Unisinos Postgraduate - Accounting (MSc/PhD) - In person - Porto Alegre
Academic Master

Accounting (MSc/PhD)

In person - Porto Alegre


Porto Alegre


2 years

Course recommended by Capes

Grade 4


The Unisinos's Masters in Accounting aims to train highly qualified professionals in Accounting Sciences with a focus on Controllership and Finance to work in companies, research and teaching.

Our research fields allow a theoretical and empirical understanding of the problems of organizations and a solid background in analysis of accounting and financial data. This knowledge enables our graduates to promote efficiency gains and competitiveness in their organizations and to develop qualified research, contributing to the development of institutions and promoting new professional and academic knowledge.

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Emphasis: Controllership and Finance

The Unisinos Graduate Program in Accounting aims to train highly qualified human resources in Accounting with a focus on Controllership and Finance to work in teaching and organizations. The research topics allow students to have a broad understanding of the processes of obtaining, elaborating, systematizing, and using information to improve the efficiency and competitiveness of organizations, thus contributing to the regional development of institutions.

Imagem da Área de concentração

Lines of action

Includes topics for accounting information users to improve their decision-making process and, thus, their organization's competitiveness. It covers research involving accounting information identification, measurement and disclosure, based on the following subareas:

(1) Financial Accounting and Users;

(2) Accounting Theory;

(3) Corporate Accounting and International Accounting;

(4) Tax Management;

(5) Governance.

Addresses topics to improve organizations' efficiency and competitiveness in the following subareas:

(1) Strategic Cost Management;

(2) Controlling;

(3) Creation and dissemination of an information system among managers;

(4) Development of the capacity to create new and specific performance assessment systems.

Focuses on efficient techniques of financial resource allocation, in the following subareas:

1) Investigation of current financial practices in organizations and financial markets;

2) Development of theoretical models and optimal rules related to the financial behavior of organizations;

3) Studies on financing sources and capital structure;

4) Capital asset valuation.


Discover the projects developed in the line of action:

View Research projects

Master's Degree Curriculum

The Master's degree courses are structured in two modules: I – required courses: composed of three (3) courses that concentrate on leveling content; II – electives: chosen together with the advisor and in accordance with the research to be carried out. Completion of the Master's level program requires 24 credits: seven (7) credits from required courses; 12 credits from electives; two (2) credits from the publication or final acceptance of a paper in a journal - Qualis B2 or higher, or a passing grade in an elective worth three (3) credits or a passing grade in at least two (2) special topics courses worth one (1) credit each or one (1) course worth two (2) credits; three (3) credits from a thesis defense; delivery, by the deposit date of the final version of the thesis, of a scientific paper prepared on the basis of the Thesis. Students must also demonstrate that, by the enrollment date for the third semester, they took at least one (1) qualification test and appeared before one (1) thesis examination board.

Required Courses (7 credits) keyboard_arrow_down

- Research Methods I (3 credits)
- Applied Statistics (3 credits)
- Research Proposal Seminar (1 credit)

Electives (12 credits) keyboard_arrow_down

- Auditing (3 credits)
- Investment Assessment (3 credits)
- Advanced Financial Accounting (3 credits)
- Corporate Accounting (3 credits)
- Controllership and Managerial Accounting (3 credits)
- Strategy and Control (3 credits)
- Advanced Cost Studies (3 credits)
- Behavioral Finance (3 credits)
- Financial Frictions and Financing Strategies (3 credits)
- Basics of Corporate Finance (3 credits)
- Strategic Cost Management (3 credits)
- Corporate Governance (3 credits)
- Information Technology Corporate Governance (3 credits)
- Methodology of Higher Education (3 credits)
- Microeconomics I
- Microeconomics II
- Performance Appraisal Models in Non-Financial Systems (3 credits)
- Information and Decision Support System (3 credits)
- Advanced Accounting Theory (3 credits)
- Accounting Theory (3 credits)
- Applied Theories in Controllership and Finance (3 credits)
- Special Topics in Controllership and Finance I (1 credits)
- Special Topics in Controllership and Finance II (2 credits)
- Special Topics in Controllership and Finance II (3 credits)
- Econometrics I (3 credits)
- Econometrics II (3 credits)
- Econometrics III (3 credits)
- Technology Social Studies (3 credits)
- Multivariate Methods (3 credits) - Qualitative Research Methods (3 credits)

Required Additional Activities (2 credits) keyboard_arrow_down

- Publication or final acceptance of a paper in a journal - Qualis B2 or higher (2 credits)

Final Course Paper (3 credits) keyboard_arrow_down

- Thesis Defense (3 credits)


The student of the Accounting Graduate Program has at your disposal a faculty composed mostly of masters, doctors and post-doctor, with national and international training and recognized professional experience.

Alexsandro Marian Carvalho

Alexsandro Marian Carvalho

Doutor em Física

The main research topics of the researcher are: management of big data and analysis of complex systems applied to management and business.

Andre Luis Korzenowski

Andre Luis Korzenowski

Doutor em Engenharia de Produção

Works at the interface between companies and academia in the application of optimization tools, multicriteria analysis, modeling, simulation, pattern recognition and multivariate methods to support managerial and operational decision-making.

Carlos Alberto Diehl

Carlos Alberto Diehl

Doutor em Engenharia de Produção

PhD in Production Engineering (UFSC / HEC Montreal, 2004) master in eng. production and eng. chemistry (UFRGS). Researcher and professor at the Graduate Programs in Accounting and Production Engineering at Unisinos. Post-doctorate in Governance (Universidad de Málaga). More than 40 years of professional experience and 25 as a teacher. Former president of the International Cost Institute (2015-19) and former president of the Brazilian Cost Association (2012-16), former CCG area coordinator (Anpcont). More than 200 articles and 11 published books. Training of Board Member (IBGC). Chairman and member of advisory and deliberative councils and fiscal commission. Strategy, Governance and Controllership Consultant, with over 40 projects. Areas of interest: Management / Controllership Accounting Costs management Strategy and Governance Sports Management (Soccer)

Clea Beatriz Macagnan

Clea Beatriz Macagnan

Doutora em Creación, estrategia y gestión de empresas

The main topics of interest to the researcher are: Intangible Assets Corporate governance Economic consequences of disclosure Disclosure of information from public institutions Normative and positive theories in accounting Mediation and arbitration.

Clovis Antonio Kronbauer

Clovis Antonio Kronbauer

Doutor em Contabilidad y Auditoría

The main topics of interest to the researcher are: Earnings management by companies Accounting for non-profit entities Relationship between Corporate Accounting and Tax Accounting International accounting standards and practices Tax planning Audit and Accounting Expertise.

Ernani Ott

Ernani Ott

Doutor em Ciências Contábeis

The researcher has extensive experience in the accounting area, with an emphasis on accounting theory, working mainly on the following topics: corporate social responsibility environmental management and accounting intellectual capital disclosure of accounting information and teaching and research in accounting.

João Zani

João Zani

Doutor em Administração

The main topics of interest to the researcher are: Capital structure and business strategy and capital investment decisions Accounting information - transparency - and the cost of capital and / or credit Financial and credit restrictions Liquidity management strategy and investment decisions Interest on own capital and capital structure and / or dividend policy Financial constraint and corporate governance.

Miguel Afonso Sellitto

Miguel Afonso Sellitto

Doutor em Engenharia de Produção

Lead research in the areas of Production Management, Strategy and Organizations. Research interests in Production Management include manufacturing management, logistics and supply chain management, advanced manufacturing and flexible manufacturing systems, and industrial maintenance. Research interests in Strategy and Organizations include green supply chain management, production strategy, chaos and complexity, and performance measurement.

Roberto Frota Decourt

Roberto Frota Decourt

Doutor em Administração

The main topics of interest to the researcher are: Corporate Governance Dividend Policy Capital structure Results Management Capital opening Behavioral Finance Capital market company valuation and portfolio management.

Taciana Mareth

Taciana Mareth

Doutora em Engenharia de Produção

The main topics of interest to the researcher are: Costs strategic cost management environmental costs process modeling efficiency assessment.

Tiago Wickstrom Alves

Tiago Wickstrom Alves

PhD in Economics

Degree in Economic Sciences from the Federal University of Santa Maria (1990), Master in Rural Economics from the Federal University of Rio Grande do Sul (1995) and a PhD in Economics from the Federal University of Rio Grande do Sul (1999). He works at the University of Vale do Rio dos Sinos, where he was Deputy Coordinator of the Graduation of the Economic Sciences course, Coordinator of the Economics PPG, Coordinator of the Accounting Sciences PPG and Director of the Economic Sciences Center. He currently teaches at the undergraduate course in Economic Sciences, at the PPG in Economics and at the PPG in Accounting Sciences and is the leader of the Research Group entitled: Markets and Competitiveness of Higher Education Institutions. He has experience in the field of Rural Economy, Microeconomics and Quantitative Methods, working mainly on the following topics: Costs, Organizational Performance Evaluation, Institutional Competitiveness Analysis and Higher Education Market based on Applied Microeconomics and Behavioral Economics.