Governance in Processes: Reduction of Rework, Time and Cost in Accounting Close

João Henrique Gonçalves de Moura; Helenice Souza Gonçalves

DOI: 10.22167/2675-6528-202603040

Article derived from a Final Course Work (TCC), with content based on the student’s original work and adapted to the editorial format of the E&S Magazine with the support of the ResumeAI tool, an artificial intelligence solution developed by the Pecege Institute for textual synthesis and organization.

Abstract

Corporate governance, applied to the management of organizational processes, has been associated with improved control, compliance, and operational efficiency. The study investigated how corporate governance mechanisms, combined with automation, influenced operational efficiency and internal compliance in critical monthly closing processes in an agribusiness company. An exploratory and descriptive case study was conducted, with a mixed approach, combining participant observation, documentary analysis, and analysis of operational records from systems and internal controls. The unit of analysis comprised critical processes, selected based on volume, operational risk, and relevance to the accounting closing. The results indicated that the application of structural governance mechanisms, such as defining authorities, segregation of duties, standardization of routines, and implementation of structured workflows, was associated with reduced execution time, decreased rework, and greater traceability of activities. It was also observed that the reorganization of processes contributed to reducing the need for overtime, indicating potential for reducing operational costs associated with monthly closing. The findings demonstrated that governance, when incorporated into the design and execution of processes, acts as a structuring element of operations, promoting alignment between control, execution, and organizational performance.

Keywords: Automation; Internal control; Operational cost; Operational efficiency; Organizational processes.

1. Introduction

Corporate governance is understood as a system of principles, rules, structures, and processes that guide how organizations are directed and monitored (IBGC, 2015; IBGC, 2023). This system has direct implications for transparency, accountability, and compliance with internal and external regulations. At the conceptual level, governance seeks to mitigate the agency problem by reducing informational asymmetries and aligning managerial decisions with the interests of shareholders and other stakeholders, which affects perceived risk and the cost of capital (Silveira, 2010; Tricker, 2019).

Governance mechanisms are observable in the consolidation of behavioral and control patterns, translated into routines of accountability, monitoring, and decision recording (Backes et al., 2009; IBGC, 2023). Practices such as formal authorities, segregation of duties, audit trails, and explicit criteria for approval and exception exemplify these mechanisms (Tricker, 2019; Silveira, 2010). In recent years, the application of governance has extended beyond the ownership structure and the board, reaching the management of internal processes, especially in contexts with dependence on manual controls, circulation of documents between areas, and decision points that concentrate operational risk (Fiorini et al., 2016; Jeston, 2022).

This expansion is relevant because processes structure the daily execution of activities, conditioning the ability to meet deadlines, maintain records, and sustain consistent controls across areas (Jeston, 2022; IBGC, 2015). In this context, the digitalization and automation of financial and controlling routines emerge as support for governance, by reorganizing work, reducing repetitive activities, and recording events in a traceable manner, allowing for performance and compliance analysis (Bedford et al., 2025; Jeston, 2022).

It is fundamental to understand that automation does not replace governance, but demands the definition of control points, validation criteria, and clear responsibilities for exceptions, ensuring that the automated flow remains adherent to the rules and objectives of the process (Pisoni and Moloney, 2024; Tricker, 2019). Data-driven approaches allow processes to be treated as objects of verification and monitoring, reinforcing the idea that control mechanisms can be tested and monitored from execution records (Eulerich et al., 2025; IBGC, 2023). This capability is crucial for reconciling operational efficiency with compliance, as indicators such as cycle time, rework, exceptions, and non-conformities frequently signal flaws in the process design or control gaps (Eulerich et al., 2025; Fiorini et al., 2016).

In the agribusiness sector, large companies deal with complex processes such as invoicing, export, logistics management, and accounts payable and receivable, which concentrate a high volume of transactions, inter-area dependencies, and documentary requirements. These factors impact the monthly closing of accounting and controlling when there are flow misalignments, manual controls, or late validations (Jeston, 2022; Bedford et al., 2025). The persistence of these inefficiencies and the need for overtime for monthly accounting closing indicate a practical gap in the effective application and integration of governance and automation. Thus, the justification for this study lies in the need to understand how governance can structure and optimize these processes, generating gains in efficiency and compliance. Given this scenario, this work aims to investigate how the principles and mechanisms of corporate governance can be applied to the management of organizational processes and, in particular, how governance changes associated with automation in critical processes can influence operational efficiency and internal compliance in the context of an agribusiness company.

2. Material and Methods

The present study was designed as a case study, exploratory and descriptive in nature, with a mixed methodological approach. This choice allowed for the investigation of the application of corporate governance mechanisms and automations in organizational processes, seeking to describe how they operate and how changes manifest in the execution of routines in a specific context (Yin, 2018; Creswell and Poth, 2018; Gil, 2019; Bryman, 2016).

The research was conducted in a large company in the agribusiness sector, located in the state of São Paulo. The unit of analysis comprised organizational processes critical for monthly closing, selected for their impact on closing, transactional volume, presence of approvals and exceptions, documentation risk and traceability, and availability of records (Yin, 2018; Jeston, 2022).

The macroprocesses delimited for analysis included accounts payable and receivable, invoicing, export, and logistics management. These processes were chosen because they concentrate interfaces between areas and information requirements that affect deadlines and record consistency, making it relevant to observe how controls and automations reorganize the workflow (Jeston, 2022; Bedford et al., 2025).

The observation and data collection period extended from September 2025 to March 2026, totaling seven months. This temporal scope allowed for the monitoring of the initial phase of governance practices implementation and their early operational effects, reducing ambiguities in the interpretation of what belongs to each phase (Yin, 2018; Eulerich et al., 2025).

The analyzed changes were treated as structural governance mechanisms applied to processes, understood as formal instruments of organizational direction, control, and monitoring (IBGC, 2015; Tricker, 2019). Such practices were classified into categories such as internal control (segregation of duties and formal definition of scopes), standardization (formalization of routines and exception criteria), traceability (audit trail and decision logging), and compliance (mandatory validation rules).

Additionally, technological support instruments were considered, such as structured workflow and automatic validations and integrations. These devices incorporate formal rules into the operational flow, reinforcing traceability and monitoring (Jeston, 2022; Bedford et al., 2025; Eulerich et al., 2025).

The qualitative data collection was based on participant observation of the routines associated with the selected processes, carried out between September 2025 and March 2026. The researcher systematically followed the areas of controlling, finance (accounts payable and receivable), billing, logistics, and export, recording in a structured protocol decision points, responsible parties, controls applied, and rework occurrences (Tracy, 2020; Creswell and Poth, 2018).

In parallel, a documentary analysis of internal artifacts was carried out, including formal policies, manuals and standard operating procedures, validated flowcharts, conference “checklists”, reports extracted from the ERP, workflow records, and internal audit and compliance reports. This analysis aimed to understand how governance materializes in formal rules and records (Bryman, 2016; IBGC, 2023).

Quantitative data collection used operational records extracted from systems such as ERP, workflow logs, control spreadsheets, tickets, and internal reports. Date/time and status fields were prioritized to measure cycle time, volume, rework, and exceptions, in accordance with the literature that treats process records as a basis for verifying and monitoring controls (Eulerich et al., 2025; Bedford et al., 2025).

For the support of automations and monitoring, software and platforms such as the company’s ERP system, Power BI for the creation of management monitoring dashboards, Planner for structured task control, and automations developed in Python for the review of base reports and information consolidation were used.

The qualitative analysis followed thematic coding procedures, organizing evidence into categories consistent with the governance applied to processes, covering responsibilities, scopes, controls, exceptions, traceability, and compliance. This allowed for a description of how the mechanisms were incorporated into the workflow and how the areas interacted in the process execution (Tracy, 2020; Tricker, 2019).

The operationalization of the variables was defined by indicators of a predominantly descriptive nature, used as analytical references to identify structural changes and observable operational trends. The indicators included cycle time (time between the start and completion of the occurrence), volume (number of occurrences processed), rework (returns/resubmissions/corrections), exceptions/non-conformities (occurrences outside the flow or with control failure), and degree of automation (incorporation of automated steps into the flow).

The comparison between the moments before and after the implementation of governance practices was conducted primarily in a qualitative and descriptive manner, with the support of operational indicators when there were consistent records for such analysis. The emphasis was placed on identifying structural changes in the process design, in the formalization of responsibilities, and in the reduction of operational fragilities (Yin, 2018).

Complementarily, the measurement of the economic impact associated with changes in processes considered the reduction in working hours identified during the monthly closing. To assign economic value to these hours, market salary references from agribusiness were used, consolidated from the 2024 Agro Salary Guide (Fox Human Capital, Forbes Brasil, 2024).

The database provided average values for management positions and salary ranges by hierarchical level. Given the absence of specific technical values by area, technical remunerations were estimated by proportional interpolation between the position of the reference position in its hierarchical band and the technical salary band. The normal hourly rate was obtained by dividing the estimated monthly salary by 220 hours (Brazil, 2023).

The overtime value was calculated with a minimum surcharge of 50% over the normal hour, as provided for in the Federal Constitution (Brazil, 1988). The direct monthly savings were obtained by multiplying the total reduced hours by the overtime value. To reflect the total labor cost, labor charges incident on remuneration were considered, including employer’s social security contribution (20%), Occupational Accident Risk (2%), third-party contributions (5.8%), and Severance Indemnity Fund (8%), totaling 35.8% on remuneration (Brazil, 1990, 1991).

The total monthly savings were calculated by summing direct savings with avoided costs. The annual savings were projected by multiplying the total monthly savings by twelve months. This approach allowed for the conversion of operational time reduction into an economic impact estimate, considering external remuneration parameters to size the potential effect of process changes, without accounting for the value effectively saved by the organization.

3. Results and Discussion

The research results revealed that the application of structural governance mechanisms in critical organizational processes for monthly closing promoted significant changes in the way activities were executed. Initially, the pre-intervention scenario was marked by predominantly operational and non-formalized controls, with a marked dependence on manual validations and parallel records in auxiliary spreadsheets. Although routines were consolidated in practice, the absence of standardized documentation and execution based on individual employee experience generated inconsistencies and rework, impacting the efficiency and compliance of the processes.

In the accounts payable and receivable process, for example, the flow began with the reception of documents through various channels, followed by manual verification of fiscal data, amounts, and cost centers. The lack of formal criteria for handling discrepancies resulted in case-by-case resolutions, often through informal communication. There was no clearly structured segregation of duties between the stages of verification, validation, and recording, which increased exposure to rework and the need for subsequent adjustments, as observed in the documentary analysis and participant observation.

The billing process, in turn, involved successive checks between the order, contract, and issuance of the invoice, with reviews concentrated in the monthly closing period. Discrepancies were often identified only in the final stages, requiring reactive corrections. The definition of responsibility for each validation was not formally registered in workflows or policies, and approval records were not systematically consolidated into an auditable trail, hindering traceability and accountability, which is inconsistent with governance principles (IBGC, 2015; Tricker, 2019).

In logistics management, tracking the status of cargo, documents, and releases depended on records distributed across multiple systems and parallel controls. Updating information required recurrent communication between departments, and consolidation for closing purposes demanded manual reconciliation. The lack of document standardization and explicit criteria for recording events hindered traceability and the identification of the exact point of each operation in the flow, contributing to process variability and unpredictability.

The export process was conditioned on documentary completeness and adherence to formal requirements, but validations were carried out in a fragmented manner. The absence of uniform criteria for handling exceptions resulted in recurring rejections and reprocessing. Reconstructing the decision history, in many cases, depended on consulting emails or the operational memory of those involved, which demonstrates the fragility of internal controls and the lack of formalization (Silveira, 2010).

Across the analyzed processes, the research identified the absence of structured governance mechanisms, such as the formal definition of scopes, clear segregation of duties, documented criteria for exceptions, and a systematic audit trail. Existing controls were applied practically, but without formal integration into the process design. This operational scenario resulted in high variability in the workflow, concentration of adjustments at the end of the month, and the need for recurring reconciliations by the controlling department, reinforcing the dependence on human controls and increasing the risk of inconsistencies (IBGC, 2023).

Post-launch Scenario of Process Governance

After the implementation of the changes, the accounts payable and receivable, billing, logistics, and export processes were adjusted to formalize responsibilities, define control points, and incorporate supporting technological instruments. The changes included the implementation of a workflow with automatic authority, a digital checklist, automatic validation of mandatory fields, and structured log registration. There was also data integration between systems, automation of file sending and receiving, automatic verification of CNPJ with banking databases, and automated integration of CT-e with artificial intelligence support.

Additionally, baseline reports with automations developed in Python were reviewed, task control via Planner was implemented, and managerial monitoring was established through Power BI dashboards. These adjustments in control bases and ERP automation were crucial for the reorganization of work. In the accounts payable and receivable process, the formalization of segregation of duties between document review, validation, and accounting entry was complemented by a workflow with automatic authority linked to value ranges, reducing discretion (Tricker, 2019).

Systemic blocks for mandatory fields and automatic CNPJ verification in banking databases were implemented, reducing the risk of registration errors. The automation of statement reception directly in the ERP reduced manual interventions and rework. Control bases were reviewed and complementary automations ensured that discrepancies were logged in a structured log and handled according to standardized criteria, increasing compliance and traceability (Bedford et al., 2025).

In billing, the workflow was redesigned with the inclusion of a mandatory digital checklist before issuing the invoice, combined with automatic validations of critical fields and systemic locks for inconsistencies. Data integration between systems reduced the need for parallel checks. The registration of approvals now occurs automatically in an auditable log. Changes to base reports and automations developed in Python consolidated information in a standardized way, reducing dependence on auxiliary spreadsheets and mitigating discrepancies identified only at month-end closing, which reflects an improvement in predictability (Jeston, 2022).

In logistics management, automations for file sending and systemic integration of operational data were implemented, reducing the manual circulation of information. The automated integration of CT-e, with the support of an artificial intelligence-based solution, began to perform automatic document verification and linking. The status of operations began to be updated in a single system, with structured and visible records for the involved areas. These changes reduced parallel controls and decreased the need for manual reconciliations, contributing to operational efficiency.

In the export process, in addition to the formal definition of responsible parties and document validation criteria, automatic blocks were incorporated for the absence of mandatory documents and systemic integration for information consolidation. The alteration of control bases and system automation allowed for the standardization of records and reduction of reprocessing. The history of decisions and adjustments began to be maintained in a log, facilitating traceability and compliance with audits, in accordance with the principles of transparency and verifiability (Eulerich et al., 2025).

Across the analyzed processes, the implementation of structured task control via Planner and the holding of follow-up meetings supported by Power BI dashboards strengthened continuous monitoring and accountability. These tools consolidated operational information and allowed for managerial visualization of routine progress, contributing to greater discipline in the execution and monitoring of activities, which is fundamental for effective governance (IBGC, 2023).

The adoption of a structured workflow and automatic validations served as an instrument for operationalizing formal rules, ensuring that the flow followed a predefined logical sequence and that steps could not be completed without meeting minimum requirements. Thus, technology acted as support for governance, reinforcing the traceability and predictability of the process. This post-implementation scenario demonstrates that structural governance practices were incorporated into the design and execution of processes, promoting greater alignment between areas, increased traceability, and formalization of control points, in coherence with the mechanisms described in the methodology.

Comparison

The comparison between the scenario before and after the application of governance mechanisms revealed a reduction in the average execution time in all analyzed processes. Note Auditing, for example, had its average time reduced from sixteen to eight hours. Billing went from twenty-four to eight hours, and Freight Management from sixteen to five hours. This decrease in time per occurrence indicates a reorganization of activities, less dependence on intermediate steps, and greater adherence to structured routines, which is in line with governance practices focused on predictability and control (IBGC, 2015; Tricker, 2019).

The reduction in average time was also observed in more complex processes, such as Exports, which went from fifty-six to forty hours, and in processes with less initial time, such as Treasury, which reduced from eight to four hours. Although the reduction in Exports was smaller in percentage terms, this is compatible with operations that have a larger number of steps and depend on external validations, factors that are outside the organization’s internal control (Jeston, 2022; Bedford et al., 2025).

The analysis by volume of occurrences revealed that processes such as Costs and Inventory, with ten thousand occurrences, had their average time reduced from thirty-two to sixteen hours, while Accounting, with five thousand occurrences, reduced from forty to thirty-two hours. The multiplication of the gain per occurrence by the volume indicates a significant accumulated impact over the period, demonstrating that unit improvements in high-recurrence processes generate relevant operational effects on organizational capacity (Jeston, 2022).

The analysis of rework also showed a reduction in all processes. Freight Management went from fifteen percent to one percent rework, invoice auditing from ten percent to 2.40 percent, Treasury from ten percent to one percent, and Controlling from five percent to one percent. This variation indicates a change in the occurrence of returns, corrections, and resubmissions within the workflow, suggesting a strengthening of internal control mechanisms and greater standardization of processes, which reduces recurring errors and operational inconsistencies (Silveira, 2010; IBGC, 2023).

The reduction of rework directly impacts the number of cycles per occurrence, decreasing the need to return to previous stages and affecting the total process time and execution load. The relationship between time and rework indicates that part of the cycle time reduction stems from the elimination of reprocessing, which also points to an improvement in the quality of activity execution and greater adherence to rules and consistency in process stages.

The analysis of the quantitative number of people involved in the processes revealed two distinct patterns. In Audit of invoices, Billing, and Freight Management, there was a reduction in the number of people. For example, Audit of invoices went from three to two people, Billing from four to three, and Freight Management from four to three. This decrease is associated with the elimination of manual steps or the centralization of activities, indicating a redistribution of tasks throughout the workflow.

In contrast, in Accounting and Treasury, there was no change in the number of people. In these cases, the reduction in time and rework indicates a change in the execution method, where the same number of people began to operate with less time per occurrence and a lower correction rate, which points to an increase in process productivity. The joint reading of time, rework, and people allows us to identify that governance can generate gains both through resource reduction and through increased productivity associated with process design improvement (Tricker, 2019).

Economic estimate with market salary references

To estimate the economic impact of the changes, a total reduction of 417 working hours was considered, combined with reference technical remunerations. This reduction in hours, previously allocated to the execution of activities and linked to overtime pay, resulted in potential savings. The use of remunerations derived proportionally from market salary ranges allowed the estimate to approximate the economic conditions of the functions that execute the processes, without using the salary values practiced by the organization.

The total reduction of 417 hours represented an estimated value of R$ 12,421.42 per month in overtime potentially avoided. Considering the charges of 35.8%, equivalent to R$ 4,446.87, the total estimated monthly savings reached R$ 16,868.28. These values reflect a managerial estimate of the economic impact associated with the reduction of operational effort in the monthly closing, demonstrating that operational gains can translate into economic effects when considering the time avoided, labor charges, and remuneration compatible with the technical level of the sector’s salary structure (Silveira, 2010).

The process analysis showed that the estimated economic impacts presented distinct magnitudes. Export concentrated the largest estimated monthly savings, of R$ 3,321.88, followed by Billing, with R$ 3,102.51, and by Costs and Inventory, with R$ 2,985.70. Controlling and Freight Management presented estimated monthly values of R$ 1,866.06 and R$ 1,849.68, respectively. These differences resulted from the combination of the number of hours reduced in each process and the reference technical remuneration attributed to the respective area, indicating that the economic effect of the changes results from the combination of the flow’s operational intensity and the remuneration level of the function associated with it (Jeston, 2022).

The annualization of the estimated monthly savings resulted in a projection of R$ 202,419.40 for twelve months. It is important to emphasize that this value should be interpreted exclusively as a projection, given that the period effectively observed comprised seven months, between September 2025 and March 2026, and the implementation of governance practices was still under development at the last collection. Therefore, the projection represents the economic potential of the changes if the observed conditions are maintained, not constituting evidence of effectively realized annual savings (Silveira, 2010).

The cost reduction associated with the decrease in overtime indicates a change in the way the workforce is used. Lower dependence on additional hours suggests greater alignment between operational capacity and activity demand, which alters the way processes are organized. In managerial terms, this represents an advance in operational predictability and a reduced reliance on reactive solutions for meeting deadlines, strengthening internal management and control (IBGC, 2023; Tricker, 2019).

The results obtained indicate that the application of structural governance mechanisms in the analyzed organizational processes promoted consistent changes in the way activities are executed. The simultaneous reduction in cycle time and rework suggests that the problems observed in the previous scenario were related to the absence of standardization, the lack of formal validation criteria, and the dependence on decisions unstructuredly distributed throughout the workflow. This finding aligns with the governance literature, which points out that the formalization of rules and the definition of responsibilities reduce operational variability and increase process consistency (IBGC, 2015; Tricker, 2019).

The reduction in rework observed in the analyzed processes can be interpreted as evidence of the effectiveness of the implemented internal control mechanisms. Corporate governance literature indicates that instruments such as segregation of duties, definition of authority levels, and structured validations act in mitigating errors and inconsistencies by limiting discretion and establishing objective criteria for execution (Silveira, 2010; IBGC, 2023). In this sense, the results reinforce the idea that recurrent operational failures tend to be a consequence of gaps in process design, and not just individual errors.

The reduction in execution time, in turn, cannot be interpreted solely as a gain in efficiency, but as a result of the reorganization of the operational flow. As Jeston (2022) argues, structured processes tend to present lower variability and greater predictability, as they eliminate redundancies and reduce dependence on manual interventions. In the analyzed case, the introduction of structured workflow and automatic validations altered the sequence of activity execution, distributing controls along the process and reducing the concentration of adjustments at the monthly closing.

The relationship between automation and governance is also evident in the results. Recent literature highlights that the digitalization of processes does not replace control mechanisms, but acts as a means of operationalizing the rules defined by governance (Bedford et al., 2025; Pisoni and Moloney, 2024). The observed results corroborate this understanding, as the reduction in time and rework stems not only from automation but from the incorporation of formal validation criteria into the automated workflow.

From an economic point of view, the results indicated potential for cost reduction associated with extending working hours during the monthly closing. The use of technical remuneration estimated from the proportional position of reference positions within market salary ranges allowed for the assignment of economic value to reduced hours without resorting to managerial remuneration or individual salary information from the organization. The monthly estimate of R$ 16,868.28 shows that the observed operational gains can translate into economic effects when considering the time saved, labor charges, and remuneration compatible with the technical level of the sector’s salary structure.

The concentration of economic gains in processes with higher operational volume reinforces the importance of prioritization in the implementation of governance mechanisms. Processes with high execution frequency amplify the effect of improvements, as small time reductions per occurrence accumulate over the period. This result is consistent with process management approaches, which indicate that operational gains should be analyzed together with execution volume to evaluate organizational impact (Jeston, 2022).

From a practical perspective, the results indicate that managers can use operational indicators, such as cycle time and rework, as instruments to identify governance failures in processes. The evidence that improvements in these indicators are associated with cost reduction suggests that such metrics can be used as a basis for decisions on prioritizing investments in automation and control. Furthermore, the formalization of responsibilities and validation criteria can be adopted as a practice to reduce dependence on tacit knowledge and increase operational predictability.

In summary, the application of corporate governance principles and mechanisms to the management of organizational processes, especially when associated with automation, resulted in observable changes in the operational efficiency and internal compliance of the agribusiness company. The reduction in execution time, the decrease in rework, and the consequent reduction in operational costs demonstrate that governance, when incorporated into the design and execution of processes, acts as a structuring element of the operation, promoting alignment between control, execution, and organizational performance, responding to the central objective of the study.

4. Conclusion

This study investigated how the principles and mechanisms of corporate governance, combined with automation, influenced operational efficiency and internal compliance in critical monthly closing processes at an agribusiness company. It was found that the application of structural governance mechanisms, such as the formalization of authorities, segregation of duties, and standardization of routines, along with the implementation of structured workflows and automatic validations, promoted significant changes in activity execution. A consistent reduction was observed in the average execution time and rework rate in processes such as invoice auditing, billing, and freight management. This reorganization of the operational flow, supported by technology, resulted in greater traceability of activities and reduced dependence on manual controls, strengthening internal compliance. Additionally, a potential reduction in operational costs associated with the need for overtime for the monthly closing was identified, with an estimated monthly saving of R$ 16,868.28, resulting from the optimization of working time and related charges. The study’s main contribution lies in demonstrating that governance, when incorporated into the design and execution of processes, acts as a structuring element of operations, promoting alignment between control, execution, and organizational performance.

However, the study presents important limitations. It was conducted as a case study in a single organization, and the seven-month observation period (September 2025 to March 2026) corresponded to the initial phase of implementing governance practices. Thus, the results reflect initial effects and do not allow inferences about the long-term sustainability of these improvements. Economic measurement, in turn, used market wage references and proportional interpolation to estimate the impact, not representing the organization’s actual wage values or effectively realized savings, but rather a managerial potential. It is suggested that future studies follow the evolution of these practices over a broader time horizon to verify the consolidation and sustainability of operational and economic gains, as well as explore the application of these mechanisms in different sectoral contexts to broaden the generalization of the findings.

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Article originating from the Final Course Work of the Specialization in Finance and Controllership of the MBA USP/Esalq

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