CONTRIBUTIONS BY THE AUTHORS
The article is the result of research developed as a requirement for completion of the
MPhil in Business Administration and Controllership at the Federal University of Ceará from
the author André Aroldo Freitas de Moura under the guidance of Prof. Antonio Carlos
Coelho. The author André Aroldo Freitas de Moura proposed the methodological model, and
developed the analysis and conclusions of the article. Professor Antonio Carlos Coelho
improved the existing theoretical model, and guided all the work, as well as helped in article
writing, which covered interpretations and conclusions of the results