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Purpose: This paper aimed to analyze the technical efficiency of the Federal Network of Professional, Scientific and Technological Education for the year 2020, by comparing the data with the previous three years. By 2020, the institutions suspended face-to-face academic activities as a preventive measure to avoid contagion from Sars-CoV-2, a virus that causes the Covid-19. Methodology: The research presents a quantitative approach and examined 41 institutions between 2017 and 2020 using the Data Envoltory Analysis (DEA) method. Results: The technical efficiency of 2018 was the lowest among the analyzed years, but the 2020 numbers are less satisfactory than the years between 2017 and 2019. In 2020, 29,3% of the institutions were considered inefficient or with poor efficiency. However, on average, the units maintained the pattern of technical efficiency recorded since 2017. Contributions of the Study: The results contribute to the transparency of public organizations; information on the cost-benefit ratio of public services; identify best practices in the use of public resources, that can help decision-making in inefficient units; and show that there is a need for improvements in educational management. [ABSTRACT FROM AUTHOR]

The objective of the study was to identify emerging themes and present trends in the literature to foster new research regarding Popular and Integrated Financial Reporting. Reporting is a disclosure tool used by the public and private sector to communicate data, results, and impacts. The process can reduce information asymmetry, organizations' costs and increase transparency indexes, contributing to value generation in organizations. A Systematic Literature Review was conducted in the Web of Science and Scopus databases and 182 scientific papers published from 2012 to 2021 were examined. The research followed the protocol of Cronin, Ryan and Coughlan (2008), through the software R, by means of the Bibliometrix package. It was verified the increase of studies on non-financial reporting during the analyzed period, with emerging subtopics, such as environment and stakeholders, in addition to central themes on sustainability and accountability. It is possible to infer the advancement of the discussion by research related to the quality of reports and the environmental performance of organizations. It was also observed the small number of studies on public sector reports. This Systematic Review identifies research opportunities mainly in the public sector, which has been migrating to the production of non-financial reports since 2015, but still has few studies in the analyzed corpus. Emerging themes were also observed that can be deepened in companies and public institutions. [ABSTRACT FROM AUTHOR]

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Copyright of Revista Evidenciação Contábil & Finanças is the property of Revista Evidenciacao Contabil & Financas and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)