The Research Group has been working in public and private organizations giving seminars, lectures and developing projects related to: Financial Accounting and the use and implementation of performance measurement models, with emphasis on the Balanced Scorecard management model; Management and Control Models, including Cost Systems Development and Implementation; Impacts and contributions of cognitive, neural aspects in the decision making process, especially Behavioral Accounting; and Study of innovations promoted in and by Financial Accounting and Controllership. Group Registered at CNPq and UFBA Certified in 2003.