https://repositorio.ufu.br/handle/123456789/20822 2026-09-16T19:36:07Z 2026-09-16T19:36:07Z https://repositorio.ufu.br/handle/123456789/50268 2026-09-15T06:26:29Z 2026-02-24T00:00:00Z

Title: Transformação digital e agency dos contadores no setor público Abstract: Digital transformation is reshaping public management by converting technologies into mediators of the institutionalization of accounting and budgetary practices. In this process, technological tools mold professional practice, insofar as they define certain behaviors as habitual actions. This thesis analyzed the unexpected effects of digital transformation on accounting and budgetary practices in Brazilian municipal governments, adopting a qualitative interpretative approach with data collection through semi-structured interviews. Twenty-seven actors who operate, directly or indirectly, the accounting systems in the municipalities were interviewed. The research findings reveal that the accountant's autonomy is affected from the software acquisition stage, in which political influence overrides the technical needs of the accounting professional, imposing systems that ignore the specific demands of the main user. A transfer of agency from accountants to extra-organizational actors is observed, delegating parameterization and normative logic to external agents, in a context where the accountant begins to perform the function of a validator, abstaining from their capacity for professional judgment. Under pressure from scenarios of over-accountability and performance indicators, the professional judgment, critical thinking, and reflexivity of accountants are replaced by an automatic compliance with regulations, focused on formal validation and the absence of system inconsistencies, instead of an analysis of the economic substance of the event. In system customization, the professional's agency is affected according to the software contracting model; municipalities with commercial systems have less capacity for action due to the use of a generic system that is difficult to modify. It is concluded that the accountant's capacity for action is affected, in different ways, throughout the entire technological management cycle, from contracting to reporting. Furthermore, although it promotes efficiency, digital transformation leads to a reduction in critical thinking and a technological dependence that weakens institutional compliance work, reducing the accounting professional's role to procedural compliance mediated by software. Notes: O presente trabalho foi realizado com apoio da Coordenação de Aperfeiçoamento de Pessoal de Nível Superior – Brasil (CAPES) – Código de Financiamento 001.

2026-02-24T00:00:00Z https://repositorio.ufu.br/handle/123456789/48746 2026-06-11T06:19:04Z 2026-02-20T00:00:00Z

Title: O efeito do tom e da legibilidade das informações ESG no desempenho organizacional e na qualidade das informações contábeis Abstract: This research aims to examine the influence of the tone and readability of sustainability reports on organizational performance and accounting information quality. Sustainability reports are voluntarily disclosed documents that provide information regarding companies’ environmental, social, and governance (ESG) practices. The study is grounded in Disclosure Theory (Verrecchia, 1983; Dye, 1985), which considers information as a signal reflecting the intrinsic value of a risky asset, although such signals may be affected by factors such as information asymmetry. Assuming that ESG information may affect corporate performance, the study first conducted a systematic literature review using the Knowledge Development Process – Constructivist (ProKnow-C) method. The findings revealed that the effects of ESG disclosure on economic and financial performance are not uniform, varying according to firms’ level of engagement, institutional context, and industry characteristics. In addition, internal and external moderating variables may strengthen or weaken these effects. Subsequently, the relationship between the tone and readability of ESG disclosures and organizational performance was investigated considering operational (ROA), financial (ROE), and market (Tobin’s Q) dimensions. Tone was measured using the ESG dictionary proposed by Baier et al. (2020), while readability was estimated through the Flesch Index. The results did not provide statistical evidence that tone and readability significantly affect organizational performance. Nevertheless, the findings reinforce the assumptions of Disclosure Theory by suggesting that the usefulness of information depends not only on disclosure itself, but also on the way information is communicated to the market. Finally, the study examined the influence of tone and readability of ESG disclosures on accounting information quality, measured through the proxies of value relevance, accrual-based earnings management, and conditional conservatism, considering organizational performance as a moderating variable. The results indicate that, individually, only readability showed a significant effect related to value relevance. Furthermore, when analyzing the moderating role of organizational performance, only financial performance significantly influenced the interaction between ESG readability and value relevance. This research contributes to the literature by providing an updated review of studies on the relationship between ESG disclosure and organizational performance, exploring different theoretical perspectives and methodological approaches, while also identifying gaps for future investigations. Moreover, by testing tone and readability of ESG disclosures in the Brazilian context, the study highlights that the way information is communicated may be as relevant as the information itself, generating implications for investors, managers, analysts, and regulators. In an innovative way, the research integrates textual attributes of ESG disclosures, accounting information quality, and organizational performance within the same analytical framework, reinforcing the assumptions of Disclosure Theory and contributing both theoretically and practically by offering insights for the development of clearer, more consistent, and more effective sustainability reports for stakeholders.

2026-02-20T00:00:00Z https://repositorio.ufu.br/handle/123456789/48635 2026-04-16T06:18:29Z 2026-02-23T00:00:00Z

Title: Whistleblowing na contabilidade: uma análise dos fatores de incentivo e barreira sob a perspectiva do q-method Abstract: The anti-corruption agenda embedded in integrity and governance systems, and associated with SDG 16 (Peace, Justice and Strong Institutions), depends on institutional mechanisms capable of detecting and correcting wrongdoing in a timely manner. In this context, whistleblowing is frequently presented as a key mechanism, yet its effectiveness is shaped by factors that go beyond the formal existence of a reporting channel: institutional credibility, protection for reporters, confidence in investigations, and the quality of organizational responses. In Brazil, this debate also intersects with the AML/CFT regulatory framework aligned with FATF standards, under which accounting professionals and accounting firms may have duties to communicate certain suspicious operations to COAF, adding a legal-regulatory layer to the voice–silence dilemma. While the literature recognizes multiple barriers and incentives, there is still limited understanding of how these elements are organized as subjective configurations that structure the decision to report wrongdoing, particularly among accounting professionals, whose practice is permeated by professional normativity, reputational risk, and potential career consequences. Addressing this gap, this study identifies typologies of viewpoints on whistleblowing among accounting professionals and examines how the perceived social value of the profession relates to these viewpoints, articulating the process of problem perception, decision-making, channel choice, and expectations of response. To capture patterns of shared subjectivity, the study adopts Q-Method, which enables the mapping of typical decision logics from comparative rankings of statements. A set of 40 statements, organized into theoretical dimensions, was administered through an online Q-sort task and complemented by post-sort interviews with participants selected for their defining power within the extracted viewpoints. The study involved 31 accounting professionals with active registration with the Brazilian Regional Accounting Council (CRC), all located in Southeast Brazil; 18 had more than ten years of experience in accounting and 13 had between five and ten years. Regarding highest educational attainment, the group included four PhDs and four MScs in Accounting, three MScs in other fields (Education and Engineering), six MBA-level specialists, twelve BSc holders in accounting, and two technical-level accounting professionals. The findings reveal two interpretable typologies. The first (F1) expresses a viability/self-protection decision logic marked by institutional skepticism: the reporting channel is perceived as a potential source of exposure, impunity is considered plausible, and retaliation risks, reputational costs, and career impacts become central. From this viewpoint, reporting becomes conditional, requiring effective anonymity, operational protection, and governance of case handling, including feedback and a minimum expectation of consequences. The second (F2) expresses a moral–professional duty decision logic oriented toward the public interest: willingness to report is triggered by evidence deemed reliable and by an assessment of meaningful harm to third parties, combining situational prudence with comparatively greater confidence in investigative capacity and enforcement. The post-sort interviews reinforce and semantically refine the distinction between “the channel as exposure” (F1) and “duty with criteria” (F2), clarifying the judgment mechanisms that underpin each viewpoint. The study concludes that the profession’s social value operates in two complementary registers: as a public mission that can motivate voice, and as reputational and career vulnerability that favors silence when institutional credibility is low. Implications include the design of reporting channels with protection and feedback, effective anti-retaliation policies, and ethical education with procedural and institutional emphasis.

2026-02-23T00:00:00Z https://repositorio.ufu.br/handle/123456789/48611 2026-04-07T06:20:10Z 2026-02-25T00:00:00Z

Title: Níveis de confiança na gestão de custos interorganizacionais: uma tipologia no contexto cooperativo agrícola brasileiro Abstract: In an economic environment marked by uncertainty and high competitiveness, organizations seek strategies that ensure sustainable competitive advantages. Strategic cost management plays a significant role in this scenario. Thus, trust between partners emerges as a critical factor for the viability of interorganizational cost management practices. This study treats Interorganizational Cost Management (IOCM) as a strategic tool for cost optimization and the strengthening of interorganizational relationships, examining the relationship between its conditioning factors and trust. The primary objective of this research is to analyze how different levels of trust—configured by its dimensions and transaction attributes—influence the conditioning factors of IOCM in the relationships between agricultural cooperatives and their members, from the perspective of Transaction Cost Theory (TCT). To this end, variables related to trust (ability, benevolence, integrity, institutional trust, and rational trust), IOCM (commercial loyalty, cooperation, price, frequency, stability, and information sharing), and TCT (uncertainty, frequency, asset specificity, opportunism, and bounded rationality) were investigated. Data collection was conducted through semi-structured interviews with four cooperative managers and 21 member farmers. Data analysis was performed using content analysis supported by Atlas.ti software. The results indicate that trust is a multidimensional construct that influences IOCM according to three proposed levels for relationships: Trusting, Trustworthy, and No Trust. It was found that at the Trusting level, there is bidirectional informational reciprocity and a reduction in monitoring costs. At the Trustworthy level, management is mediated by enabling mechanisms and formal safeguards, such as technical assistance and statutory transparency. Conversely, at the No Trust level, low commercial loyalty and the perception of opportunism predominate. It was established that the hybrid nature of the cooperative organization—by articulating market incentives, hierarchical structure, and democratic governance—promotes bilateral and institutionalized information sharing. Under this configuration, shared ownership and democratic governance act as risk reducers, allowing relational trust to partially replace traditional safeguards. The study contributes theoretically by proposing an empirical typology demonstrating that different levels of trust result in distinct governance and IOCM arrangements, reinforcing trust as a fundamental construct in the analysis of transaction costs in cooperative organizations. Furthermore, this research presents relevant practical implications for strengthening loyalty and governance in the cooperative environment. Based on the findings, it can be concluded that trust does not manifest dichotomously, but as a multifaceted and relational construct whose configurations vary according to the characteristics of the relationships and institutional arrangements. It was further concluded that it is not the generic presence of trust, but its level and configuration that modulate the perception of uncertainty, the risk of opportunism, and the necessity (or lack thereof) of formal safeguards.

2026-02-25T00:00:00Z