DSpace Collection:https://repositorio.ufu.br/handle/123456789/217632026-08-25T20:24:58Z2026-08-25T20:24:58ZHard skills e soft skills no ensino contábil: percepções de estudantes do ensino superiorhttps://repositorio.ufu.br/handle/123456789/495122026-08-14T06:19:07Z2026-03-23T00:00:00ZTitle: Hard skills e soft skills no ensino contábil: percepções de estudantes do ensino superior2026-03-23T00:00:00ZSistema de Controle Gerencial: uma análise da percepção de gestores de uma empresa sucroenergética em relação ao modelo proposto por Simons (1995)https://repositorio.ufu.br/handle/123456789/493362026-08-07T06:23:09Z2026-03-16T00:00:00ZTitle: Sistema de Controle Gerencial: uma análise da percepção de gestores de uma empresa sucroenergética em relação ao modelo proposto por Simons (1995)
Abstract: This study aimed to analyze the perception of managers at a sugar and ethanol plant located in
the municipality of Santa Vitória, Minas Gerais, regarding management control systems (MCS)
in light of Simons' (1995) model. The research is descriptive and qualitative, conducted through
a questionnaire applied to two plant managers. The results showed that belief systems are
formally established and are more recognized by the supervisor than by the coordinator,
indicating differences in understanding the organization's mission and values. Regarding limit
systems, a perceptual divergence was observed, indicating the need to improve communication
and dissemination of the code of conduct and regulatory guidelines. The interactive and
diagnostic control systems indicate that the supervisor uses these mechanisms frequently,
especially to monitor goals and promote strategic discussions. The coordinator made a more
moderate assessment, pointing out variations in use according to hierarchical level. SCGs are
organized within the institution, but their use varies among managers. The results confirm the
relevance of balance and integration of control levers for strategic compliance and the
achievement of institutional objectives. The limitation of participants stands out, suggesting
that future research should expand the sample and explore in greater depth the interactions
between control systems and organizational performance.2026-03-16T00:00:00ZAspectos financeiros, custos e investimentos no saneamento básico e os reflexos sociais e econômicoshttps://repositorio.ufu.br/handle/123456789/492182026-08-01T06:28:50Z2026-03-23T00:00:00ZTitle: Aspectos financeiros, custos e investimentos no saneamento básico e os reflexos sociais e econômicos2026-03-23T00:00:00ZContabilidade de custos: um estudo bibliométrico dos artigos publicados nos periódicos nacionais na área de contabilidadehttps://repositorio.ufu.br/handle/123456789/492102026-07-31T06:23:46Z2026-02-13T00:00:00ZTitle: Contabilidade de custos: um estudo bibliométrico dos artigos publicados nos periódicos nacionais na área de contabilidade2026-02-13T00:00:00Z