https://repositorio.ufu.br/handle/123456789/21763 2026-08-05T11:39:31Z 2026-08-05T11:39:31Z https://repositorio.ufu.br/handle/123456789/49218 2026-08-01T06:28:50Z 2026-03-23T00:00:00Z

Title: Aspectos financeiros, custos e investimentos no saneamento básico e os reflexos sociais e econômicos

2026-03-23T00:00:00Z https://repositorio.ufu.br/handle/123456789/49210 2026-07-31T06:23:46Z 2026-02-13T00:00:00Z

Title: Contabilidade de custos: um estudo bibliométrico dos artigos publicados nos periódicos nacionais na área de contabilidade

2026-02-13T00:00:00Z https://repositorio.ufu.br/handle/123456789/49055 2026-07-25T06:27:00Z 2026-03-09T00:00:00Z

Title: Sistema de controle gerencial em escritórios contábeis: análise da percepção de gestores em relação aos componentes do modelo de Malmi e Brown (2008) Abstract: The objective of this study was to analyze the perception of professionals working in accounting firm management regarding the components of Management Control Systems (MCS), using the model developed by Malmi and Brown (2008) as a reference. This is a descriptive study with a quantitative approach, in which data were collected using a structured questionnaire applied online on the Google Forms platform. The instrument was disseminated nationwide through the LinkedIn professional network, resulting in 57 valid responses. The results show that cultural and administrative controls are more widely applied in the offices analyzed, with an emphasis on the dissemination of values, norms, and beliefs, as well as the existence of formal structures, such as organizational charts, policies, and procedures. On the other hand, cyber controls and reward and compensation systems showed weaknesses related to communication, transparency, and employee participation. In general, it is clear that respondents are familiar with and use many of the elements of Management Control Systems packages. As a contribution, the study supports research in the area of management control and, at the same time, provides elements that can assist accounting firm managers in reflecting on the use and improvement of controls, considering the importance of integration between their different mechanisms.

2026-03-09T00:00:00Z https://repositorio.ufu.br/handle/123456789/49040 2026-07-25T06:27:18Z 2026-03-09T00:00:00Z

Title: Comprometimento organizacional e satisfação no trabalho: análise da percepção de profissionais contábeis brasileiros Abstract: This study aimed to analyze the perception of accounting professionals regarding organizational commitment and job satisfaction, considering the work environment in Brazilian accounting firms. A descriptive study was conducted using a quantitative approach. Data were collected through a questionnaire made available via Google Forms and posted on LinkedIn, with 27 responses obtained. The research instrument consisted of two main blocks: the first focused on measuring organizational commitment, including the affective, continuity, and normative dimensions; and the second focused on job satisfaction, covering the dimensions of satisfaction with salary, coworkers, management, promotions, and the nature of the work. With regard to organizational commitment, a significant bond between employees and the organization was observed, although opportunities for improvement were identified, especially in terms of compensation and promotion policies. Predominantly moderate to high levels of satisfaction were observed, with emphasis on aspects related to interpersonal relationships and the nature of the work. As a contribution, the study offers insights for improving people management practices in accounting firms, in addition to broadening academic discussions on job satisfaction and organizational commitment in the accounting context.

2026-03-09T00:00:00Z