https://repositorio.ufu.br/handle/123456789/5141 2026-07-17T18:01:20Z 2026-07-17T18:01:20Z https://repositorio.ufu.br/handle/123456789/48881 2026-07-16T06:28:10Z 2026-02-19T00:00:00Z

Title: Caminhando sobre o teto de vidro: a trajetória de auditoras do setor público e privado brasileiro Abstract: Auditing in the public and private sectors is related to the verification and reliability of accounting and operational information, being an activity present in different types of organizations. In recent years, there has been an increase in female participation in this field; however, the presence of women in leadership positions remains limited. This context is associated with organizational, institutional, and social barriers, discussed in the literature through the theoretical lens of the Glass Ceiling. In view of this scenario, the general objective of the study is to investigate the trajectories of women who hold leadership positions in public and private auditing, identifying the barriers faced and the opportunities experienced that led them to overcome the Glass Ceiling. To achieve this objective, the research adopted a qualitative approach, interpretivist in nature, with a descriptive purpose. Semi-structured interviews were conducted with women auditors in leadership positions in Brazil, especially at the Federal Court of Accounts (TCU) and in companies from the Big Four group. The results indicate that the trajectories of women in leadership roles in public and private auditing were built gradually, marked by structural and symbolic barriers related to motherhood, the reconciliation of work and personal life, a male-dominated organizational culture, and the recurrent need to prove competence. The opportunities identified are related to technical performance, institutional recognition, participation in strategic projects, and support from professional networks. The overcoming of the Glass Ceiling occurred progressively, sustained by persistence, dedication, experiential learning, and professional and personal support, even in the face of the persistence of organizational barriers. The study contributes theoretically by deepening the understanding of the Glass Ceiling in the field of Brazilian auditing. As a practical contribution, the findings provide input for people management in identifying barriers and opportunities related to the promotion of gender equity in leadership positions. The social contribution lies in making visible the experiences and challenges faced by women auditors.

2026-02-19T00:00:00Z https://repositorio.ufu.br/handle/123456789/48819 2026-07-15T06:26:06Z 2026-03-11T00:00:00Z

Title: Ética profissional contábil: uma análise comparativa entre princípios bíblicos e os fundamentos normativos do código de ética do contador Abstract: This study aimed to analyze, from a comparative perspective, the compatibility between moral values identified in the Scriptures and the principles established by the Accountant’s Code of Professional Ethics, seeking to understand value-based approximations between ethical frameworks of distinct natures, without establishing a direct historical causal relationship. The research was developed through a qualitative approach of a basic nature, with descriptive and exploratory objectives, using bibliographic and documentary research, as well as the comparative content analysis technique. Provisions of the Accountant’s Code of Professional Ethics and selected biblical texts were examined according to thematic correspondence criteria related to honesty, justice, responsibility, and informational veracity. The results indicated the existence of conceptual compatibility between historically consolidated moral values and the normative principles that guide professional accounting conduct, without establishing a direct causal relationship between such frameworks. In summary, it is observed that there is a conceptual convergence between moral values found in the Scriptures and the principles of the Accountant’s Code of Professional Ethics, highlighting that accounting ethics is grounded not only in formal regulations but also in values that reinforce integrity, responsibility, and trust in economic relations. Finally, it is emphasized that professional ethics constitutes a structuring element of accounting science, being essential for maintaining transparency, responsibility, and integrity in economic relations.

2026-03-11T00:00:00Z https://repositorio.ufu.br/handle/123456789/48816 2026-07-15T06:26:04Z 2026-08-10T00:00:00Z

Title: Contabilidade e gestão tributária

2026-08-10T00:00:00Z https://repositorio.ufu.br/handle/123456789/48802 2026-07-07T06:27:33Z 2026-02-20T00:00:00Z

Title: Fatores que influenciam a ocorrência de evasão fiscal no brasil: uma análise nos setores regulados e não regulados. Abstract: This study aims to understand the factors that influence the occurrence of tax evasion in regulated and unregulated sectors. Specifically, the study seeks to explore technological and legal solutions to mitigate the effects of tax evasion in the regulated sectors of these segments. By understanding the main factors that influence the occurrence of tax evasion in the sectors, it explores legal solutions to reduce tax evasion. The study is justified by the need for an integrated approach that combines technological innovation and legal knowledge, aiming to promote efficiency and fiscal justice. The objectives include analyzing the differences in evasion patterns between sectors, identifying factors that contribute to evasion, and understanding the effectiveness of fiscal control mechanisms. The research has a descriptive character, with a qualitative and quantitative approach, carried out through bibliographic review and document analysis on tax evasion in Brazil. Public information and financial statements from companies in regulated and unregulated sectors were also analyzed to identify factors associated with tax evasion. The research highlights that in regulated sectors, tax evasion is somewhat more difficult due to incentives for tax payment; conversely, unregulated sectors have a higher potential for tax evasion due to informality. The study aims to contribute to the development of more effective and sustainable tax enforcement strategies, promoting greater fairness and efficiency in the national tax system..

2026-02-20T00:00:00Z