https://repositorio.ufu.br/handle/123456789/5141 2026-08-07T03:53:29Z 2026-08-07T03:53:29Z https://repositorio.ufu.br/handle/123456789/49343 2026-08-06T18:09:43Z 2026-02-15T00:00:00Z

Title: Ensino por competências em ciências contábeis: percepção de docentes sobre a implementação das novas diretrizes curriculares nacionais Abstract: The present study investigates the implementation of competency-based education in the Accounting Sciences undergraduate program, considering the new National Curricular Guidelines (DCNs). The objective is to understand faculty perception regarding curricular changes, pedagogical practices, assessment processes, institutional role, and faculty preparation. The methodology adopts a qualitative and descriptive approach, using narrative interviews with professors from a public Higher Education Institution in the state of Minas. The data were examined using content analysis. Results reveal a hybrid transition stage. Although professors recognize the urgency of overcoming the technical model in favor of a more humanized education, pedagogical practice faces significant structural and cultural obstacles. Regarding the curriculum, a fragmented logic of disciplines persists, revealing a mismatch between the prescribed and the practiced curriculum. In pedagogical practices, the attempt to adopt active methodologies clashes with student resistance and faculty insecurity. Assessment emerged as the most critical point, with difficulties in objectively measuring behavioral competencies (soft skills). It was evidenced that faculty preparation occurs predominantly in a self-taught and solitary manner, lacking structured institutional support. The study concludes that legal changes alone are insufficient without investment in human capital. It suggests that the program's collegiate body should plan corrective actions, especially regarding continuing education programs and the creation of pedagogical dialogue spaces to consolidate the changes required by the new guidelines.

2026-02-15T00:00:00Z https://repositorio.ufu.br/handle/123456789/49338 2026-08-06T17:48:32Z 2026-02-01T00:00:00Z

Title: Características empresariais e sociais determinantes da escolha pelo regime microempreendedor individual (MEI) no Brasil Abstract: Considering the high rates of informality that characterize the Brazilian labor market, the Individual Microentrepreneur (MEI) program has stood out as an instrument for business formalization, income generation, and access to social security rights for small-scale entrepreneurs, mostly self-employed. Although the MEI regime offers simplified registration mechanisms, reduced taxation, and social benefits, operational limitations persist, raising discussions about the factors that influence adherence to this tax-business classification. In this context, the present study aimed to examine to what extent the characteristics of the businesses and the individual entrepreneurs themselves can be determinants of the choice for the MEI regime, taking the year 2022 as a reference. The research adopted an exploratory, empirical approach, applying quantitative methods, specifically multiple linear regression. The results obtained indicated statistical significance for variables related to business characteristics, such as: year of affiliation equal to 2022, segment of administrative activities and complementary services, year of affiliation equal to 2010, and segment of accommodation and food services. In the group of entrepreneur characteristics, the variable indicating registration in the CadÚnico (Single Registry for Social Programs) stood out. These findings contribute to the understanding of the elements that influence the formalization of individual entrepreneurs in Brazil, offering subsidies for the improvement of public policies aimed at strengthening the MEI (Individual Microentrepreneur).

2026-02-01T00:00:00Z https://repositorio.ufu.br/handle/123456789/49326 2026-08-06T15:54:00Z 2026-07-16T00:00:00Z

Title: Impactos da pandemia da COVID-19 na situação econômico-financeira do segmento de vestuário, tecidos e acessórios Abstract: In financial statement analysis and corporate performance evaluation, economic and financial indicators are crucial tools for understanding organizational sustainability, especially during economic crises and external shocks. The COVID-19 pandemic significantly changed consumption patterns, especially in cyclical sectors like Apparel, Textiles, and Accessories. While previous studies highlight the impacts of health crises across sectors, there is still a need for research that examines the pre-pandemic, pandemic, and post-pandemic periods together to systematically understand how the crisis affected the evolution of economic and financial indicators in this sector. Therefore, this study aimed to determine whether significant changes occurred in liquidity, indebtedness, and profitability indicators of companies in the sector between 2017 and 2024, aiming to identify which aspects of corporate performance were most affected by the health crisis. Methodologically, secondary data were collected from the Economatica platform, comprising 25 companies listed on B3, belonging to the Consumer Cyclical sector, specifically the Textiles, Apparel and Footwear subsector, as well as the Commerce subsector, within the Textiles, Apparel and Footwear segment, database and analyzed using the nonparametric Mann-Whitney test. The results show that, although revenue decreased and profitability worsened in 2020, liquidity and indebtedness indicators did not exhibit statistically significant differences across the periods studied, indicating relative stability in payment ability and capital structure. It is concluded that the COVID-19 pandemic primarily affected the economic dimension of performance, with a significant impact on profitability. The study adds value to the literature by demonstrating that, in cyclical consumption sectors, external shocks tend to influence firms’ ability to produce results more strongly, and it provides managerial support for strategic decision-making during times of economic uncertainty.

2026-07-16T00:00:00Z https://repositorio.ufu.br/handle/123456789/49317 2026-08-06T13:25:45Z 2026-02-27T00:00:00Z

Title: Determinantes do conservadorismo contábil em clubes de futebol brasileiros: efeitos da alavancagem e da restrição financeira Abstract: This study investigates the determinants of accounting conservatism in Brazilian football clubs, with a focus on the effects of financial leverage and financial constraints, taking into account the institutional specificities of an environment marked by governance weaknesses, regulatory capture, and the coexistence of member-owned clubs and Football Joint-Stock Companies. Grounded in Agency Theory, Positive Accounting Theory, and Regulatory Capture Theory, the research engages with the international literature on accounting conservatism and financial regulation in sport— particularly evidence from European leagues—while critically examining its applicability to the Brazilian context. The sample comprises 36 clubs that competed in Brazil’s Série A championship between 2010 and 2024, totaling 457 club-year observations. Accounting conservatism is measured using the accruals-based proxy proposed by Givoly and Hayn (2000). The empirical strategy employs panel data regressions with an unbalanced panel and two-way fixed effects, with robust standard errors clustered at the club level. Financial leverage is measured as the ratio of total liabilities to total assets, while financial constraints are captured through financial distress models, notably the G-Score proposed by Grover and Lavin (2001). Robustness tests include alternative performance measures and the substitution of the financial distress model (Zmijewski, 1984). The results indicate that both financial leverage and financial constraints are associated with lower levels of accounting conservatism, contradicting the positive relationship predicted by the classical contracting literature. The analysis of moderation by governance structure, represented by the adoption of the SAF model, does not provide robust evidence of changes in these effects. These findings are consistent with national studies documenting high accounting discretion and institutional limitations in Brazilian football (Nascimento et al., 2015), and contrast with international evidence observed in environments with stronger regulatory enforcement (Pujiono et al., 2023). It is concluded that, in the context of Brazilian football clubs, accounting conservatism does not operate predominantly as an endogenous disciplinary mechanism, but rather is shaped by institutional weaknesses that constrain its informational and contractual roles.

2026-02-27T00:00:00Z