https://repositorio.ufu.br/handle/123456789/5141 2026-05-17T14:27:11Z 2026-05-17T14:27:11Z https://repositorio.ufu.br/handle/123456789/48689 2026-05-09T06:18:56Z 2026-02-27T00:00:00Z

Title: Comportamento da utilização dos recursos discricionários nas universidades federais do estado de Minas Gerais no período de 2012 a 2024 Abstract: This study analyzed the relative technical efficiency of federal universities in the state of Minas Gerais in the use of current discretionary expenditures from 2012 to 2024. Given the context of fiscal constraints and the need to improve the use of public resources, the study sought to examine how these institutions convert discretionary inputs into academic results. The research adopted a quantitative and descriptive-comparative approach, using the university-year as the unit of analysis, totaling 143 DMUs. To measure efficiency, Data Envelopment Analysis (DEA-BCC), output-oriented, was employed, complemented by the analysis of benchmarks, targets, slacks, and institutional size segmentation. The results indicated a concentration of efficiency scores at high levels but also revealed relevant differences among the units when composite normalized efficiency was considered, as it showed greater discriminatory power. The efficient frontier was also concentrated in a small number of reference units, suggesting the recurrence of specific benchmarks in the projection of inefficient DMUs. The analysis of targets and slacks showed that inefficiency is explained not only by insufficient results, but also by mismatches between the resource structure mobilized and the performance achieved. In addition, the findings showed that larger institutional size and greater volume of resources do not necessarily imply better relative performance. As a contribution, the study broadens the interpretation of university efficiency by articulating scores, references, and projected adjustments, offering analytical support for management and resource allocation in public higher education.

2026-02-27T00:00:00Z 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/123456789/48620 2026-04-09T06:17:37Z 2026-02-13T00:00:00Z

Title: O papel moderador do conselho de administração na relação entre estrutura de propriedade e risco de fraude Abstract: This study aimed to investigate the moderating role of the board of directors in the relationship between ownership structure and fraud risk. The sample consisted of companies listed on the B3 stock exchange, from 2018 to 2024. Based on Agency Theory, the research used the quantitative M-Score Beneish model to detect fraudulent trends in financial reports. The proxy for ownership structure was shareholder concentration. The relationship between shareholder concentration and fraud risk, and the moderation of the size and independence of the board of directors in this relationship, were tested. The findings do not support the existence of a significant relationship between shareholder concentration and fraud risk, which may be explained by the fact that the relationships between these variables are more complex, requiring further studies. Considering that the literature indicates that the relationship between shareholder concentration and fraud risk is effective in contexts where majority shareholders participate in the board of directors, the moderation of the board of directors in this relationship was tested. The test results indicated that the board of directors, both in its size and independence, did not prove to be statistically significant as a moderator in the relationship between ownership structure and fraud risk. Contrary to expectations established based on the literature, the empirical results did not support the moderating role in the relationship between ownership structure and fraud risk, indicating that, in the analyzed context, the inclusion of the moderating variable did not alter the pattern of non-significance of the investigated relationship. The research contributes to the understanding of governance dynamics in the Brazilian market, filling a gap in the literature by analyzing these interactions.

2026-02-13T00:00:00Z 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