https://repositorio.ufu.br/handle/123456789/21763 2026-04-17T05:18:18Z https://repositorio.ufu.br/handle/123456789/47539 Title: A evidenciação de informações sobre o registro de atletas profissionais: um estudo nas demonstrações contábeis dos clubes de futebol brasileiros em aderência à itg 2003 (r2) 2025-09-24T00:00:00Z https://repositorio.ufu.br/handle/123456789/46500 Title: Lean manufacturing: um estudo sobre a percepção de conhecimento dos discentes do curso de Ciências Contábeis Abstract: This article aimed to identify the perception of Accounting students about their knowledge of lean manufacturing tools and the perception of the relevance of this knowledge for their professional training. To achieve this objective, a quantitative approach was used to survey data using a questionnaire with Likert-type alternatives applied to students of the Accounting course in the Ituiutaba microregion. Descriptive statistical analysis was used to identify the profile of respondents, with a significant presence of women between 18 and 25 years old, between the 2nd and 4th period of the course, with professional activity outside the accounting area. The perception of the level of knowledge of Lean manufacturing tools by students was considered low for all listed tools identified through descriptive analysis of the data and Student's T-test, which can be justified by the profile of the respondents, most of whom are in the initial periods of the course. Regarding the perception of the importance of this knowledge for better interpretation of asset changes and their subsequent recording and analysis, it was considered high after descriptive analysis of the data and Student's T test, a finding that can be justified when considering that the majority of respondents work professionally. 2025-05-07T00:00:00Z https://repositorio.ufu.br/handle/123456789/46488 Title: Entendendo a realidade do dirigente de uma instituição religiosa de matriz africana sob a ótica da contabilidade 2025-05-15T00:00:00Z https://repositorio.ufu.br/handle/123456789/45729 Title: Auditoria interna no setor público: uma análise da formação dos profissionais atuantes em Institutos Federais de Educação, Ciência e Tecnologia Abstract: The aim of this study was to analyze the perception of internal auditors regarding the process of academic and complementary training for carrying out their professional activities in Federal Institutes of Education, Science and Technology. The data was collected using questionnaires and 40 valid responses were obtained, which were analyzed using descriptive statistics. The results show that the auditors' academic training is more general, limited to the most basic concepts of auditing. It is also noteworthy that the auditors felt a gap between theory and practice during their training. The survey participants also suggested some content that they believe could be further explored, such as governance and accountability and risk management. The results show that many professionals seek further training, receiving incentives from the institutions where they work or from bodies linked to accounting and auditing. Even so, it is worth considering the existence of challenges involving a shortage of human resources and structural limitations. These findings reinforce the importance of investing in ongoing training aimed at the specificities of the public sector, as well as structural improvements, as a way of strengthening internal audit performance and meeting the growing demands of public governance. 2025-05-07T00:00:00Z