https://repositorio.ufu.br/handle/123456789/5141 2026-09-17T03:03:54Z https://repositorio.ufu.br/handle/123456789/50268 Title: Transformação digital e agency dos contadores no setor público Abstract: Digital transformation is reshaping public management by converting technologies into mediators of the institutionalization of accounting and budgetary practices. In this process, technological tools mold professional practice, insofar as they define certain behaviors as habitual actions. This thesis analyzed the unexpected effects of digital transformation on accounting and budgetary practices in Brazilian municipal governments, adopting a qualitative interpretative approach with data collection through semi-structured interviews. Twenty-seven actors who operate, directly or indirectly, the accounting systems in the municipalities were interviewed. The research findings reveal that the accountant's autonomy is affected from the software acquisition stage, in which political influence overrides the technical needs of the accounting professional, imposing systems that ignore the specific demands of the main user. A transfer of agency from accountants to extra-organizational actors is observed, delegating parameterization and normative logic to external agents, in a context where the accountant begins to perform the function of a validator, abstaining from their capacity for professional judgment. Under pressure from scenarios of over-accountability and performance indicators, the professional judgment, critical thinking, and reflexivity of accountants are replaced by an automatic compliance with regulations, focused on formal validation and the absence of system inconsistencies, instead of an analysis of the economic substance of the event. In system customization, the professional's agency is affected according to the software contracting model; municipalities with commercial systems have less capacity for action due to the use of a generic system that is difficult to modify. It is concluded that the accountant's capacity for action is affected, in different ways, throughout the entire technological management cycle, from contracting to reporting. Furthermore, although it promotes efficiency, digital transformation leads to a reduction in critical thinking and a technological dependence that weakens institutional compliance work, reducing the accounting professional's role to procedural compliance mediated by software. Notes: O presente trabalho foi realizado com apoio da Coordenação de Aperfeiçoamento de Pessoal de Nível Superior – Brasil (CAPES) – Código de Financiamento 001. 2026-02-24T00:00:00Z https://repositorio.ufu.br/handle/123456789/50020 Title: Transparência das organizações sociais na área da saúde no Triângulo Mineiro Abstract: The transfer of public healthcare service delivery to third-sector organizations poses challenges to transparency and social accountability. This study assessed the level of transparency of Social Organizations responsible for public healthcare management in the municipalities of Uberlândia, Uberaba, Frutal, and Araguari by analyzing the information disclosed on the organizations' websites and municipal government transparency portals. The research identified local legal requirements, verified the disclosure of mandatory documents, and compared the level of information disclosure among the organizations studied. Regarding methodology, the study is classified as applied, descriptive, and comparative, adopting a mixed-method approach based on documentary analysis conducted through municipal Transparency Portals and institutional websites. The findings revealed significant differences among the municipalities, confirming that transparency levels are associated with regulatory requirements and local oversight mechanisms. Uberlândia showed the highest level of disclosure, providing centralized access to contracts, amendments, and performance reports. Uberaba and Araguari presented intermediate levels of transparency, characterized by fragmented information and accessibility limitations. Frutal exhibited the lowest level of active transparency, with the absence of several healthcare-related data and restricted disclosure of financial information.It is concluded that the management of public services by Social Organizations requires greater standardization of transparency and oversight mechanisms. In this context, the adoption of strategies focused on data integration, expansion of proactive disclosure practices, and strengthening of Municipal Health Councils may contribute to enhancing social accountability and improving the efficiency of public resource allocation; La transferencia de la prestación de servicios públicos de salud a organizaciones del tercer sector plantea desafíos para la transparencia y la rendición de cuentas social. Este estudio evaluó el nivel de transparencia de las Organizaciones Sociales responsables de la gestión de la salud pública en los municipios de Uberlândia, Uberaba, Frutal y Araguari, mediante el análisis de la información divulgada en los sitios web de las organizaciones y en los portales de transparencia de los gobiernos municipales. La investigación identificó los requisitos legales locales, verificó la divulgación de documentos obligatorios y comparó el nivel de divulgación de información entre las organizaciones analizadas. En cuanto a la metodología, el estudio se clasifica como aplicado, descriptivo y comparativo, adoptando un enfoque de métodos mixtos basado en el análisis documental realizado a través de los Portales de Transparencia municipales y los sitios web institucionales. Los resultados revelaron diferencias significativas entre los municipios, confirmando que los niveles de transparencia están asociados con los requisitos regulatorios y los mecanismos locales de supervisión. Uberlândia presentó el nivel más alto de divulgación, proporcionando acceso centralizado a contratos, adendas e informes de desempeño. Uberaba y Araguari mostraron niveles intermedios de transparencia, caracterizados por información fragmentada y limitaciones de accesibilidad. Frutal presentó el nivel más bajo de transparencia activa, con ausencia de diversos datos relacionados con la salud y una divulgación restringida de información financiera. Se concluye que la gestión de los servicios públicos por parte de las Organizaciones Sociales requiere una mayor estandarización de los mecanismos de transparencia y supervisión. En este contexto, la adopción de estrategias orientadas a la integración de datos, la ampliación de las prácticas de divulgación proactiva y el fortalecimiento de los Consejos Municipales de Salud puede contribuir a mejorar la rendición de cuentas social y la eficiencia en la asignación de los recursos públicos. 2026-07-20T00:00:00Z https://repositorio.ufu.br/handle/123456789/49972 Title: Vantagens do uso da inteligência artificial – IA como ferramenta de otimização da contabilidade gerencial Abstract: The increasing incorporation of Artificial Intelligence (AI) into organizational processes has promoted significant changes in Management Accounting, particularly regarding process automation, data analysis, and decision-making support. In this context, this study aimed to analyze, through an integrative literature review, the impacts of Artificial Intelligence on the work of Management Accounting professionals, considering its effects on efficiency, information quality, and organizational decision-making. This is a qualitative and descriptive study developed through an integrative literature review. Searches were conducted in the Google Scholar, SciELO, and Spell databases, considering studies published between 2019 and 2025, of which nine met the established inclusion criteria. The findings indicate that Artificial Intelligence contributes to process automation, reduced operational errors, increased productivity, and improved quality of information used in management. On the other hand, the literature also highlights challenges related to implementation costs, professional training, information security, and organizational resistance to technological change. It is concluded that Artificial Intelligence represents an important support tool for Management Accounting, enhancing process efficiency and strengthening the strategic role of accounting professionals without replacing human judgment in information analysis and decision-making. 2026-07-18T00:00:00Z https://repositorio.ufu.br/handle/123456789/49914 Title: Custo-alvo como ferramenta de gestão estratégica de custos em academias de ginástica 2026-02-20T00:00:00Z