https://repositorio.ufu.br/handle/123456789/20822 Mon, 27 Apr 2026 12:35:40 GMT 2026-04-27T12:35:40Z https://repositorio.ufu.br/handle/123456789/48635 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. Mon, 23 Feb 2026 00:00:00 GMT https://repositorio.ufu.br/handle/123456789/48635 2026-02-23T00:00:00Z https://repositorio.ufu.br/handle/123456789/48611 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. Wed, 25 Feb 2026 00:00:00 GMT https://repositorio.ufu.br/handle/123456789/48611 2026-02-25T00:00:00Z https://repositorio.ufu.br/handle/123456789/48465 Title: Transição geracional e tomada de decisão em propriedades rurais familiares Abstract: This research aimed to identify the use of management processes in generational transitions in Family Farming Production Units (UFPAs) and their influence on decision-making. Regarding the methodological design, an applied, qualitative, exploratory study was conducted, based on theoretical-empirical research. The present study comprised a sample of 40 (forty) interviewees, 20 family farmers in the state of Pernambuco and 20 in the state of Minas Gerais. Of this total, 20 are from the dimension transferring the management of the UFPA and 20 from the dimension succeeding the management of the UFPA. Two techniques were used to define the sample: key informant sampling, where participants were selected for being experts or possessing relevant information for the study, and snowball sampling, where participants were selected based on referrals from other participants. Data collection was carried out through semi-structured interviews and ended when saturation was reached, i.e., the absence of new evidence. The analyses were grouped into two dimensions: transferring management and succeeding management at UFPA. Each dimension was then organized into four categories of analysis: Process Mapping, Factors for Decision Making, Strategies for Transition, and Challenges and Opportunities of Transition. Each category represents a specific research objective. The IRAMUTEC software was used for the analyses. Regarding the profile of the interviewees, the variety of educational levels stands out in the succeeding management dimension, which extends up to doctoral level, and all specialization, master's, and doctoral level education observed in the study is in the field of agronomy. Concerning agricultural production, it was observed that most UFPAs have diversified production to reduce business risks, as certain crops are more sensitive to rain and sun; therefore, this observed diversification is important. However, it is important to highlight the natural vocation of each state, in this case the production of mangoes and grapes in the state of Pernambuco and coffee in the state of Minas Gerais. It was observed that this generational transition process involves numerous cultural, social, customary, and traditional issues that present themselves as barriers for the successor. It was found that the generational transition process cannot be imposed; therefore, the ability to "conciliation" is necessary, as it involves different generations with different experiences and backgrounds, where conflict is inevitable, but it is possible to resolve it with assertive communication. In short, this study reflects how complex a generational transition process is in family farming; however, when decision-making is anchored in various management processes, operational, financial, and especially human aspects (knowing how to converse and dialogue) can lead to a smooth, harmonious, profitable, and sustainable generational transition. Therefore, it can be concluded that there are numerous management processes, ranging from operational to tactical and strategic issues, with a predominance of interpersonal relationships, emotional and cultural issues, which together play a decisive role in this generational transition process. Tue, 27 Jan 2026 00:00:00 GMT https://repositorio.ufu.br/handle/123456789/48465 2026-01-27T00:00:00Z https://repositorio.ufu.br/handle/123456789/48366 Title: Curricularização da extensão em cursos de Ciências Contábeis e o desenvolvimento de competências Abstract: This dissertation aimed to understand the process of integrating university extension into the curriculum of Accounting programs and its potential to foster students’ competency development. Grounded in Experiential Learning Theory, the study considered that extension activities, when systematically integrated into the curriculum, constitute a privileged space for articulating theory and practice, thereby promoting knowledge construction and the development of competencies aligned with contemporary demands in accounting education. Methodologically, a qualitative approach was adopted, conducted through a multiple case study in two Higher Education Institutions (HEIs), one located in the Midwest region and the other in the Southeast region of Brazil. Data collection involved document analysis, semi-structured interviews with program coordinators and faculty members, as well as narrative interviews with students, enabling an in-depth understanding of how extension was implemented and its formative implications. Data were analyzed using content analysis and similarity analysis, ensuring interpretative rigor and analytical coherence. The findings reveal that, despite institutional, pedagogical, and cultural challenges, the curricular integration of extension has emerged as a relevant mechanism for enhancing accounting education. The extension experiences examined demonstrated strong alignment with the stages of the experiential learning cycle, providing students with concrete experiences, reflective processes, conceptual construction, and practical application. This trajectory contributed to the development of technical, communicative, socio-emotional, and ethical competencies, including problem-solving, decision-making, leadership, empathy, and social responsibility. The results also indicate limitations, such as limited student and community participation in planning processes, insufficient faculty preparation for extension practices, concentration of activities among a small number of professors, and heterogeneity in the incorporation of extension into the curriculum. Nevertheless, coordinators, faculty members, and students recognize the transformative potential of extension and its relevance to professional development. The study further highlights the need to strengthen institutional policies, promote continuous faculty development, diversify extension projects, and establish mechanisms for monitoring, evaluation, and feedback of extension initiatives. It is concluded that the curricular integration of extension grounded in experiential learning holds significant potential to contribute to the development of essential competencies for accounting professionals, constituting a strategic formative practice aligned with the 2024 National Curriculum Guidelines, professional requirements, and the social commitment of public universities. This research expands the theoretical and empirical debate on the subject, providing support for improving institutional policies, pedagogical projects, and teaching practices aimed at integrating teaching, research, and extension. Tue, 16 Dec 2025 00:00:00 GMT https://repositorio.ufu.br/handle/123456789/48366 2025-12-16T00:00:00Z