https://repositorio.ufu.br/handle/123456789/21763 Tue, 25 Aug 2026 21:04:02 GMT 2026-08-25T21:04:02Z https://repositorio.ufu.br/handle/123456789/49512 Title: Hard skills e soft skills no ensino contábil: percepções de estudantes do ensino superior Mon, 23 Mar 2026 00:00:00 GMT https://repositorio.ufu.br/handle/123456789/49512 2026-03-23T00:00:00Z https://repositorio.ufu.br/handle/123456789/49336 Title: Sistema de Controle Gerencial: uma análise da percepção de gestores de uma empresa sucroenergética em relação ao modelo proposto por Simons (1995) Abstract: This study aimed to analyze the perception of managers at a sugar and ethanol plant located in the municipality of Santa Vitória, Minas Gerais, regarding management control systems (MCS) in light of Simons' (1995) model. The research is descriptive and qualitative, conducted through a questionnaire applied to two plant managers. The results showed that belief systems are formally established and are more recognized by the supervisor than by the coordinator, indicating differences in understanding the organization's mission and values. Regarding limit systems, a perceptual divergence was observed, indicating the need to improve communication and dissemination of the code of conduct and regulatory guidelines. The interactive and diagnostic control systems indicate that the supervisor uses these mechanisms frequently, especially to monitor goals and promote strategic discussions. The coordinator made a more moderate assessment, pointing out variations in use according to hierarchical level. SCGs are organized within the institution, but their use varies among managers. The results confirm the relevance of balance and integration of control levers for strategic compliance and the achievement of institutional objectives. The limitation of participants stands out, suggesting that future research should expand the sample and explore in greater depth the interactions between control systems and organizational performance. Mon, 16 Mar 2026 00:00:00 GMT https://repositorio.ufu.br/handle/123456789/49336 2026-03-16T00:00:00Z https://repositorio.ufu.br/handle/123456789/49218 Title: Aspectos financeiros, custos e investimentos no saneamento básico e os reflexos sociais e econômicos Mon, 23 Mar 2026 00:00:00 GMT https://repositorio.ufu.br/handle/123456789/49218 2026-03-23T00:00:00Z https://repositorio.ufu.br/handle/123456789/49210 Title: Contabilidade de custos: um estudo bibliométrico dos artigos publicados nos periódicos nacionais na área de contabilidade Fri, 13 Feb 2026 00:00:00 GMT https://repositorio.ufu.br/handle/123456789/49210 2026-02-13T00:00:00Z