CCSA - TCC - Ciências Contábeis
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Bachelor Thesis Reforma tributária sobre o consumo: um estudo de caso sobre a atuação administrativa e planejamento tributário de uma empresa distribuidora de Natal/RN(Universidade Federal do Rio Grande do Norte, 2026-06-30) Santos, Sthela Mayara Mateus dos; Gonçalves, Augusto César Silva.; http://lattes.cnpq.br/9957839329030144; Souza, Renata Alexia de Brito; http://lattes.cnpq.br/6963809539825670; Lucena Filho, Rômulo Benício; https://orcid.org/0000-0003-0730-7681; http://lattes.cnpq.br/2761555603345617This study aims to analyze how a goods distributor in Natal/RN, a medium-sized company under the ‘Simples Nacional’ tax regime, can plan and make decisions regarding its commercial activities, which are conducted through Business-to-Business (B2B) operations, considering the tax reform on consumption and specifically focusing on the period de transição do ICMS para o IBS (2029–2032). Using a methodology predominantly qualitative, through a case study—the research is theoretically grounded in studies on the national tax system, tax reform on consumption, ICMS (including a focus on the importance of ICMS for the state of Rio Grande do Norte), differences between ICMS and Dual VAT (IVA Dual), CBS, IBS, the transition from ICMS to IBS, ‘Simples Nacional’, and a comparison between CBS/IBS collection via the PGDAS-D system versus the normal tax regime. The decision-making determinants of the case-study company were explored by analyzing historical revenue data, cross-referencing them with legislative changes (Supplementary Law no. 214/25), and incorporating the perceptions of managers and interviewed experts. The results reveal that the decision to adopt the ‘Hybrid Simples Nacional’ regime should not be based solely on minimizing immediate tax costs, but on maintaining commercial competitiveness in Business-to-Business (B2B) operations. The research concludes that the ability to generate tax credits for buyers acts as an indispensable strategic differentiator, requiring the administration to shift from a passive tax reporting posture to an active tax governance approach capable of sustaining the company within the value chain in the new Dual VAT scenario.Bachelor Thesis Fatores que influenciam o comportamento ético de estudantes de ciências contábeis em situações simuladas de decisão profissional(Universidade Federal do Rio Grande do Norte, 2026-06-30) Alves, Aline dos Santos; Steppan, Adriana Isabel Backes; http://lattes.cnpq.br/6530318611147136; Borges, Gilmara Mendes da Costa; http://lattes.cnpq.br/3746438098529763; Salustiano, Jessica da Costa; http://lattes.cnpq.br/7842328768112191Professional ethics is one of the fundamental pillars of the accounting profession. However, accounting scandals with national and international repercussions demonstrate that merely knowing ethical standards is not sufficient to ensure ethical behavior when individuals face workplace pressure. This study aimed to analyze the factors that influence the ethical behavior of Accounting students in simulated professional decision-making situations. A survey using vignettes (hypothetical scenarios) was conducted, adopting a mixed-methods approach (quantitative and qualitative), in which each participant responded to four ethical dilemma scenarios, each representing a different situational factor: hierarchical pressure, financial incentives, organizational culture/normalization, and the conflict between ethics and professional survival. The sample consisted of 104 undergraduate Accounting students from the Federal University of Rio Grande do Norte (UFRN), divided according to their stage of study (beginning versus graduating students) and prior professional experience. The results revealed a considerable difference between participants' self-reported ethical attitudes (mean Likert score of 4.64) and their behavioral intentions in the scenarios (mean likelihood of acting ranging from 3.10 to 3.46 in the highest-pressure situations). Contrary to expectations, graduating students and those with professional experience showed greater tolerance toward unethical conduct and a higher likelihood of yielding to hierarchical and cultural pressures, except in the professional survival scenarios, in which beginning students proved to be more vulnerable. The analysis of the open-ended responses indicated that most participants relied on practical reasoning focused on personal risk rather than arguments grounded in ethical principles, and 91.3% of the students considered the ethical education they had received to be either partial or insufficient. The findings indicate that situational factors, particularly hierarchical pressure, financial incentives, and the perception of impunity, significantly influence students' declared ethical behavior. Furthermore, they suggest that professional socialization, as it is currently experienced, may progressively weaken ethical standards rather than reinforce them as a form of normative protection, highlighting the need to rethink ethical education strategies in undergraduate Accounting programs.Bachelor Thesis Fatores motivacionais e desmotivacionais na escolha pela carreira pública: uma perspectiva dos discentes e egressos de Ciências Contábeis(Universidade Federal do Rio Grande do Norte, 2026-06-30) Ribeiro, Pedro Felix Marques; Borges, Gilmara Mendes da Costa; http://lattes.cnpq.br/3746438098529763; Steppan, Adriana Isabel Backes; http://lattes.cnpq.br/6530318611147136; Salustiano, Jessica da Costa; http://lattes.cnpq.br/7842328768112191This study analyzed the motivational and demotivational factors influencing the choice of a public career among undergraduate students and alumni of the Accounting Sciences program at the Federal University of Rio Grande do Norte (UFRN), considering the scenario of instability in the private market, which turns the public sector into a major attraction for students and recent graduates. The research has a descriptive character and a quantitative approach, relying on a convenience sample of 47 participants. Data collection was carried out through a structured electronic questionnaire using a 5-point Likert scale, and data analysis was performed using descriptive statistics. The results pointed to the predominance of hygiene (extrinsic) factors in attracting individuals to the public sector, highlighting job stability (mean of 4.79) and initial salary (4.45). On the other hand, the desire for social contribution and family tradition (2.52) had less impact on the respondents' decision. Regarding barriers and demotivational factors, the main concerns are concentrated in the post-entry routine, led by the fear of excessive bureaucracy (4.60) and repetitive work (4.00), while exam difficulty and preparation time were not as decisive. In relation to academic training, 42.6% of the respondents indicated that the curriculum offers a sufficient basis but requires external complementation, and 59.6% suggested that a greater availability of internships in public agencies would be the best alternative to bridge the gap between theory and government practice. The study highlights that students seek public service for security and predictability in the face of private sector pressures, but show strong concern that bureaucratic rigidity might compromise dynamism and autonomy in their professional routine. The results contribute to the understanding of the factors that influence the choice of a public career, providing support for educational institutions and public agencies to develop strategies to bring academic training and governmental practice closer together.Bachelor Thesis Análise das informações gerenciais do Business Process Outsourcing (BPO) financeiro em microempresas(Universidade Federal do Rio Grande do Norte, 2026-06-30) Silva, Geysla Aryanny Araújo da; Steppan, Adriana Isabel Backes; http://lattes.cnpq.br/6530318611147136; Borges, Gilmara Mendes da Costa; http://lattes.cnpq.br/3746438098529763; Salustiano, Jessica da Costa; http://lattes.cnpq.br/7842328768112191This study aimed to analyze the management information generated by financial Business Process Outsourcing (BPO), considering its classification into the financial, strategic, and operational areas, its purposes, and its use in decision-making in micro-enterprises. The research is classified as qualitative and descriptive. Data were collected through a questionnaire containing open- and closed-ended questions, applied to managers of micro-enterprises located in Natal/RN that use this service, with responses obtained from five managers. The responses were subjected to thematic content analysis, through the identification of recurring themes and the interpretation of the results. The participants' accounts showed that cash flow, accounts payable, and accounts receivable reports are the most frequently used, mainly for financial planning, expense control, and support for strategic decisions. It was observed that the data provided by BPO are directed predominantly toward the financial and strategic areas, while their application in the operational dimension is less relevant. The participants highlighted contributions related to financial control, the organization of information, and cash flow monitoring, and also pointed out opportunities for improvement regarding timeliness, the level of detail in the reports, and the expansion of the data provided. The study indicates that financial BPO constitutes a relevant tool for supporting management and the decision-making process in micro-enterprises.Bachelor Thesis Distribuição de lucros e migração de empresas entre os segmentos de listagem da B3(Universidade Federal do Rio Grande do Norte, 2026-07-02) Bezerra, Luiz Gustavo dos Santos; Freitas Neto, Raimundo Marciano de; http://lattes.cnpq.br/8096228816976057; https://lattes.cnpq.br/0363686009559891; Carvalho, Daniele da Rocha; http://lattes.cnpq.br/9834051845715231; Rêgo, Thaiseany de Freitas; https://orcid.org/0000-0001-6469-2593; http://lattes.cnpq.br/0964977646712026This study aims to investigate whether the migration between listing segmentsontheBrazilian stock exchange (B3) is associated with a change in the distributionpatternof dividends and interest on equity (JCP) among listed companies. Theresearchutilized a sample of 32 non-financial publicly traded companies that underwentupward (upgrades) or downward (downgrades) migrations between 2006and2025.For the empirical analysis, data regarding annually declared dividends andintereston equity were collected from Standardized Financial Statements (DFP) andcomparatively evaluated using means and medians across pre- and post-migrationtimeframes. The results demonstrate that transitions between listing levelsdonotinduce a uniform financial behavior. In the case of upward migrations, someentitiesapply a continuous signaling effect, where the upgrade serves as a startingpoint fora robust distribution policy aimed at attracting investors, thereby supportingtheSignaling Theory. Conversely, the findings also suggest that high governanceactsasa substitute for earnings distribution in mitigating agency conflicts. Regardingdownward migrations, the data indicate a pattern of payment interruptionprior tothedowngrade, revealing that cuts in dividend distribution function as an early signal of acompany's financial condition, preceding the actual downgrade. Inconclusion,migration acts as a vector of expectations, where the payout decisionreflectsthecorporate strategy of using dividends as a complementary informational showcasemechanism, as well as prioritizing financial retention backed by thestrongercontractual shielding provided by corporate governance.Bachelor Thesis O desempenho da gestão de custos com pessoal no futebol: uma análise comparativa dos modelos associativos e de Sociedade Anônima do Futebol (SAF) no Botafogo(Universidade Federal do Rio Grande do Norte, 2026-06-30) Mello, Zilleyde Marinho Oliveira de; Steppan, Adriana Isabel Backes; http://lattes.cnpq.br/6530318611147136; Borges, Gilmara Mendes da Costa; http://lattes.cnpq.br/3746438098529763; Salustiano, Jessica da Costa; http://lattes.cnpq.br/7842328768112191In recent years, Brazilian football has undergone significant institutional transformations, particularly with the regulation of the Football Corporation (Sociedade Anônima do Futebol – SAF) through Law No. 14,193/2021, a model designed to promote greater professionalization of management, attract investments, and enhance the financial sustainability of football clubs. In this context, the present study aimed to analyze the performance of personnel cost management at Botafogo de Futebol e Regatas by comparing the traditional association model with the Football Corporation (SAF) model. The research is characterized as a descriptive and comparative case study, with a documentary nature and quantitative analysis. The data source comprises financial statements, management reports, and official sports data obtained from the club's Transparency Portal. The periods from 2019 to 2021, corresponding to the association model, and from 2023 to 2025, corresponding to the SAF model, were analyzed. The year 2022 was excluded because it represented the transition phase between the two models. Four indicators were used for the evaluation: Football Personnel Revenue Commitment Index (ICRPF), Personnel Cost per Point Earned (CPPC), Football Personnel Expense Productivity (PDPF), and Growth of Football Personnel Costs (CCPF). The results showed that, during the association period, personnel expenses gradually decreased, accompanied by declining revenues and deteriorating sporting performance. In contrast, the SAF period was marked by a significant expansion of personnel investments, substantial revenue growth, and improved sporting results, including the club's victories in the Brazilian Championship and the Copa Libertadores in 2024. It is concluded that the adoption of the SAF model was associated with a strategy of higher investment and greater exposure to financial risk, while also resulting in superior sporting performance and increased club competitiveness. However, it is not possible to establish an exclusive causal relationship between the change in the governance model and the outcomes observed.Bachelor Thesis Eficiência financeira dos serviços públicos de abastecimento de água e esgotamento sanitário: um comparativo entre as Regiões Norte e Nordeste do Brasil(Universidade Federal do Rio Grande do Norte, 2026-07-02) Nascimento, Suênia Praxedes Moura do; Barbosa, Alexandro; https://orcid.org/0000-0001-8572-0637; http://lattes.cnpq.br/5747730761816822; Vieira, Luis Manuel Esteves da Rocha; https://orcid.org/0000-0001-7850-7838; http://lattes.cnpq.br/6524384879855273; Carvalho, Caio Lucas Rocha de; http://lattes.cnpq.br/9626880381044436This study aims to analyze the economic and financial efficiency of public water supply and sanitary sewage services in the North and Northeast regions of Brazil. To this end, a quantitative approach was adopted, characterizing the study as descriptive and comparative research based on secondary data obtained from the National Sanitation Information System (SNIS). To measure the efficiency of public sanitation service providers, the Data Envelopment Analysis (DEA) technique was employed using the output-oriented BCC model with variable returns to scale. Total service expenditures were considered as the input variable, while total direct operating revenue, billed water volume, and billed sewage volume were used as output variables. The sample consisted of public service providers from the North and Northeast regions during the period from 2018 to 2022. The results showed that the average efficiency score of service providers in the North region was 57.63%, while that of the Northeast region was 57.52%, indicating very similar levels of efficiency between the two regions. It was also found that 11.37% of the analyzed units achieved efficiency scores equal to or greater than 0.90 and were therefore classified as highly efficient, whereas 88.63% exhibited some degree of inefficiency. Furthermore, the application of the nonparametric Mann–Whitney U test indicated that there were no statistically significant differences in financial efficiency levels between the North and Northeast regions throughout the period analyzed, suggesting that both regions share similar structural challenges related to management and the economic and financial sustainability of sanitation services.Bachelor Thesis A gestão de custos como ferramenta de apoio à formação de preço em uma empresa do agronegócio(Universidade Federal do Rio Grande do Norte, 2026-06-24) Oliveira, Gabrielly Pereira de; Lucena, Edzana Roberta Ferreira da Cunha Vieira; https://orcid.org/0000-0003-4563-2602; http://lattes.cnpq.br/4055324644123917; Carvalho, Daniele da Rocha; http://lattes.cnpq.br/9834051845715231; Martins, Joana Darc Medeiros; https://orcid.org/0000-0002-5067-0219; http://lattes.cnpq.br/1982549166498884Agribusiness faces increasing efficiency challenges that require producers, especially small and medium-sized ones, to use management tools to optimize their limited resources. Given this reality, this study aimed to analyze the influence of cost-based pricing methods on the profitability of an agribusiness company in the fruit farming sector, in the city of Ceará-Mirim, Rio Grande do Norte, Brazil. The research, applied in nature and with a qualitative-quantitative approach, used the case study method. Primary data on costs, expenses, and sales prices for guava and green coconut crops were collected through semi-structured interviews and documentary analysis. The results demonstrated that the company adopts market-based prices, resulting in a net operating profit of R$9,895.85 in the current scenario. Analysis using the Full Cost method revealed that green coconut has a technical cost of R$3.71, while guava has a cost of R$53.36. The comparison between scenarios showed that the full application of prices calculated by Full Cost would reduce the total operating profit to R$7,806.85, generating a negative difference of R$2,089.00 compared to the current pricing policy. It is concluded that knowledge of the cost structure is an essential tool for decision-making support, allowing the company to understand product profitability and use Full Cost as a technical parameter to balance market competitiveness with the economic sustainability of the business.Bachelor Thesis A reforma tributária no Brasil: impactos na desburocratização e na eficiência do sistema tributário a partir das inovações legislativas recentes(Universidade Federal do Rio Grande do Norte, 2026-07-03) Rodrigues, João Pedro Medeiros; Segantini, Giovanna Tonetto; http://lattes.cnpq.br/4900433953924335; Borges, Gilmara Mendes da Costa; http://lattes.cnpq.br/3746438098529763; Negreiros, Daniel Pinto; http://lattes.cnpq.br/6545014610264967Tax reform has been discussed in Brazil as a response to the difficulties generated by the current taxation model, especially regarding taxes levied on consumption. In practice, companies and accounting professionals need to deal with different calculation rules, ancillary obligations, and control systems, which increases the time and costs required to maintain tax compliance. In this context, Constitutional Amendment No. 132/2023 and Complementary Law No. 214/2025 propose a restructuring of the system, with the creation of the Tax on Goods and Services (IBS) and the Contribution on Goods and Services (CBS). Therefore, this study aimed to analyze the impacts of the Brazilian tax reform on the reduction of bureaucracy and on the efficiency of the national tax system, focusing on its effects on the work of accounting professionals. Regarding the methodology, this is a bibliographic and documentary study, with a qualitative, descriptive, and explanatory analysis, developed through the examination of legislation, scientific articles, books, and official documents. In a complementary and exploratory manner, a questionnaire was also applied to accounting professionals, with the purpose of bringing the theoretical discussion closer to the perception of some respondents regarding the impacts of the reform on the profession in the field of tax accounting. The results indicate that the Tax Reform has the potential to simplify consumption taxation and increase the efficiency of the system in the long term, through the standardization of rules, the adoption of a value-added tax logic, and the reduction of cumulative taxation. However, it was found that the transition period until 2033 may temporarily increase the complexity of accounting routines.Bachelor Thesis Estudo de caso da relação entre demanda processual e produtividade na contadoria judicial do TJRN(Universidade Federal do Rio Grande do Norte, 2026-06-26) Cruz, Duan Brito; Gonçalves, Augusto César Silva; http://lattes.cnpq.br/9957839329030144This study aimed to analyze the relationship between the productivity of the Judicial Accounting Office (COJUD) of the Court of Justice of the State of Rio Grande do Norte (TJRN), in the preparation of judicial calculations, and the evolution of its case backlog from 2021 to 2025. This is a descriptive case study based on the analysis of secondary institutional data obtained from the unit. Productivity was measured by the monthly number of completed cases and analyzed in relation to the evolution of the case backlog. The results showed a significant increase in demand throughout the analyzed period, with the average number of incoming cases rising from 321 per month in 2021 to 861 in 2025. Productivity also increased, reaching its highest level in 2024, with an average of 1,021 completed cases per month, followed by a decrease to 799 cases per month in 2025. The statistical analysis initially indicated a weak negative correlation (r = -0.331; R² = 10.96%), which became a moderate negative correlation (r ≈ -0.60; R² = 36.07%) after excluding an outlier identified during a period that coincided with the transition between information systems. It is concluded that COJUD's productivity is related to the evolution of its case backlog, although the backlog is also influenced by increasing demand and institutional factors affecting the unit's operational capacity.Bachelor Thesis Reação do mercado às privatizações no retorno das ações de estatais brasileiras: evidências empíricas dos casos Eletrobras, Copel e Sabesp (2022-2024)(Universidade Federal do Rio Grande do Norte, 2026-06-30) Brito, Mateus Lucas Bezerra da Silva; Freitas Neto, Raimundo Marciano de; http://lattes.cnpq.br/8096228816976057; Assunção, Amanda Borges de Albuquerque; http://lattes.cnpq.br/1343404379843746; Silva, Felipe Oliveira Lins e; http://lattes.cnpq.br/1355889345951994O presente trabalho tem como objetivo analisar o impacto das privatizações sobre o retorno das ações de ex-estatais brasileiras, com foco nos casos da Eletrobras, Copel e Sabesp. Para tanto, foi empregada a metodologia de estudo de eventos, com o intuito de identificar a existência de retornos anormais associados aos anúncios de marcos relevantes do processo de privatização. Os retornos anormais foram estimados a partir do Modelo de Mercado apresentado por MacKinlay (1997), sendo posteriormente acumulados em janelas de eventos específicos para análise do comportamento dos preços das ações antes, durante e após os eventos. Adicionalmente, foram realizadas estatísticas descritivas dos retornos observados, dos retornos de mercado e dos retornos anormais, permitindo avaliar medidas de tendência central, dispersão e comportamento das distribuições ao longo das janelas de evento. Os resultados evidenciam que os eventos relacionados aos processos de privatização foram, em geral, recebidos de forma favorável pelo mercado, refletidos na predominância de retornos anormais e retornos anormais acumulados positivos. Observou-se, entretanto, que a intensidade da reação variou entre as empresas e entre os diferentes eventos analisados, sendo mais expressiva nos momentos associados à redução das incertezas e à efetivação das privatizações.Bachelor Thesis Pró-gestão RPPS e risco de crédito uma análise dos regimes expostos ao Banco Master(Universidade Federal do Rio Grande do Norte, 2026-07-01) Lima, Cesar Dionizio Soares de; Segantini, Giovanna Tonetto; http://lattes.cnpq.br/4900433953924335; Melo, Clayton Levy Lima de; https://orcid.org/0000-0003-4397-115X; http://lattes.cnpq.br/3592016274832763; Borges, Gilmara Mendes da Costa; http://lattes.cnpq.br/3746438098529763This study examines the extent to which the controls provided by Pró-Gestão RPPS may contribute to mitigating or identifying credit risk, using Brazilian public pension regimes with financial exposure to Banco Master as reference. It distinguishes RPPS from closed private pension entities, since PREVIC stated that the latter had no investments in the institution. The study covers the period from November 2025 to June 2026 and intentionally considers the 19 RPPS publicly identified as holders of securities issued by Banco Master. The research draws on documents issued by the Central Bank of Brazil, the Ministry of Social Security and PREVIC, including CMN Resolutions No. 4,963/2021 and No. 5,272/2025, the Pró-Gestão RPPS Manual, public certification information and journalistic reports based on official data. The data were organized by amount invested, certification status and level, and the controls required by the program. To relate these controls to credit risk, the study applies an analyticalmatrix that classifies them as direct, indirect or contextual according to their connection with issuer assessment, investment decisions, portfolio monitoring and governance. The findings indicate that certification alone does not allow an assumption of lower exposure, since certified regimes accounted for a relevant share of the disclosed amounts. The study concludes that Pró-Gestão can contribute more effectively when its controls are incorporated into the analysis, monitoring and documentation of investment decisions.Bachelor Thesis Rentabilidade a partir da mensuração de custos por TDABC: uma abordagem prática em um escritório de contabilidade em Natal-RN(Universidade Federal do Rio Grande do Norte, 2026-07-01) Bezerra Júnior, Jailton da Câmara; Carvalho, Daniele da Rocha; http://lattes.cnpq.br/9834051845715231; Oliveira, Ridalvo Medeiros Alves de; https://orcid.org/0000-0002-3172-818X; http://lattes.cnpq.br/9409734015813484; Bezerra, Diogo de Menezes Cortes; https://orcid.org/0000-0002-8719-106X; http://lattes.cnpq.br/3304027227127642This study addresses cost measurements using Time-Driven Activity-Based Costing (TDABC) at an accounting firm located in the Greater Natal (RN) region. The research stems from the need for greater precision in determining the costs of accounting services, particularly in an environment characterized by a predominance of indirect costs and pricing criteria that are often subjective or market driven. The general objective was to identify the profitability of clients at an accounting firm—referred to as Company X—using the time-driven costing method for cost allocation. Methodologically, a case study was conducted using both qualitative and quantitative approaches; this involved characterizing the company and the clients analyzed, mapping activities, measuring service execution times, calculating employees' practical capacity, surveying indirect costs, and determining monthly costs and results for each client. The results demonstrated that TDABC was well-suited to the organization's operational reality, as it allowed for the determination of cost per unit of time and the individualized measurement of resource consumption per client. The calculated capacity cost rate was R$ 0.5012 per minute, enabling the allocation of indirect costs based on the time spent on activities. It was found that five of the six companies analyzed showed a positive profit margin. The study concludes that TDABC contributes to cost management in accounting firms by providing relevant information for profitability analysis, fee reviews, and decision-making.Bachelor Thesis Motivação para responder a instrumentos de avaliação: evidências entre estudantes do Curso de Ciências Contábeis da UFRN(Universidade Federal do Rio Grande do Norte, 2026-07-02) Pontes, Lois Lanne Ferreira de; Carvalho, Daniele da Rocha; http://lattes.cnpq.br/9834051845715231; Oliveira, Ridalvo Medeiros Alves de; https://orcid.org/0000-0002-3172-818X; http://lattes.cnpq.br/9409734015813484; Rêgo, Thaiseany de Freitas; https://orcid.org/0000-0001-6469-2593; http://lattes.cnpq.br/0964977646712026The increasing need for information to support decision-making has expanded the use of instruments capable of assessing organizational performance beyond financial measures. In this context, controllership plays a strategic role by supporting management through the generation of managerial information, including non-financial performance indicators such as customer satisfaction surveys and institutional assessments. Against this backdrop, this study aimed to identify the motivation of accounting students at the Federal University of Rio Grande do Norte (UFRN) to respond to non-financial performance assessment instruments, specifically customer satisfaction surveys and UFRN’s institutional assessment. To achieve this objective, a quantitative, descriptive survey was conducted using a structured questionnaire administered to undergraduate accounting students. The data were analyzed using descriptive statistics, considering participants' perceptions of assessment instruments in both business and institutional contexts. The results indicate that respondents' motivation to participate is primarily associated with the perception that these instruments provide opportunities to express opinions and contribute to improvements. Conversely, factors such as the limited perception of feedback on the information provided, the low visibility of how results are used, the mandatory nature of institutional assessment, and concerns about anonymity negatively affect respondents' engagement. It is concluded that customer satisfaction surveys and institutional assessments can contribute to the management process when associated with mechanisms that strengthen the feedback cycle, increase respondents' engagement, and promote the use of information to support decision-making.Bachelor Thesis Gestão de processos para escritórios de contabilidade: uma abordagem prática num escritório em Natal/RN(Universidade Federal do Rio Grande do Norte, 2026-07-01) Siqueira, Breno Burkhardt de Lima; Carvalho, Daniele da Rocha; http://lattes.cnpq.br/9834051845715231; Oliveira, Ridalvo Medeiros Alves de; https://orcid.org/0000-0002-3172-818X; http://lattes.cnpq.br/9409734015813484; Bezerra, Diogo de Menezes Cortes; https://orcid.org/0000-0002-8719-106X; http://lattes.cnpq.br/3304027227127642This study aimed to model the process flow to improve internal controls and information quality in a medium-sized accounting firm. The study is based on the importance of Controllership as a management support tool, responsible for integrating information, strengthening internal controls, and assisting in the decision-making process. Regarding methodological procedures, the research is characterized as descriptive, a case study, and bibliographic, with a qualitative approach. Data collection was carried out through semi-structured interviews with one of the board members and employees, direct observation of activities, and analysis of the processes developed in the organization. Business Process Management (BPM) modeling was used through the Bizagi Modeler software for mapping the flows. The results showed a lack of standardization, identified bottlenecks related to the centralization of activities, deficiencies in interdepartmental communication, the absence of performance indicators, and weaknesses in internal controls, such as the lack of established deadlines for completing certain stages of the processes. As a contribution, this study proposes updated models of the main processes executed in the organization, the implementation of control points, performance indicators, and standardization mechanisms capable of strengthening management, increasing the reliability of information, and promoting greater operational efficiency. It concludes that the adoption of process management integrated with Controllership practices represents an important tool for improving accounting firms, contributing to increased operational efficiency, error reduction, and support in decision-making.Bachelor Thesis Tributação na economia digital: análise comparativa entre pessoa física e pessoa jurídica para criadores de conteúdo monetizados no YouTube no ano de 2025(Universidade Federal do Rio Grande do Norte, 2026-07-01) Freitas, Lucas Vinícius Silva de; Souza, Renata Alexia de Brito; http://lattes.cnpq.br/6963809539825670; Salustiano, Jessica da Costa; http://lattes.cnpq.br/7842328768112191; Gonçalves, Augusto César Silva; http://lattes.cnpq.br/9957839329030144The expansion of the digital economy has changed the ways in which content is produced, distributed, and monetized, making platforms such as YouTube relevant sources of income for content creators. In this context, taxation on revenues received through Google AdSense requires greater accounting attention, especially when such amounts come from abroad. This research aims to comparatively analyze the tax burden on monetization revenues earned by YouTube content creators in 2025, considering their activity as individuals and as legal entities. Regarding the methodology, this is a descriptive study with a quantitative approach, developed through a case study and tax scenario simulations. Monthly revenue data for the 2025 calendar year were used, along with the tax legislation applicable to Individual Income Tax, Carnê-Leão, and Simples Nacional. In the individual scenario, the calculation considered Personal Income Tax through Carnê-Leão, without including social security contributions as an individual taxpayer. In the legal entity scenario, the study adopted the assumption of classification under Annex III of Simples Nacional, conditioned on compliance with the Fator R requirement. The results showed that annual revenue totaled BRL 368,021.31. Estimated taxation as an individual reached BRL 90,352.01, equivalent to an effective tax burden of 24.55%, while, as a legal entity, the estimated tax was BRL 19,001.52, corresponding to 5.16% of annual revenue. The comparison showed tax savings of BRL 71,350.49, representing a 78.97% reduction in relation to the estimated tax as an individual. The results indicate that, for the case analyzed, formalization as a legal entity represents the most advantageous tax alternative in the simulated scenario, provided that the Fator R requirement is met.Bachelor Thesis IFRS S1 e S2 : impactos para as empresas do setor de mineradoras no Brasil: o caso da Vale S.A e da CSN Mineração S.A.(Universidade Federal do Rio Grande do Norte, 2026-07-02) Lima, Anny Karoliny Oliveira; Carvalho, Daniele da Rocha; http://lattes.cnpq.br/9834051845715231; Oliveira, Ridalvo Medeiros Alves de; http://lattes.cnpq.br/9409734015813484; Rêgo, Thaiseany de Freitas; https://orcid.org/0000-0001-6469-2593; http://lattes.cnpq.br/0964977646712026This study aimed to assess the level of compliance of Brazil's largest mining companies with the IFRS S1 and S2 and to identify the informational changes required for the mining sector to meet these standards. The research is characterized as descriptive in terms of its objective and as bibliographic, documentary, and multiple-case research regarding its procedures, adopting a qualitative approach. Data were collected from the sustainability reports and financial reports of Vale S.A. and CSN Mineração S.A. for the year 2025 and analyzed using the analytical model proposed by Santos (2024). The findings indicate that both companies demonstrated a high level of compliance with the IFRS standards, largely due to their existing sustainability reports prepared in accordance with the GRI Standards, complemented by the SASB standards for the Metals and Mining industry and the WEF metrics. However, the companies exhibited different levels of performance. Vale achieved a higher degree of compliance, fully meeting the Governance, Strategy, and Risk Management categories, with remaining gaps concentrated in Metrics and Targets. Although CSN Mineração also fully complied with the Governance category, it presented additional gaps in the Strategy and Risk Management categories. The main gaps identified in both companies converge into three priority areas: the formal adoption of an Internal Carbon Price supported by a transparent methodology; formal alignment with the European Union Taxonomy; and the disclosure of measurable progress toward achieving Net Zero emissions by 2050 through time-bound targets.Bachelor Thesis Sistema de recompensa empresarial e as contribuições na atuação profissional do estudante de Ciências Contábeis(Universidade Federal do Rio Grande do Norte, 2026-06-26) Nascimento, Heryka Ferreira do; Carvalho, Daniele da Rocha; http://lattes.cnpq.br/9834051845715231; Oliveira, Ridalvo Medeiros Alves de; https://orcid.org/0000-0002-3172-818X; http://lattes.cnpq.br/9409734015813484; Rêgo, Thaiseany de Freitas; https://orcid.org/0000-0001-6469-2593; http://lattes.cnpq.br/0964977646712026The transformations that have taken place in the organizational environment have expanded the role of accounting professionals, who now perform more strategically, contributing not only to the generation of information but also to management and decision-making processes. In this context, Controllership plays a relevant role in supporting organizational management, while reward systems are important tools used by organizations to recognize performance, encourage professional development, and contribute to employee motivation. Therefore, this study aimed to analyze the level of motivation in the organizational environment among Accounting students at the Federal University of Rio Grande do Norte (UFRN) and the influence of corporate reward systems on their professional performance. Regarding its methodology, the research was classified as descriptive in terms of objectives, survey-based in terms of procedures, and quantitative-qualitative in terms of approach. Data were collected through a questionnaire administered to UFRN Accounting students with professional experience, resulting in a sample of 151 respondents. Quantitative data were analyzed using descriptive statistics, while qualitative data were examined through content analysis. The results revealed that students have a predominantly positive perception of their professional performance, especially regarding professional development, continuous learning, and the organizational environment. The analysis, based on Herzberg’s Two-Factor Theory, demonstrated that motivational factors exerted a greater influence on respondents’ satisfaction than hygiene factors. Furthermore, non-financial rewards, such as recognition, autonomy, feedback, and professional development opportunities, showed a stronger influence on students’ motivation and satisfaction than exclusively financial rewards. It is concluded that reward systems exert a significant influence on the motivation and professional performance of Accounting students, contributing to their professional development, identification with the accounting field, and permanence in the profession.Bachelor Thesis Evidenciação do impairment nas notas explicativas das empresas do setor de restaurantes listadas na B3(Universidade Federal do Rio Grande do Norte, 2026-07-07) Rodrigues, Thales; Souza, Renata Alexia de Brito; http://lattes.cnpq.br/6963809539825670; Salustiano, Jessica da Costa; http://lattes.cnpq.br/7842328768112191; Gonçalves, Augusto César Silva; http://lattes.cnpq.br/9957839329030144This study aimed to analyze how restaurant companies listed on B3 disclosed, in their notes to the financial statements, the disclosure requirements established by CPC 01 (R1) regarding the impairment test, covering the period from 2022 to 2025, within the context of the COVID-19 pandemic and the post-pandemic period. The methodology adopted is characterized as descriptive, documentary, and qualitative research. The sample consisted of the two restaurant companies listed on B3 during the period analyzed: International Meal Company Alimentação S.A. and ZAMP S.A. A total of 10 sets of financial statements, together with their respective notes to the financial statements, were examined, comprising annual financial statements and quarterly financial information from 2022 to 2025. The analysis was based on the disclosure criteria established in Technical Pronouncement CPC 01 (R1), encompassing aspects related to the recognition, measurement, and disclosure of asset impairment losses. The results showed that the companies analyzed performed the impairment test; however, they exhibited different levels of compliance with the disclosure requirements established by the standard. International Meal Company Alimentação S.A. partially disclosed the required information, presenting limitations regarding the disclosure of cash-generating units, the events that led to the recognition of impairment losses, and the assumptions used to determine the recoverable amount of assets. In contrast, ZAMP S.A. demonstrated a higher level of compliance with CPC 01 (R1), providing more detailed information on recognized impairment losses, cash-generating units, and the assumptions applied in measuring the recoverable amount. It is concluded that, although the companies analyzed complied with the impairment test requirements, significant differences remain regarding the quality, transparency, and level of detail of the information disclosed, highlighting the need to improve accounting disclosure practices in order to strengthen the reliability of financial statements and adequately support the decision-making process of external users.Bachelor Thesis Análise do desempenho econômico-financeiro da CPFL renováveis(Universidade Federal do Rio Grande do Norte, 2026-07-01) Santos, Hosana Maria Nunes dos; Souza, Renata Alexia de Brito; http://lattes.cnpq.br/6963809539825670; Salustiano, Jessica da Costa; http://lattes.cnpq.br/7842328768112191; Gonçalves, Augusto César Silva; http://lattes.cnpq.br/9957839329030144Investment in renewable energy sources has grown significantly in recent decades, driven globally by both environmental protection goals and economic development objectives. In Brazil, monitoring the economic and financial performance of these companies is crucial, particularly in light of the COVID-19 pandemic and recent climate instability; this study is therefore justified by its aim to understand these impacts. This research analyzes the economic and financial performance of CPFL Energias Renováveis S.A. between 2019 and 2025, evaluating the effects of the COVID-19 pandemic, recovery strategies, and recent challenges. The study employs a descriptive case study methodology with a mixed-methods (quantitativedescriptive) approach, based on the analysis of liquidity, capital structure, and profitability indicators derived from annual management reports and data from the Brazilian Stock Exchange (B3). The results show that the 2019 fiscal year marked the peak of the company's debt and fixed assets, following the conclusion of its integration phase into the CPFL Group. During the pandemic years (2020–2021), the company demonstrated operational resilience, taking an aggressive approach to the early settlement of long-term loans and navigating a specific event involving the renegotiation of hydrological risk (GSF). This was followed by a deliberate reduction in the asset base in 2023 through dividend distributions to shareholders. In 2024 and 2025, generation curtailment imposed by the National Electric System Operator (ONS) and water crises acted as constraints on deleveraging efforts.