CERES - TCC - Ciências Contábeis

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Divulgação ESG e valor de mercado: evidências do setor elétrico brasileiro (2018-2023)
(Universidade Federal do Rio Grande do Norte, 2026-07-09) Alves, Fábson Jordão de Souza; Gorgônio, Eduardo Costa; https://orcid.org/0009-0009-7964-4987; http://lattes.cnpq.br/6933609077524740; http://lattes.cnpq.br/0614881993768705; Queiroz, Maria Luziana Nunes de; http://lattes.cnpq.br/9737885597800109; Sousa, Ianca da Silva; http://lattes.cnpq.br/5286824579736640
This study examines the relationship between Environmental, Social and Governance (ESG) disclosure and the market value of Brazilian electric utility companies listed on the B3 stock exchange from 2018 to 2023. It is a descriptive study, with a quantitative approach and documentary procedures based on secondary data obtained from financial statements and publicly available corporate information. The sample comprises 12 companies, totaling 71 valid observations. The dependent variable was the natural logarithm of market value, while the main explanatory variable was ESG disclosure, measured through an annual binary variable that assumed a value of 1 (one) when the company published an ESG or sustainability report or document during the year and 0 (zero) otherwise. The model included control variables for profitability (ROA), leverage, and firm size, measured by the natural logarithm of total assets. Multiple linear regression analysis was employed to examine the association between the variables. The results indicated that the ESG variable was not statistically significant in the estimated model, whereas firm size exhibited a positive and statistically significant association with market value. It is concluded that, within the scope of the analyzed sample, market value was more closely associated with firm size than with the mere existence of ESG disclosure. These findings should be interpreted in light of the limitations related to ESG measurement, the low variability of the ESG variable, and the sector-specific nature of the sample.
O uso do seguro de responsabilidade civil nas empresas contábeis: uma abordagem sobre prevenção de riscos profissionais
(Universidade Federal do Rio Grande do Norte, 2026-03-13) Medeiros, Maria Paula Dantas; SCHWARZ, Lucas Allan Diniz; LOPES, Sócrates Dantas; SILVA, Clara Monise
This study aims to analyze the use of professional liability insurance as a risk management and mitigation tool in accounting firms in Caicó/RN, Brazil. The research was exploratory in nature, focusing on identifying knowledge, frequency of contracting, and reasons for using professional liability insurance. The sample comprises 15 accounting firms located in Caicó/RN. The data shows that only 6.7% of the surveyed firms have this insurance, indicating low adoption and a gap in knowledge about its benefits and scope. Although participants recognize the relevance of insurance for professional security and image, it was concluded that underutilization reflects a lack of information and a limited perception of the risks inherent in the accounting profession. Thus, the research reinforces the need to raise awareness among professionals about the importance of risk prevention and asset protection. Therefore, this work contributes to sensitizing accountants about proactive risk management and safeguarding their professional assets.
Os impactos dos ajustes discricionários na persistência do ebitda e ebitda ajustado: um estudo nas companhias do índice IBrX-100
(Universidade Federal do Rio Grande do Norte, 2025-12-15) Geislayne Geysla Fidelis Ramalho; Antonio Martins do Nascimento Neto; http://lattes.cnpq.br/5562598330526647; 0009-0004-1616-4875; https://lattes.cnpq.br/9525953753923027; Edivaldo do Nascimento Duda; Lucas Allan Diniz Schwarz; http://lattes.cnpq.br/3885581386647590
This study analyzed the impacts of discretionary adjustments made to EBITDA and Adjusted EBITDA on the persistence of these indicators, using the model proposed by Dechow et al. (2010), adapted to include a loss variable and its interaction with the three metrics analyzed: Standardized EBITDA, Reported EBITDA, and Adjusted EBITDA. The results show that discretionary adjustments tend to reduce the persistence and predictive ability of the reported and adjusted metrics relative to standardized EBITDA. Additionally, firms reporting losses exhibit lower persistence of GAAP earnings, standardized EBITDA, and reported EBITDA, while adjusted EBITDA does not show a significant reduction. Furthermore, considering firm size and market-to-book, smaller firms with lower market-to-book ratios display higher persistence in the reported and adjusted versions. Overall, the findings contradict the study’s hypotheses.
Integração dos métodos de custeio TDABC, por absorção e variável como suporte à tomada de decisão em pequenas oficinas de costura
(Universidade Federal do Rio Grande do Norte, 2025-12-05) Costa, Sebastião Douglas Dantas; LOPES, Sócrates Dantas
This study analyzed production cost management in a contract manufacturing company in the textile sector through the integration of the TDABC, absorption costing, and variable costing methods. The research adopted a qualitative approach, based on a case study conducted in a small company located in the Seridó Potiguar region, characterized by make-to-order production and a predominance of fixed labor costs. Data referring to September 2025 were collected from internal documents, accounting records, production reports, tax documents, the income statement, and direct observations. The application of the three costing methods revealed that each approach provides distinct perspectives on productive performance. Absorption costing, although essential for tax and statutory purposes, showed limitations for managerial decision-making, as it did not accurately reflect daily activity fluctuations or short-term cost behavior. In contrast, the TDABC and variable costing methods demonstrated greater adherence to operational dynamics, allowing a clearer understanding of resource consumption, process efficiency, and margin generation. For this reason, the detailed determination of costs, contribution margin, and break-even point was carried out through the integration of TDABC and variable costing, a combination that proved more sensitive to the characteristics of the production process, particularly by considering standard time and available capacity as central elements. Thus, while absorption costing fulfills an indispensable role in meeting regulatory requirements, the integrated TDABC and variable costing approach provides more consistent information to support managerial decision-making in the studied context.
Análise do uso de sistemas de custeio em uma indústria de confecção têxtil do Seridó Potiguar
(Universidade Federal do Rio Grande do Norte, 2025-12-15) MEDEIROS, Maria da Gloria de Assis; LOPES, Sócrates Dantas; LIMA, Ana Lúcia Candeia de; FREITAS, Susane de Queiroz Vale; PIRES, Amanda Vitória de Almeida
This study aimed to analyze the use of costing systems in a textile manufacturing industry located in the Seridó Potiguar region. The research is characterized as exploratory, descriptive, and qualitative, carried out through semi-structured interviews and on-site observations. The interviews were conducted with managers from different sectors of the company, aiming to identify practices, routines, and perceptions regarding the measurement, control, and use of cost information. The results show that the company has a structured costing system, mainly based on absorption costing, operationalized using spreadsheets and a recently implemented computerized system. It was observed that the use of cost information has gradually evolved over the years, keeping pace with the company's growth, and that the information generated by the costing systems is used for decisions related to production volume, inventory control, workforce sizing, loss management, and pricing, demonstrating alignment with the principles of management accounting and the literature on costing systems. The results of this study contribute to broadening the understanding of the use of costing systems in the textile industry, a segment that has been little explored in the literature. For future research, it is suggested that the investigation be expanded to other companies in the sector.
Prestações de contas eleitorais: uma análise das reprovações e aprovações com ressalva de eleições municipais do seridó ocidental
(Universidade Federal do Rio Grande do Norte, 2025-12-15) Galvão, Bianca de Medeiros; Lopes, Sócrates Dantas; Lima, Ana Lúcia Candeia de; Freitas, Suasane de Queiroz Vale; Silva, Clara Monise
The study analyzed the main reasons leading to the approval with reservations or rejection of the electoral accountability reports of mayoral candidates in Western Seridó, considering the 2020 and 2024 elections. The research, descriptive, qualitative, and documental in nature, used reports from the Divulga Cand system and applied a checklist based on TSE Resolution No. 23.607/2019. The results showed no rejected accounts, but a predominance of approvals with reservations, especially in 2024. The most frequent irregularities involved improper sources or use of funds, non-compliance with fundraising and spending limits, inadequate forms of payment, and delays in submitting financial reports. Improvement was observed in some municipalities that had reservations in 2020, while others, initially approved, showed a decline in 2024. It is concluded that the inconsistencies are mostly formal and operational, indicating the need for greater training and the adoption of more rigorous accounting practices. The study reinforces the relevance of electoral accounting for transparency and the integrity of the democratic process.
Gerenciamento de impressão por meio da divulgação de informações de governaça corporativa
(Universidade Federal do Rio Grande do Norte, 2025-12-15) Santos, Anny Beatriz Ramalho dos; Lopes, Sócrates Dantas; Lima, Ana Lucia Candeia de; Freitas, Susane de Queiroz Vale; Melo, Tomaz da Silva
This study aimed to identify the Impression Management strategies used by Brazilian companies that are part of the ISE B3 portfolio in the disclosure of corporate governance information. It is a descriptive, documentary research with a qualitative approach, based on the analysis of corporate reports from six companies in the cyclical consumption sector, through thematic coding applied to textual, visual, and graphic content. The results indicate that all analyzed companies employ, to varying degrees, narrative and visual strategies aimed at building a positive organizational image, with emphasis on the use of an optimistic tone, selective temporal comparisons, focus on favorable indicators, and symbolic resources. It was also observed that integrated and sustainability reports demonstrate greater narrative flexibility, making them more susceptible to Impression Management practices. It is concluded that, although corporate governance acts as a moderating mechanism, it does not eliminate the possibility of the strategic use of communication in building corporate reputation.
Panorama das pesquisas sobre métodos de custeio aplicados em hospitais: um estudo bibliométrico das publicações brasileiras.
(Universidade Federal do Rio Grande do Norte, 2025-12-19) Araujo, Kercia Lins de Medeiros; Lopes, Socrates Dantas; Freitas, Susane de Queiroz Vale; Silva, Clara Monise
In the Brazilian hospital setting, there are various services provided to the population, and these services generate costs. According to the literature, cost accounting systems are essential for promoting efficient cost management in hospitals; however, further studies are still needed. Therefore, this work presents an overview of research on cost accounting methods applied in Brazilian hospitals, aiming to analyze scientific publications on cost accounting systems in Brazilian hospitals over the last twenty years. The research used the Google Scholar database, employing the keywords "hospital costs" and "cost accounting methods" to search for articles published in national journals and at the Brazilian Cost Accounting Congress. The research identified 133 articles published between 2005 and November 2025, showing a decreasing trend in the number of studies on cost accounting methods in hospitals and a slight expansion in the approaches discussed. Among the most used approaches are those related to cost management and healthcare management, while the least used are those related to cost planning. Although research on costing methods in hospitals has grown since 2010, it is possible to observe that the studies conducted so far are not sufficient to provide a reliable conclusion about hospital costs and costing systems in their various forms and approaches. One of the reasons for this lack of new approaches is due to the complexity of hospital costs and how to apply costing systems to them.
Alavancagem operacional e risco operacional em uma pequena empresa do setor faccionista têxtil
(Universidade Federal do Rio Grande do Norte, 2025-12-19) Nogueira, Andreza Assusena Lopes; Lopes, Sócrates Dantas; Freitas, Susane de Queiroz Vale; Silva, Clara Monise
This study aimed to analyze the relationship between cost structure and the degree of operating leverage in a small textile manufacturing company located in São José do Seridó/RN, evaluating its impacts on operational risk and the financial sustainability of the business. This is a qualitative, descriptive, and case study, with data collected from the company's accounting documents for the year 2024. Using variable and absorption costing methods, fixed and variable costs were identified, allowing the calculation of management indicators such as contribution margin, break-even point, and degree of operating leverage (DOL). The results revealed that the company operates with a rigid fixed cost structure (R$283,755.93/quarter), which generates a high DOL—reaching values of 17 and 18 in deficit quarters. This condition makes profit extremely sensitive to variations in revenue, highlighting high operational risk, especially given the volatility of sales prices. It is concluded that, although high leverage can boost profits in favorable scenarios, it exacerbates losses during downturns, requiring revenue stabilization strategies and greater formalization of budget planning.
Fluxos Logísticos, Sistemas Integrados e Controle de Perdas: a Contribuição dos Centros de Distribuição para Redes Varejistas
(Universidade Federal do Rio Grande do Norte, 2025-06-13) Cirne, Waldery Queiroz Xavier; SÓCRATES, Dantas Lopes; FREITAS, Susane de Queiroz Vale; LIMA, Ana Lúcia Candeia de
This study aims to map the internal flows of a distribution center (DC) of a supermarket chain, its management, and the implementation of control mechanisms in its distribution centers in relation to the associated stores. It examines control profiles in the storage of received goods, as well as internal and external logistics in managing and eliminating risks such as losses and damages. The research seeks to highlight which tools and control practices these distribution centers use from the perspective of gaining competitive advantages, such as: better commercial conditions (pricing, payment terms, and planning), improvement of storage operations, the ability to gather market information that anticipates external risks, improved cash flow, reduction of losses, theft, and damages, and also tax burden optimization through the maintenance and use of these distribution centers. Based on a qualitative exploratory study, including a literature review, in loco visits to distribution centers of other retail chains, as well as to associativist stores, it is possible to understand the extent of competitive gains and logistical benefits that a distribution center offers its associates. Furthermore, it allows for a reduction in the storage of goods without the risk of stockouts resulting from this, directly contributing to risk reduction for all parties involved. Keywords:
Entre a razão e a intuição: heurísticas comportamentais nas decisões com apostas esportivas
(Universidade Federal do Rio Grande do Norte, 2025-11-04) Dantas, Daianny Grasielly de Assis; NASCIMENTO NETO, Antonio Martins do; 0009000682465929; http://lattes.cnpq.br/6761310981723840
Gestão de custos aplicada a uma indústria têxtil paraibana
(Universidade Federal do Rio Grande do Norte, 2025-12-10) Rocha, Ana Lívia Dutra; LOPES, Sócrates Dantas; FREITAS, Susane de Queiroz Vale; FONTES JÚNIOR, Deylane Freitas
This research aims to analyze the use of traditional costing methods as a tool to support mana-gerial decision-making in a small textile industry located in the interior of Paraíba. The rese-arch seeks to demonstrate how information from absorption costing and variable costing can contribute to strategic management, allowing for a greater understanding of costs and identi-fication of the most appropriate method to support the decision-making process. To achieve this purpose, a case study was conducted with real data referring to the month of June 2025, collected through internal company documents, involving information on direct materials, la-bor, indirect manufacturing costs, expenses, and revenues. The results show that, although absorption costing is mandatory for tax purposes and used by the company for pricing, it pre-sents managerial limitations due to the need for allocations that can distort the results. On the other hand, variable costing has proven more effective for management purposes, as it only considers variable costs in the calculation of product costs, providing more objective informa-tion and allowing the application of indicators such as contribution margin, break-even point, and safety margin. It is concluded that cost management is essential for the sustainability and competitiveness of the textile industry.
Impacto nas rotinas de um escritório de contabilidade na execução de processos do setor pessoal face a era digital
(Universidade Federal do Rio Grande do Norte, 2026-01-26) Silva, Bruna Camila Fonsêca da; Lopes, Sócrates Dantas; Freitas, Susane de Queiroz Vale; Gorgônio, Eduardo Costa
A prominent issue in the accounting profession is the computerization of accounting, where processes have become automated and utilize systems that perform procedures online, using websites and electronic signatures via digital certificates. In this context, an existing problem concerns the adaptation of accounting professionals to technological changes and their impact on work routines, which aim primarily to improve the quality and integrity of accounting information. However, adaptation to digital accounting varies widely among professionals and accounting organizations. The general objective of this work is to describe the main impacts of these changes on the execution processes of tasks related to the personnel sector, whose dynamics have been altered due to technological and informational factors, especially the implementation of SPED (Brazilian Public Digital Bookkeeping System). This study aims to understand how technological innovations are transforming accounting practices, optimizing processes, providing valuable insights through data analysis, and influencing the skills and competencies required for accounting professionals in the current scenario. The research method chosen was a case study, employing data triangulation through interviews, direct observation, and document analysis, using technical procedure manuals and official websites as research sources. The results indicated that the automation of Human Resources processes, driven by the implementation of e-Social, DCTFWeb, and FGTS Digital, resulted in significant improvements in operational efficiency and information reliability. Furthermore, it intensified the need for continuous technological training and alignment between accounting and clients, especially to ensure proper compliance with deadlines and the correct use of systems.
A adoção do BPO financeiro em microempresas: Uma análise sob a luz da teoria comportamental
(Universidade Federal do Rio Grande do Norte, 2025-12-19) Dantas, Débora Kassandra Fernandes; Gorgônio, Eduardo Costa; http://lattes.cnpq.br/6933609077524740; 0009-0006-1534-8773; Gorgônio, Eduardo Costa; http://lattes.cnpq.br/6933609077524740; Lopes, Sócrates Dantas; http://lattes.cnpq.br/4511304133144907; Nascimento Neto, Antonio Martins do; http://lattes.cnpq.br/5562598330526647
This study aims to analyze the factors that influence the adoption of Business Process Outsourcing (BPO) in financial management by microenterprises in the municipality of Caicó, Rio Grande do Norte, as well as to identify the perceived impacts on financial management after the implementation of this service, based on the Behavioral Theory of Organizations. The research is characterized as qualitative in nature, with a descriptive approach, and adopts semi-structured interviews as the methodological strategy, conducted with five microentrepreneurs who use financial BPO services in their businesses. Data collection sought to understand the motivations, perceptions, and experiences of the respondents regarding the outsourcing of financial activities. The data were analyzed through systematic procedures of categorization and interpretation of the interviewees’ statements, allowing the identification of patterns, recurrences, and meanings related to the studied phenomenon. The results indicate that, prior to the adoption of financial BPO, microenterprises exhibited significant weaknesses in financial management, characterized by informal controls, lack of planning, and difficulties in decision-making processes. The adoption of BPO services was mainly motivated by the need for greater financial organization, reduction of operational costs, and access to specialized technical support. After implementation, improvements were observed in financial control, increased confidence in managerial decision-making, and a process of management professionalization, contributing to the strengthening of business management
Pressões institucionais e a adoção de ferramentas de gestão por estudantes de medicina
(Universidade Federal do Rio Grande do Norte, 2025-12-15) Varela, Marcelo da Silva.; Gorgônio, Eduardo Costa; https://orcid.org/0009-0009-7964-4987; http://lattes.cnpq.br/6933609077524740; https://orcid.org/0009-0005-0389-7436; http://lattes.cnpq.br/6563626331918751; Lopes, Sócrates Dantas; https://orcid.org/0000-0001-9468-1238; http://lattes.cnpq.br/4511304133144907; Freitas, Susane de Queiroz Vale; https://orcid.org/0000-0002-9250-8666; http://lattes.cnpq.br/2020009565331510
This study aims to investigate how institutional pressures influence medical students in adopting management tools for their future professional practice. This study uses a qualitative, descriptive, and exploratory approach, integrating two theories: Institutional Theory and Planned Behavior Theory. Data were collected through semi-structured interviews with four students from the Multicampus School of Medical Sciences (EMCM) in the city of Caicó/RN. The results reveal a lack of managerial training in medical students' undergraduate programs, impacting not only their potential decisions as future professionals but also their administrative effectiveness as managers of their own businesses. Furthermore, this study indicates that half of the students recognize the importance of management activities but show no interest in pursuing them due to a lack of preparation during their undergraduate studies. Therefore, these findings provide empirical evidence for EMCM to reassess the Course Pedagogical Project (PPC) to address this deficiency in the training of medical professionals.
A utilização da contabilidade gerencial em facções de peças de vestuário da cidade de Caicó-RN
(Universidade Federal do Rio Grande do Norte, 2025-12-04) Silva, Caio César de Medeiros; Penha, Roberto Silva da; Freitas, Susane de Queiroz Vale; Gorgonio, Eduardo Costa
This study aims to analyze the challenges faced by individual microentrepreneurs in the clothing manufacturing sector in Caicó/RN regarding the use of managerial accounting in their business operations. A quantitative approach was adopted through the application of structured questionnaires. The results indicate that most entrepreneurs do not have ongoing accounting support, lack knowledge of basic management tools such as break-even analysis and contribution margin, and rely on informal methods for financial control. Nevertheless, the participants expressed interest in adopting technological solutions tailored to their context. Based on these findings, a simple management system developed in Python was proposed, aiming to centralize business information and support decision-making. It is concluded that managerial accounting, when made accessible, can play a key role in the professionalization and sustainable growth of small enterprises.
Educação financeira: gestão dos recursos financeiros pelos alunos do Ensino Médio do Programa Pé-de-Meia.
(Universidade Federal do Rio Grande do Norte, 2025-12-23) Medeiros, Amanda Drielle de; Barbosa, Mayara Bezerra; Schwarz, Lucas Allan Diniz; Silva, Clara Monise
This study aimed to verify the management of financial resources by high school students in the Pé-de-Meia Program. The research was conducted through a questionnaire administered to a sample of 84 students in person. The results indicate that most students have basic knowledge of financial education; however, they face difficulties in putting essential habits into practice, such as recording expenses and planning expenditures. It was observed that third-year students tend to demonstrate greater financial autonomy, while first- and second-year students still show difficulties in organizing and planning their spending. Regarding the use of the benefit, personal expenses and savings predominate, varying according to the maturity level and needs of each grade. The study contributes to the understanding of how the Pé-de-Meia Program is experienced by young people and reinforces the importance of continuous school-based actions that support the development of financial autonomy and responsibility.
Análise econômico-financeira das demonstrações contábeis do Santos Futebol Clube
(Universidade Federal do Rio Grande do Norte, 2025-12-04) Nascimento, Henrique Arruda do; Penha, Roberto Silva; Freitas, Susane de Queiroz Vale; Gorgonio, Eduardo Costa
In Brazil, football plays a fundamental role in both society and the economy, stading out as one of the most influential sports in the world and for its large-scale financial transactions. Professional football clubs have their performance determined both on and off the field. With the publication of Law No. 10,672, of May 15, 2003, football clubs became obliged to prepare and publish their financial statements in the form defined in Law No. 6,404/76. Given this scenario, this study aims to verify the impact of relegation in 2023 on the economic and financial situation of Santos Futebol Clube, applying liquidity, debt, and profitability indicators to the financial statements, as well as vertical and horizontal analyses. This study is classified as descriptive, elaborated through documentary and bibliographic research, with a quantitative approach. The results indicated the existence of a relationship between sporting performance and economic performance, showing that relegation negatively affected revenue collection, the result of the exercise, and the economic indicators of profitability.
A utilização da Inteligência Artificial como ferramenta de apoio na percepção dos profissionais de departamento pessoal de escritórios em Caicó-RN
(Universidade Federal do Rio Grande do Norte, 2025-12-10) Oliveira, Francisca Vanessa Dantas de; Barbosa, Mayara Bezerra; Barbosa, Mayara Bezerra; Schwarz, Lucas Allan Diniz; Silva, Clara Monise
In a context in which artificial intelligence has been inserted disruptively into accounting routines, the objective of this study was to verify the perception of Personnel Department analysts from accounting offices in the city of Caicó/RN regarding the use of artificial intelligence to support their activitiesThe methodology used was descriptive, with a qualitative approach, involving a survey with 35 professionals from 23 accounting offices in Caicó/RN. The results indicate that artificial intelligence is already present in the Personnel Department, although there are still barriers to be overcome. This tool is part of professionals’ daily activities, mainly assisting in decision-making, text creation and revision, and conducting research, which demonstrates that its use optimizes processes and reduces errors and rework. The study also reveals challenges in its implementation, especially related to lack of technical knowledge and concerns about data security. In addition, evidence shows that the most used tools are ChatGPT and Google AI/Gemini AI.This research contributes to helping professionals better understand how artificial intelligence is being used within the Personnel Department.
Aviação em três atos: evolução dos indicadores das companhias aéreas entre 2018- 2024
(Universidade Federal do Rio Grande do Norte, 2025-11-19) Silva, Marcelly Lydyanne Alves da; Schwarz, Lucas Allan Diniz
This study aims to analyze the behavior of financial indicators of the airline companies Azul S.A. and Gol S.A. during the pre-pandemic (2018–2019), pandemic (2020–2022), and post- pandemic (2023–2024) periods. For this purpose, data from the financial statements available on B3 were used, adopting a qualitative approach of a descriptive and documentary nature. Liquidity, indebtedness, operating margin, asset turnover, and Return on Assets (ROA) indicators were calculated and analyzed, and, unlike previous studies, this research also incorporates the evolution of the cost of debt capital, allowing for a broader assessment of the financial burden of indebtedness on company performance across different economic scenarios. The results indicated that both companies already exhibited financial fragility in the pre-pandemic period, with liquidity ratios below 1.00 and a strong dependence on third-party capital. During the pandemic, this situation worsened, reflected in reduced operational efficiency and significant losses. ROA remained negative throughout the analyzed periods, evidencing an inability to generate returns on assets. Although there were occasional signs of recovery in the post-pandemic period, the companies continued to display high financial leverage and low cash-generating capacity. This study contributes to understanding the effects of the health crisis on the Brazilian airline sector and highlights the importance of monitoring economic and financial indicators in unstable environments.

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