Barbosa, Mayara BezerraBezerra, Brenda Dantas2025-02-032025-02-032025-01-29BEZERRA, Brenda Dantas. Gestão do conhecimento em escritórios contábeis: uma análise com base no modelo SECI. Orientadora: Mayara Bezerra Barbosa. 2025. 57 f. Trabalho de Conclusão de Curso (Bacharelado em Ciências Contábeis) - Departamento de Ciências Exatas e Aplicadas, Centro de Ensino Superior do Seridó, Universidade Federal do Rio Grande do Norte. Caicó, RN, 2025.https://repositorio.ufrn.br/handle/123456789/62413The study assessed knowledge management practices in an accounting firm, using the SECI model (Socialization, Externalization, Combination and Internalization) as a theoretical framework. Adopting a qualitative and descriptive approach, the research included a questionnaire applied to employees and an interview with the manager. The results indicated that, although overall knowledge management practices are satisfactory, the dimensions of Organizational Communication (OCOM), HR Training (TRAI), and Organizational Memory (MEM) require greater attention, as they negatively influence the processes of Combination, Internalization, and Externalization of knowledge, respectively, in addition to impacting organizational outcomes. The study also highlighted the positive influence of technological support and an organizational culturethat fosters security and trust. As a practical contribution, the study proposes recommendations to strengthen knowledge management practices and improve organizational processes, aiming at innovation, efficiency and performancegestão do conhecimentomodelo SECIKMSP-Qescritório contábilknowledge managementSECI modelaccounting firmbachelorThesis