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  <title>DSpace Coleção:</title>
  <link rel="alternate" href="https://repositorio.uema.br/jspui/handle/123456789/2300" />
  <subtitle />
  <id>https://repositorio.uema.br/jspui/handle/123456789/2300</id>
  <updated>2026-04-11T19:05:05Z</updated>
  <dc:date>2026-04-11T19:05:05Z</dc:date>
  <entry>
    <title>Contabilidade digital: uma análise da aceitação da contabillidade digital sobre a percepção dos escritórios de contabildiade de Timon/MA</title>
    <link rel="alternate" href="https://repositorio.uema.br/jspui/handle/123456789/2913" />
    <author>
      <name />
    </author>
    <id>https://repositorio.uema.br/jspui/handle/123456789/2913</id>
    <updated>2024-07-23T20:43:20Z</updated>
    <published>2022-07-07T00:00:00Z</published>
    <summary type="text">Título: Contabilidade digital: uma análise da aceitação da contabillidade digital sobre a percepção dos escritórios de contabildiade de Timon/MA
Abstact: With the emergence of digital accounting and major technological advances,&#xD;
accounting has undergone major changes over the years in its methods of&#xD;
performance and demonstrations, in order to provide improvement in services and&#xD;
productivity in accounting offices through automation and use of software. The&#xD;
present study is an analysis of the acceptance of digital accounting on the perception&#xD;
of accounting offices in Timon/MA, with the objective of highlighting the impacts of&#xD;
digital accounting on the way accounting offices operate; Show the level of&#xD;
acceptance and the main difficulties faced for the implementation of digital&#xD;
accounting by accounting offices. In this sense, an exploratory research method was&#xD;
used in its methodology, with an applied research nature, a case study design and a&#xD;
quantitative approach with data collection that took place through a questionnaire&#xD;
and interviews with people who work in accounting offices. Data collection was&#xD;
carried out through a questionnaire applied to professionals registered with the&#xD;
Regional Accounting Council of Maranhão (CRC/MA). In this way, it was verified&#xD;
through its results that digital accounting is essential for the good performance of the&#xD;
accounting service today.</summary>
    <dc:date>2022-07-07T00:00:00Z</dc:date>
  </entry>
  <entry>
    <title>O uso da contabilidade digital: uma análise nos escritórios contábeis de pequeno e médio porte em Teresina</title>
    <link rel="alternate" href="https://repositorio.uema.br/jspui/handle/123456789/2904" />
    <author>
      <name />
    </author>
    <id>https://repositorio.uema.br/jspui/handle/123456789/2904</id>
    <updated>2024-07-22T21:58:39Z</updated>
    <published>2022-07-07T00:00:00Z</published>
    <summary type="text">Título: O uso da contabilidade digital: uma análise nos escritórios contábeis de pequeno e médio porte em Teresina
Abstact: This research aimed to know the perception of respondents from accounting&#xD;
offices in Teresina-PI about the growth in the use of digital accounting. With the help of a&#xD;
questionnaire, containing 24 questions in multiple choice format and two subjective questions,&#xD;
making it possible to identify the impact of adoption, use and the advantages and possible&#xD;
disadvantages of the transformation of accounting in accounting offices. In view of the results,&#xD;
with the participation of 33 accounting professionals, it was observed that the digital model&#xD;
will contribute with more advantages than disadvantages, ensuring more agility and quality to&#xD;
the services delivered, and thus resulting in more time to dispense with other demands,&#xD;
generating growth for these companies. Most firms believe that traditional accounting over&#xD;
time will be replaced by digital accounting, and that technological changes are working to&#xD;
make this happen, but there is still a part that believes that these models have always worked&#xD;
together, as digital accounting constitutes is a growing reality, given its various benefits and&#xD;
advantages, so the possibility of traditional accounting being extinct is unlikely, as there are&#xD;
customers who still prefer face-to-face contact and for some services it is still necessary to use&#xD;
the physical document.</summary>
    <dc:date>2022-07-07T00:00:00Z</dc:date>
  </entry>
  <entry>
    <title>Reforma trabalhista e suas percepções no ambiente contábil e no mercado de trabalho como um todo</title>
    <link rel="alternate" href="https://repositorio.uema.br/jspui/handle/123456789/2878" />
    <author>
      <name />
    </author>
    <id>https://repositorio.uema.br/jspui/handle/123456789/2878</id>
    <updated>2024-07-15T20:49:48Z</updated>
    <published>2022-07-07T00:00:00Z</published>
    <summary type="text">Título: Reforma trabalhista e suas percepções no ambiente contábil e no mercado de trabalho como um todo
Abstact: In the past, there were no &lt;Rights= for the worker, he was only charged with &#xD;
duties. Over the years, the struggle for labor rights began. It was during the ex-president Get lio &#xD;
Vargas, which was attributed to the creation of CLT n¼ 5.42/43, in which the government of &#xD;
san many changes and, after the end of the military era, the promulgation of the Constitution of &#xD;
988  brought  a  new  image  to  the workers'  lives. Subsequently,  the Labor Reform was  born, &#xD;
which enhanced the rights of workers. Therefore, the present work will be published on how &#xD;
Law n¼ 13.46/17 had an impact on the view of workers in the accounting area and on the job &#xD;
market  in  general. The  study  aims  to  present  the positive  and  positive  impacts  of  the CLT &#xD;
changes, also focusing on the most significant changes for professionals, as with the Pandemic &#xD;
in the country it was planned for changes in the work routine. The data also seeks information &#xD;
on your rights, as for possible and future solutions. An important systematic system does not &#xD;
have the objective of analyzing the information or relevant information of the CLT, causing its &#xD;
changes to occur or not be directed to workers and also to the market of relevant information &#xD;
that question and do not approach the company that impacts entered. , as well as those who &#xD;
wish to follow the accounting area or even the specific area of labor rights.!!</summary>
    <dc:date>2022-07-07T00:00:00Z</dc:date>
  </entry>
  <entry>
    <title>Falhas decorrentes da desobediência aos princípios fundamentais do processo de auditoria</title>
    <link rel="alternate" href="https://repositorio.uema.br/jspui/handle/123456789/2840" />
    <author>
      <name />
    </author>
    <id>https://repositorio.uema.br/jspui/handle/123456789/2840</id>
    <updated>2024-07-23T20:44:37Z</updated>
    <published>2022-01-24T00:00:00Z</published>
    <summary type="text">Título: Falhas decorrentes da desobediência aos princípios fundamentais do processo de auditoria
Abstact: The present work, whose theme is "Failures arising from disobedience to the&#xD;
fundamental principles of the audit process", has the general objective of identifying&#xD;
errors committed during the execution of the steps of an audit process in order to&#xD;
suggest corrections of such errors so that there is a reduction in the number of cases&#xD;
of diversion in corporations. The choice of theme was justified by the increase in cases&#xD;
of financial crimes in large companies, for example, diversion of resources that are&#xD;
going unnoticed by controllers. The methodology was research of a qualitative nature,&#xD;
developed through a technical bibliographic procedure, having as a theoretical&#xD;
foundation that work on the various concepts that are part of this theme. The results&#xD;
showed the importance of correct and impersonal execution of the steps of an auditory&#xD;
action, as any error, however small, directly influences the final reports and&#xD;
consequently hides important data, thus favoring significant financial losses for the&#xD;
corporation in question. In addition, it was noted that there is a need to create new,&#xD;
more effective and safer techniques that guarantee the accuracy of the final audit&#xD;
reports.</summary>
    <dc:date>2022-01-24T00:00:00Z</dc:date>
  </entry>
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