CAFI

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http://10.1.4.15:4000/handle/123456789/15

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Browsing CAFI by Subject "Accounting"

Now showing 1 - 4 of 4
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    Construção do Saber na Contabilidade : um debate sobre estilos de aprendizagem e metodologias ativas
    (Pontifícia Universidade Católica de São Paulo - PUC/SP, 2023) Souza, Gustavo Henrique Dias
    Based on advances in the debate on the teaching-learning process and its new configurations, this bibliographic review sought to present the holistic view of active methodologies in the educational process. Individual characteristics that may suggest different learning preferences were included in this discussion, highlighting learning styles. To provide an overview of learning styles studies, some models were presented about these styles and how they can be expressed. Furthermore, a link was established between active methodologies and learning styles. Based on this constructed relationship, a brief review of studies on active methodologies and learning styles applied to Brazilian accounting education was carried out. The results showed that, despite the complexity in this scenario, attempts have been made to include active learning methodologies in the teaching of accounting in the Brazilian context. Studies have analyzed the effects of students' and teachers' learning styles, as well as the teaching methods used, and have highlighted the importance of considering learning styles in the planning of teaching strategies. The adoption of active learning methodologies has been shown to have an influence on students' performance, and strategies such as group work, guided reading, and expository lectures have been considered effective in learning. It’s expected that this review can help in understanding the concepts related to the topics discussed here and create reflections to encourage planning and possible adoption of active methodologies in higher education in accounting.
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    Estudo de viabilidade sobre a utilização do blockchain na contabilidade
    (Pontifícia Universidade Católica de São Paulo - PUC/SP, 2019) Migliorini, Isabella Barella; da Rocha, Eloisa
    Technology is increasingly present in society, it contributes to the fact that many things that were manually performed at some time were automated. Accounting, plays a fundamental role for companies, it has undergone great changes since its inception, changes that have brought countless benefits to professionals. Thus this work seeks to address a new technology called blockchain. The study intends to verify how technological innovation called blockchain can be used within the accounting system. In addition, objectives were developed in order to verify the level of acceptance of accounting professionals in relation to new technologies within accounting, as well as their perception of this new technology called blockchain. The study consists of a research whose approach is characterized as deductive, since it seeks to describe the use of blockchain, classified as qualitative research. Through these methods, it was found that accounting professionals have a low level of knowledge about new technologies and a low level of knowledge about the blockchain, which makes it difficult to visualize their applications within accounting, making this study even more relevant to the community in general. 
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    As mudanças nas rotinas de trabalho decorrentes do Covid-19 em escritórios de contabilidade na cidade de Floriano/PI
    (Pontifícia Universidade Católica de São Paulo - PUC/SP, 2023) Santos, Maria Odete Rodrigues; Mota, Joaes Dos Santos Oliveira
    Regarding the Peace Process held today and considerations Violence from psychoanalysis, it is possible to make some epistemological and methodological considerations related to establishing that the approach of Human Violence from a psychoanalytic perspective requires starting from the concept of aggressiveness, understood less as a primary form of appropriation than a compulsive moving to the deadly act.
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    Novo Código de Ética do contador : uma análise da aceitabilidade na perspectiva dos contadores de Corumbá-ES e os impactos advindos das principais alterações
    (Pontifícia Universidade Católica de São Paulo - PUC/SP, 2020) Franco, Geovane; Santos, Paulo Geovani dos; Lossa, Gilmar Tavares; Souza, Alessandra da Silva Campos; Duarte, Silvana
    The new professional code of ethics of accountant is established in the Brazilian Accounting Norm (NBC PG 01), approved by the Federal Accounting Council (CFC), at September 7, 2019, and its updates and deletions are considered significant. We used the methodology classified as quantitative, descriptive, documental, and through data collection, the data showed that between all accountants analyzed during the research, only 76% of the accountants of Corumbá city were aware of the code update. Regarding the belittlement aspect, that there is not in the new code, about 70% were against the update, because it will be detrimental to the accountants. About the divulgation of prices and gratuity 76% are against because of class devaluation, and that would cause unfair competition and even disunion between accountants. Regarding price fixing, the answers were divided by 50% against and 50% in favor.