http://www.bdtd.uerj.br/handle/1/3578 2026-04-22T18:04:11Z 2026-04-22T18:04:11Z Esteves, Valéria Mendonça http://www.bdtd.uerj.br/handle/1/24970 2025-11-06T18:15:52Z 2025-08-28T00:00:00Z

Título: Débitos e créditos da inclusão: reflexões para uma educação antirracista no ensino da contabilidade Autor: Esteves, Valéria Mendonça Primeiro orientador: Kurtz, Renata Geórgia Motta Abstract: This dissertation investigates the incorporation of ethno-racial issues from an anti-racist perspective in Accounting Education. The literature indicates that such discussions, not only in the field of accounting but across all areas of knowledge, contribute to building a more inclusive and equitable educational environment and labor market. The general objective is to examine ethno-racial issues through an anti-racist lens within undergraduate and stricto sensu graduate (Master’s and Doctoral) programs in Accounting Education. The methodology adopted is qualitative, based on documentary research, exploring public documents and information available on the websites of universities, the Ministry of Education and Culture (MEC), and the CNPq Platform, through the analysis of Lattes résumés of faculty members from four public universities in Rio de Janeiro. The findings reveal the existence of only nine undergraduate courses that engage with ethno-racial relations, and two at the graduate level. The engagement of some faculty members appears to stem from individual initiative rather than being part of an institutional pedagogical project. On the other hand, significant progress has been identified in public policies aimed at equity and combating racism, through the establishment of specific institutional bodies (Advisory Offices, Chambers, Commissions, Coordinating Offices, Directorates, Working Groups, and Superintendencies) at the universities analyzed. Despite these advances, the curricula remain guided by a technicist and normative logic, which distances itself from ethno-racial discussions. As a contribution, this dissertation proposes that Accounting programs systematically and transversally incorporate the content of the National Curriculum Guidelines for the Education of Ethnic-Racial Relations. This incorporation aims to foster anti-racist education among faculty, valuing Black, Indigenous, and peripheral epistemologies as legitimate sources of knowledge. The research also seeks to enhance the visibility of the Black population in the field of accounting by promoting ethno-racial discussions and emphasizing the importance of such content in academic curricula. Concrete proposals were presented to support the development of accounting education committed to anti-racist education. Instituição: Universidade do Estado do Rio de Janeiro Tipo do documento: Dissertação

2025-08-28T00:00:00Z Barbosa, Cristiano http://www.bdtd.uerj.br/handle/1/24958 2026-01-09T19:10:22Z 2025-01-24T00:00:00Z

Título: A validação dos dados consignados em declarações fiscais analisadas por peritos contadores em processos judiciais de compensação tributária Autor: Barbosa, Cristiano Primeiro orientador: Alves, Francisco José dos Santos Abstract: Inconsistencies detected by the Brazilian Federal Revenue Service (RFB) in tax declarations give rise to a large part of the tax disputes prosecuted at the federal level in Rio. In forming a conviction about the truth of the alleged facts, the litigating parties (tax authorities and taxpayers) use one of the tests admitted by law, the expert accounting test. Considering the possibility of tax fraud and tax evasion, the main objective of this research is to investigate whether expert accountants validate the data contained in tax returns, in the search for confirmation of the liquidity and certainty of federal tax credits claimed in compensation requests. The methodology used is descriptive, with a qualitative approach. Indepth individual interviews were carried out with six judicial accountant experts appointed at the federal level of the State of Rio de Janeiro. For data analysis, the technique used was Bardin's Content Analysis, enabling the identification of three categories: “Work experience”, “Data validation” and “Report screening”, which highlighted the fragility of the professional training of accountants in the exercise of the expert function, that expert accountants validate the data contained in tax declarations submitted to their analytical screen and that expert accountants act concerned with the robustness of their expert reports. Instituição: Universidade do Estado do Rio de Janeiro Tipo do documento: Dissertação

2025-01-24T00:00:00Z Bezerra, Vítor César Rodrigues http://www.bdtd.uerj.br/handle/1/24797 2025-09-30T20:08:21Z 2025-05-30T00:00:00Z

Título: Os desafios para a redução das emissões dos gases do efeito estufa na aviação comercial no Brasil Autor: Bezerra, Vítor César Rodrigues Primeiro orientador: Santos, João Alberto Neves dos Abstract: This study investigates the main challenges faced by Brazilian commercial aviation in reducing greenhouse gas (GHG) emissions, in light of the carbon neutrality goals established by international agreements. The central objective is to identify obstacles and propose sustainable alternatives for mitigating emissions in the aviation sector, analyzing their implications from the perspective of ESG principles and the new Brazilian regulatory framework, established by Law No. 15.042/2024, which creates the Brazilian Emissions Trading System (SBCE). The research adopts a qualitative and exploratory approach, based on a systematic meta-analysis of recent scientific literature. Thirty-six articles were selected using the PRISMA protocol, and textual analysis was performed using IRAMUTEQ software. The study identified three predominant thematic axes in the publications: governance, environment, and social aspects. Furthermore, the concepts of carbon credits, environmental accounting, and the guidelines of the Brazilian Accounting Standard CTG 10 were used as theoretical support. The results reveal that, despite technological advances and regulatory policies, the decarbonization of the aviation sector still faces significant obstacles. Among the main obstacles are the high cost of sustainable aviation fuels (SAF), the limited availability of these inputs, and delays in the delivery of more efficient aircraft. Given these challenges, the study proposes replacing air travel with high-speed rail (HSR) on short routes as a complementary alternative as a decarbonization strategy. It concludes that effective mitigation of emissions in aviation requires a coordinated effort between the public sector, airlines, and society, involving technological innovation, appropriate public policies, economic incentives, and integration with other modes of transportation. The work highlights the importance of deepening interdisciplinary studies that consider environmental, social, and governance variables, aiming for a just and viable transition to a more sustainable aviation sector. Instituição: Universidade do Estado do Rio de Janeiro Tipo do documento: Dissertação

2025-05-30T00:00:00Z Nascimento, Rafaela Cunha do http://www.bdtd.uerj.br/handle/1/24716 2025-09-17T20:00:06Z 2025-06-30T00:00:00Z

Título: O papel da extensão universitária na formação cidadã do profissional de contabilidade Autor: Nascimento, Rafaela Cunha do Primeiro orientador: Oliveira, Carlyle Tadeu Falcão de Abstract: Given the changes in the higher education landscape, particularly regarding university extension and its importance for both professional and civic education, this study aimed primarily to explain the contribution of university extension in Accounting Sciences to the formation of a socially responsible professional. As secondary objectives, the study sought to discuss the social role of extension activities in public universities, investigate the participation of Accounting Sciences students and faculty in extension initiatives, and analyze how these activities contribute to civic-minded professional development. To achieve these objectives, a multiple case study was conducted in public universities in the State of Rio de Janeiro that offer in-person programs in Accounting Sciences, namely UERJ, UFF, UFRJ, and UFRRJ. The study was carried out in three stages: an analysis of the universities’ extension websites, interviews with faculty members involved in extension activities that include Accounting Sciences students, and the distribution of a questionnaire to students enrolled in the program.In the first stage, the websites were found to be structured and informative, presenting details about extension actions and highlighting their impact on community life and student development. In the second stage, during the interviews, participants expressed a shared understanding of the importance of university extension as a tool to bridge the gap between the university and society, emphasizing its relevance in fostering civic responsibility among students. However, the results also pointed to several barriers to implementing these activities, including challenges in faculty training, lack of institutional incentives, and bureaucratic obstacles. Additionally, participants noted difficulties affecting student involvement, such as scheduling conflicts, the need to work, and personal insecurity.Regarding the integration of extension into the academic curriculum, opinions were divided: while some viewed it as a way to strengthen these initiatives, others were concerned it might become a merely obligatory requirement. In the final stage of the research, the questionnaire responses revealed that students recognized extension activities as valuable tools for professional practice and for the development of civic awareness. Instituição: Universidade do Estado do Rio de Janeiro Tipo do documento: Dissertação

2025-06-30T00:00:00Z