https://repositorio.ufpb.br/jspui/handle/123456789/1120 2026-07-02T11:28:05Z 2026-07-02T11:28:05Z Souza Filho, José Luciano Eleutério de https://repositorio.ufpb.br/jspui/handle/123456789/38256 2026-07-01T06:08:49Z 2025-09-25T00:00:00Z

Título: Direitos, desinformação e vulnerabilidade: um olhar sobre a vulnerabilidade dos idosos em Sapé-PB Autor(es): Souza Filho, José Luciano Eleutério de Abstract: No abstract Editor: Universidade Federal da Paraíba Tipo: Artigo de Periódico

2025-09-25T00:00:00Z Nascimento, Átila Barbosa do https://repositorio.ufpb.br/jspui/handle/123456789/38192 2026-05-28T06:06:27Z 2026-04-08T00:00:00Z

Título: Desafios éticos da inteligência artificial na contabilidade: uma análise da percepção de profissionais contábeis Autor(es): Nascimento, Átila Barbosa do Orientador: Cabral, Luiz Marcelo Martins do Amaral Carneiro Abstract: The objective of this study was to examine artificial intelligence and ethics within the context of accounting professionals, considering how AI serves as a support tool in their activities and the ethical risks associated with its use in accounting. A descriptive method was adopted with a predominantly quantitative approach, using a survey questionnaire as the primary collection instrument. Data were obtained through a structured questionnaire aimed at understanding the extent to which the use of AI has simplified management practices and information production. AI exerts a considerable impact on the decision-making process, offering precise analyses and facilitating the professional's work. Furthermore, in the field of regulation, artificial intelligence plays a crucial role in ensuring compliance with accounting standards and specific procedures in sectors such as tax, finance, consulting, and HR, aiding in the identification of irregularities and risk prevention. Although the majority of the professionals surveyed already use some AI tool in their activities, many are still unaware of the ethical risks associated with its use, especially those of a structural nature, such as algorithmic transparency and biases in machine learning systems. Consequently, it is concluded that artificial intelligence contributes significantly to the optimization of accounting processes, strengthening the strategic role of professionals, provided it is accompanied by adequate ethical and technical training. Editor: Universidade Federal da Paraíba Tipo: TCC

2026-04-08T00:00:00Z Medeiros, Cíntia Silva De https://repositorio.ufpb.br/jspui/handle/123456789/38191 2026-05-28T06:06:25Z 2026-04-07T00:00:00Z

Título: Integração entre business intelligence e contabilidade gerencial: avaliação dos benefícios para a gestão de uma empresa de internet Autor(es): Medeiros, Cíntia Silva De Orientador: Soares, Yara Magaly Albano Abstract: The objective of this study was to analyze the contribution of the integration between Business Intelligence (BI) and management accounting as tools to support management in an internet service provider company located in Mamanguape, Paraíba. An exploratory and descriptive research method was adopted, with a qualitative approach, using a case study as the procedure. Data were collected through questionnaires applied to five employees, direct observation, and document analysis.The results showed that the use of BI enabled greater agility in accessing information, improved data quality, and provided better support for the decision-making process. It was found that the tool is used across different sectors of the organization, assisting in processes such as budget control, cost analysis, performance monitoring, and operational planning. The analyses also revealed challenges related to data quality, such as incomplete and outdated information, discrepancies between systems, and registration inconsistencies that compromise the reliability of the generated information.Additionally, the need for employee training was observed, especially regarding the proper use of Business Intelligence tools and the interpretation of the presented data. Furthermore, resistance to the adoption of new technologies and limitations in process standardization were identified, factors that may hinder the effective use of information for strategic decision-making.Thus, it is concluded that the integration between BI and management accounting contributes to more efficient, dynamic, and data-driven management, strengthening the strategic role of accounting within organizations. Editor: Universidade Federal da Paraíba Tipo: TCC

2026-04-07T00:00:00Z Araújo, Graciele da Silva https://repositorio.ufpb.br/jspui/handle/123456789/38189 2026-05-28T06:06:53Z 2026-03-26T00:00:00Z

Título: Educação financeira e resiliência econômica: um estudo com estudantes de finanças e negócios do Campus IV da UFPB em contextos de instabilidade Autor(es): Araújo, Graciele da Silva Abstract: No Abstract Editor: Universidade Federal da Paraíba Tipo: Artigo de Periódico

2026-03-26T00:00:00Z