Revista Catarinense da Ciência Contábil

About the Journal

Continuous publication of the Regional Accounting Council of Santa Catarina

ISSN On-line: 2237-7662

Printed ISSN: 1808-3781

DOI: 10.16930

Qualis/Capes Concept: A3

Current Issue

Vol. 24 (2025): RCCC

View Vol. 24 (2025): RCCC

Continuous publication

Published: 2025-01-02

Presentation

Marisa Luciana Schvabe de Morais
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Editorial

Artificial intelligence transforms accounting information systems worldwide

Maurício de Melo Codesso

e3644
DOI: https://doi.org/10.16930/2237-766220253644

Articles

Impact of Tax Burden on the Capital Structure of Brazilian Companies

Rodrigo da Silva de Almeida, Emanoel Marcos Lima

e3622
DOI: https://doi.org/10.16930/2237-766220253622
Sticky Costs and Anti-Sticky Costs An Analysis From The Macro Accounting Perspective of Economic Cycles

Stephan Klaus Bubeck, Alini da Silva

e3607
DOI: https://doi.org/10.16930/2237-766220253607
Is there room for qualitative research in accounting? Evidence from brazilian dissertations and theses

Cíntia do Nascimento Silva, Simone Alves da Costa

e3503
DOI: https://doi.org/10.16930/2237-766220253503
Socio-environmental drivers of business combinations a comparative study of evidence from polluting companies listed on the stock markets of Brazil and China

André Porfírio de Almeida, Suliani Rover

e3613
DOI: https://doi.org/10.16930/2237-766220253613
Asset informativeness and the systematic risk of regulated infrastructure firms after the adoption of IFRS in Brazil

Vanessa Rodrigues dos Santos Cardoso, Paulo Augusto Pettenuzzo de Britto

e3594
DOI: https://doi.org/10.16930/2237-766220253594
Explanatory Factors of the Consistency of Municipal Accounting Information

Lusvanio Carlos Teixeira, Dayse Leticia Pereira Amâncio, Antônio Carlos Brunozi Junior, Andréia Lopes Cirino

e3557
DOI: https://doi.org/10.16930/2237-766220253557
University Governance superior councils and moderation of committee and governance body

Rubens Carlos Rodrigues, Oderlene Vieira de Oliveira

e3621
DOI: https://doi.org/10.16930/2237-766220253621
Trends and application of deterrence, detection, and prevention techniques in combating financial fraud

Laura Pianetti de Brum, Luiza Santangelo Reis

e3538
DOI: https://doi.org/10.16930/2237-766220253538
The influence of interregional differences on the relationship between public debt and economic growth in brazilian states

Mariana Barros Teixeira, Fernanda Maria de Almeida, Nálbia de Araújo Santos

e3524
DOI: https://doi.org/10.16930/2237-766220253524
Compliance with Brazil’s General Data Protection Law (LGPD) An Examination of Determinants among Accounting Professionals

Maressa Pontes da Costa, Stella Maris Lima Altoé

e3552
DOI: https://doi.org/10.16930/2237-766220253552
Non-Binary People in the Labor Market An Integrative Literature Review

Akira Aikyo Galvão, Silvia Pereira de Castro Casa Nova, Juh Círico

e3618
DOI: https://doi.org/10.16930/2237-766220253618
The Influence of Confirmation Bias on the Judgment of Accounting Information Preparers for Smes an Experimental Study

Layza Matias Uchôa, Marina Yanka Lopes Lima, Rodrigo Vicente dos Prazeres, Juliana Gonçalves Araújo, Polyandra Zampiere Pessoa Silva

e3565
DOI: https://doi.org/10.16930/2237-766220253565
An Accounting Methodology for Disclosing Environmental Actions A Study on the Social Function in Evidence of Surrounding Asset Preservation

Paulinho Rene Stefanello, Luiz Panhoca, Frederico Fonseca da Silva, Mario Sergio Michaliszyn

e3553
DOI: https://doi.org/10.16930/2237-766220253553
Accountants' Perceptions on the Alignment between University Education, Entry, and Professional Practice in Public Service

Daniel Elias Becker, Sandro Vieira Soares, Clarissa Carneiro Mussi, Fabiano Maury Raupp, Simone Sehnem

e3540
DOI: https://doi.org/10.16930/2237-766220253540
Traceability System for Goods Using Blockchain, SPED Fiscal, and Electronic Invoice

Bruno Anselmo Guilhen, Valkyrie Vieira Fabre

e3520
DOI: https://doi.org/10.16930/2237-766220253520
The Mitigating Effect of Financial Analyst Coverage on Tax Aggressiveness Evidence from Brazilian B3-Listed Companies

Antonio Lopo Martinez, Lennilton Viana Leal

e3547
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DOI: https://doi.org/10.16930/2237-766220253547
Internal control and risk management The perception of financial managers in private higher education institutions

Jucilene Santana Silveira, Ronaldo Fróes de Carvalho, Ivam Ricardo Peleias, Francisco Carlos Fernandes

e3513
DOI: https://doi.org/10.16930/2237-766220253513
Development of Systemic Environmental Turbulence

Adhmir Renan Voltolini Gomes, Nelson Hein, Adriana Kroenke

e3554
DOI: https://doi.org/10.16930/2237-766220253554
Credit Risk Management Through the use of Machine Learning: The Case of Banco BS2

Alex Giovani de Assis, Sonia Rosa Arbues Decoster

e3526
DOI: https://doi.org/10.16930/2237-766220253526
Measuring Operational Risk in Brazilian Credit Unions

Fernanda Cordeiro, Valéria Gama Fully Bressan, Jose Roberto de Souza Francisco, Hudson Fernandes Amaral, Niara Goncalves da Cruz

e3536
DOI: https://doi.org/10.16930/2237-766220253536
Dynamics of disclosure of key audit issues in Brazil and Portugal

Lauren Dal Bem Venturini, Elis Carlot Agostini, Márcia Bianchi

e3532
DOI: https://doi.org/10.16930/2237-766220253532
Influence of information sharing and environmental uncertainty on the relationship between the use of the budgeting system and innovative performance in brazilian startups

Vagner Horz, Leonardo Anésio da Silva, Vinícius Costa da Silva Zonatto

e3544
DOI: https://doi.org/10.16930/2237-766220253544

Casos de Ensino

Business resilience during the pandemic management accounting strategies for ‘Sonho, Festas e Congelados’

Julia Reis, Matheus Vasconcelos Fernandes, Flávio Luiz Lara, Gilberto José Miranda, Edvalda Araújo Leal

e3597
DOI: https://doi.org/10.16930/2237-766220253597

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