CAFI

Digital transformation in accounting processes:

Geovana Eduarda de Souza Santos — 2025-07-12

This article had the general objective of identifying and analyzing the challenges and opportunities of implementing digital transformation in accounting processes, based on the 10 domains of the Theoretical Analytical Model for Digital Transformation, as proposed by Oliveira (2023) and Oliveira et al. (2023). To this end, a descriptive and qualitative study was carried out in three accounting offices in Araújos – MG and Perdigão – MG. The office owners were involved, considering a comprehensive view of TD. As an instrument, an interview guide was applied to those involved. The results achieved made it possible to understand the determining aspects for Digital Transformation in accounting offices, evidenced mainly in the areas of 'Organizational Agility', as well as its challenges, especially in the work of raising awareness and adapting to more traditional clients. As a theoretical contribution, it contributes to expanding the field of study and understanding of DT in the context of accounting offices. In the practical dimension, the study consolidates the application of the model used, developed based on theoretical support. As a managerial contribution, it offers an opportunity to develop digital transformation actions and projects that aim to improve the competitiveness of offices, especially in terms of disseminating a more innovative culture driven by technological tools, bringing agility to the clients involved.

Creation of a cash flow departament in accounting Advisory firm:

Álvaro Silva — 2025-07-12

This article describes a successful intervention within an accounting advisory firm aimed at delivering greater value to clients and the internal team through the creation of a cash flow department. The creation of this department is an innovative and replicable solution that helps accountants get closer to their clients by providing critical information for business management. The method adopted was action research, as described by Thiollent (2002), which highlights the joint participation of actors and researchers to identify collective problems and seek solutions. The results show that the new department facilitated internal processes, increased operational efficiency, strengthened client relationships, and improved service quality by providing better financial information. Additionally, the initiative provided a new understanding of the specific needs of micro and small enterprises, which was fundamental to the success of the intervention. This approach also presents an effective model for other accounting advisory firms seeking to enhance the support provided to their clients, generating positive impacts both in management and social contexts.

Emerging from the Crisis:

Mery Esperanza Ruiz Guajala — 2025-07-12

The main objective of this research was to analyze the financial situation of the savings and credit cooperatives in segment 1 of the province of Tungurahua after the covid-19 pandemic. The financial information belongs to the period 2019-2023 and was obtained from the SEPS. A non-experimental, quantitative and descriptive correlational research design was used; in addition, the ANOVA model was used to check the significant variations of the indicators. Consequently, it was identified that all segment 1 entities have experienced several changes over time. The indicator that has varied the most and that has presented significant variations is that of Delinquency; all cooperatives suffered an increase in said index, denoting collection problems. Also, profitability, denoting problems in cooperatives to generate profits in the years after the pandemic. On the other hand, the liquidity index of the entire segment presented an adequate percentage for 2023, this speaks very well about the resource management carried out by the entities, mainly in the short term. In conclusion, it should be said that cooperatives are sustained thanks to their provisions and above all to their decisions in financial risk management and resource management.

Personal Income Tax Return:

Izabel Karoliny Gama Pereira — 2025-07-12

This study presents research on the Individual Income Tax Return, analyzing the participants' level of knowledge based on an event on the subject, which aimed to address the legal foundations, changes, and challenges faced by taxpayers in 2023. The research is justified by the need to deepen studies on the Individual Income Tax and contribute to the academic and social debate. The study is descriptive, qualitative, and quantitative in nature, including bibliographic consultations through articles, as well as consultation and documentary analysis through applicable legislation. It was observed that the public demonstrated a low level of knowledge regarding the subject, and that events on this topic play a crucial role in facilitating access to information, also contributing to financial education for both current and potential taxpayers. Even among taxpayers familiar with their Income Tax Return (DIRPF), significant changes in regulations are common and need to be highlighted and updated each year.

Evolution of budget execution data of the comercial registry of the State o Paraíba from 2019 to 2023

Cássia Monteiro — 2025-07-12

The public budget is a fundamental tool for planning and decision-making, as it establishes revenue and expenditure forecasts for a specific period. Budget execution, in turn, materializes the defined objectives and goals by mobilizing human, material, and financial resources. In this context, this research aimed to analyze the evolution of budget execution data for the Commercial Registry of the State of Paraíba from 2019 to 2023. The study used data available on the Transparency Portal of the State of Paraíba and financial reports submitted to the TCEPB, calculating nominal and real values based on the IPCA to assess revenue growth. The execution level was evaluated using Kohama’s (2015) budget execution ratio. As results, it was observed that in 2020, the Commercial Registry of the State of Paraíba (JUCEP) experienced a significant revenue decline due to the effects of the COVID-19 pandemic, followed by a substantial recovery in the subsequent years. Regarding budget execution, the analysis concluded that in recent years, there was an excess of revenue collection by the end of the fiscal year. Concerning budgetary balance, it was found that in the past years, the updated allocation exceeded the initially forecasted revenue. As for expenditure execution, normality was observed. Finally, regarding the budget result, it was deemed favorable, indicating that JUCEP achieved a budget surplus, resulting from an increase in budgetary revenue and a reduction in budgetary expenses.

Introduction of Bitcoin into a portfolio with brazilian assets

Gustavo Mauro dos Santos Barbosa — 2025-07-12

The objective is to analyze the impact of including bitcoin in a portfolio composed of Brazilian financial assets. Managing an investment portfolio requires finding the strategy that matches the desired level of risk, ensuring that returns meet expectations. However, this task is complex due to the wide variety of assets, countless possible combinations, and the unpredictability of future asset performance. In this scenario, Markowitz's portfolio theory and the Sharpe ratio were applied to assess the best risk-return ratio. The results of incorporating bitcoin into a portfolio with traditional Brazilian assets did not always result in gains for the investor in terms of profitability and risk, in the periods and levels of expected profitability analyzed, except in the period of the advent of the halving. The article contributes with quantifiable evidence of the pros and cons of the strategy of including bitcoin in portfolios of traditional assets, highlighting the importance of considering other factors, including economic events and the context of the cryptocurrency market.

Carta de Apresentação

Roberta Silva — 2025-07-12