Vol. 18 No. 1 (2025)

View Vol. 18 No. 1 (2025)
Published: 2025-06-02

EDITORIAL

  • Competências Digitais na Formação Contábil – Uma Transformação Necessária

    Rosilene Gonçalves Costa Rodrigues, Gilberto José Miranda
    001-005/006-010
    DOI: https://doi.org/10.14392/asaa.2025180101

ARTICLES

  • Impact of Biases on Analyst´s Accuracy: a Cluster-Based Analysis

    Ariadine Muniz de Paula, Paula Carolina Ciampaglia Nardi, André Machado
    011-029/030-047
    DOI: https://doi.org/10.14392/asaa.2025180102

  • Regulatory Cost of Capital of the Brazilian Electricity Distribution Companies: A Proposed Modeling by Time Series

    Lucas Machado Coelho Silva, Laise Ferraz Correia, Hudson Fernandes Amaral, Lucélia Viviane Vaz Raad
    048-061/062-075
    DOI: https://doi.org/10.14392/asaa.2025180103

  • Evidence of the relationship between environmental management, organizational learning and performance

    Vinícius Costa da Silva Zonatto, Larissa Degenhart, Carina Severo da Silva Cechin Fagundes, Evandro Cechin Fagundes
    076-090/091-105
    DOI: https://doi.org/10.14392/asaa.2025180104

  • Adoption and Use of Digital Technologies: Implications for the Role of the Finance Function

    Victor Oroña Claussen Mancebo, Daniel Magalhães Mucci
    106-119/120-133
    DOI: https://doi.org/10.14392/asaa.2025180105

  • UTAUT-DCC: New proposal for moderation in the measurement of intention and use of technologies by Accounting professors in Brazil

    Leonardo de Rezende Costa Nagib, Denise Mendes da Silva, Marcelo Tavares
    134-147/148-161
    DOI: https://doi.org/10.14392/asaa.2025180106

  • Accounting competencies from the perspective of transformative learning theory: a study based on serious games

    Luciane Reginato, Samuel de Oliveira Durso, Claudinei de Lima Nascimento, Edgard Cornacchione
    162-176/177-190
    DOI: https://doi.org/10.14392/asaa.2025180107

  • Budgetary functions and performance: the mediating role of organizational resilience in the hotel sector

    Pedro Henrique da Silva Melo Pereira; Danrlei Anderson Peyerl, Lais Beatriz Kruly, Edicreia Andrade Santos
    191-203/204-215
    DOI: https://doi.org/10.14392/asaa.2025180108

  • DELIMITATIONS OF A FANTASTIC CLASS AND A GOOD PROFESSOR BY ACCOUNTING SCIENCES STUDENTS

    Alison Martins Meurer, Antonio Nadson Mascarenhas Souza, Rayane Camila da Silva Sousa
    216-232/233-249
    DOI: https://doi.org/10.14392/asaa.2025180109

  • Budgetary Solvency Factors in Brazilian Municipalities

    Elizabeth Ferraz Barros, Diego Rodrigues Boente, Silvania Neris Nossa
    250-263/264-277
    DOI: https://doi.org/10.14392/asaa.2025180110

  • The effects of IFRS 16 adoption on the Value Relevance of EBITDA: a study on Latin-American public firms

    Denis Gurgel Sanches Campoi, Samantha Valentim Telles
    278-292/293-307
    DOI: https://doi.org/10.14392/asaa.2025180111