https://revbaianaenferm.ufba.br/index.php/rcontabilidade/issue/feed 2025-07-29T14:11:04+00:00 Prof. Dr. José Maria Dias Filho rcufba@ufba.br Open Journal Systems <p>A RCUFBA, Revista de Contabilidade da UFBA é um periódico da Faculdade de Ciências Contábeis da UFBA e constitui-se como um veículo destinado à disseminação de pesquisas e ideias que agreguem valor ao trabalho de acadêmicos e praticantes da Contabilidade. O periódico é dirigido à comunidade de professores, alunos de graduação e pós-graduação, consultores, empresários e profissionais de empresas públicas e privadas. A Revista de Contabilidade da UFBA tem como missão a divulgação de conhecimentos relacionados à Contabilidade, Controladoria e Finanças, tanto em nível nacional como internacional.<br />Área do conhecimento: Ciências Sociais Aplicadas <br />ISSN (online): 1984-3704 - Periodicidade: Publicação contínua</p> https://revbaianaenferm.ufba.br/index.php/rcontabilidade/article/view/67143 2025-04-29T18:31:44+00:00 Edgard Cornacchione edgardbc@usp.br

<p>The presence of Accounting as a trust-building element in society at large—and in the economic environment in particular—has been evidenced for thousands of years. It is an undeniable fact that, over time, societal and business demands have increasingly required Accounting to play a more intense role in ensuring the sound functioning of processes and the proper execution of transactions in an ever more complex environment in which entities operate. As a discipline within the Applied Social Sciences, Accounting finds itself directly and thoroughly embedded in a highly dynamic social context. The diligent evaluation of facts and phenomena throughout history demonstrates, with great fidelity, the role played by Accounting and its professionals. As with other professions that are highly engaged with social structures and the entities that comprise them, scientific findings (and the cumulative body of scientific knowledge) exist within the bounds of reality. In this context, explanations of phenomena—or even predictive reflections regarding various factors—are systematically supported by data grounded in facts and actions intrinsically connected to reality, notably involving markets, entities, governance or regulatory structures, normative and legal frameworks, as well as stakeholders and trust agents (preparers and assurers).</p>

2025-04-29T00:00:00+00:00 Copyright (c) 2025 Revista de Contabilidade da UFBA https://revbaianaenferm.ufba.br/index.php/rcontabilidade/article/view/69047 2025-07-29T14:11:04+00:00 Talles Vianna Brugni tallesbrugni@fucape.br

<p>Technological papers have increasingly gained prominence in the fields of Business Administration and Accounting Sciences. However, while many institutions, researchers, and professionals advocate that scientific production must contribute more effectively to market needs, there is still much to clarify about what exactly constitutes a technological paper. Faced with this challenge, I also see the necessity to understand how to develop a technological paper that truly addresses the field’s demands. In this paper, I provide a guide and highlight key elements required for writing a relevant technological paper for Business Administration and Accounting Sciences. My goal is to offer a valuable reference for researchers and professionals who aim to present practical solutions applicable to real-world market scenarios.</p>

2025-07-29T00:00:00+00:00 Copyright (c) 2025 Revista de Contabilidade da UFBA