Vol. 11 No. 20 (2022)

• Editorial

  Valkyrie Vieira Fabre

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Articles

• Accounting and the level of municipal internal control

  Valdério Freire de Moraes Júnior, Diego Andrade Gomes de Abreu, Janaína Ferreira Marques de Melo

  001-014

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• The implementation of new eSocial rules and the adaptation of accounting professionals

  Stella Maris Lima Altoé, Josilene Partecka

  015-029

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• Benefits and difficulties of the digital age: a perception of accounting professionals in Fortaleza/CE

  Antonio Rodrigues Albuquerque Filho, Fábio Roberto de Sá Borges, Muniz Ferreira da Silva, Danielly Lima Araújo

  030-045

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• Detection and analysis of the factors that influence human de-velopment and workability of workers

  Pamela Adelino Ramos, Felipe Araujo Pereira

  046-065

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• Performance measurement and management: a case study in a Guardianship Council

  Rayane Farias dos Santos, Marcos Igor da Costa Santos

  066-081

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• The use of accounting information in the management of micro and small enterprises in the municipality of Poção/Brazil

  Gilson Cavalcanti de Freitas Júnior, Carla Renata Silva Leitão

  082-098

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• People management processes in a credit union: a study in a CRESOL branch in the Alto Uruguai Region (RS/Brazil)

  Zenicléia Angelita Deggerone, Adriane Paula Baú Deffaci

  099-114

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• Liabilities and court-supervised reorganization: an analysis of behavior in public companies

  Diego Lemos da Silva, Débora Gomes de Gomes, Anderson Betti Frare

  115-132

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• Tax planning: proposal for a prepared meal supply company

  Cleber Broietti, Erica Dias Valério, Josiane Mitiko Nishi, Jean Marcelo Arruda Soato

  133-146

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• Possible causes of early mortality of individual microentre-preneurs and micro and small companies

  Elisangela Piasentini, Givanildo Silva, Mariélly Warmeling Laucsen Martins, Maurício Leite

  147-159

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• Key audit matters: analyze of audit reports of financial institutions listed in B3

  Alexandre André Feil, Marina Bouvié, Bruno de Medeiros Teixeira

  160-174

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