{"id":3309,"date":"2023-03-27T17:26:34","date_gmt":"2023-03-27T20:26:34","guid":{"rendered":"http:\/\/abracicon.org\/abracicon_saber\/?p=3309"},"modified":"2023-06-01T12:16:38","modified_gmt":"2023-06-01T15:16:38","slug":"soft-skills-na-carreira-do-auditor-contabil-requisitos-nas-vagas-das-big-four","status":"publish","type":"post","link":"https:\/\/abracicon.org\/abracicon_saber\/soft-skills-na-carreira-do-auditor-contabil-requisitos-nas-vagas-das-big-four\/","title":{"rendered":"Soft skills na carreira do auditor cont\u00e1bil: requisitos nas vagas das big four"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"3309\" class=\"elementor elementor-3309\" data-elementor-settings=\"{&quot;ha_cmc_init_switcher&quot;:&quot;no&quot;}\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4c8a9f7 elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"4c8a9f7\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;,&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-d87a425\" data-id=\"d87a425\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-87d9d82 elementor-widget elementor-widget-image\" data-id=\"87d9d82\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"239\" src=\"https:\/\/abracicon.org\/abracicon_saber\/wp-content\/uploads\/2023\/03\/Cabecalho-em-Portugues-Ed-42-Abracicon-Saber-1024x239.png\" class=\"attachment-large size-large wp-image-3311\" alt=\"\" srcset=\"https:\/\/abracicon.org\/abracicon_saber\/wp-content\/uploads\/2023\/03\/Cabecalho-em-Portugues-Ed-42-Abracicon-Saber-1024x239.png 1024w, https:\/\/abracicon.org\/abracicon_saber\/wp-content\/uploads\/2023\/03\/Cabecalho-em-Portugues-Ed-42-Abracicon-Saber-300x70.png 300w, https:\/\/abracicon.org\/abracicon_saber\/wp-content\/uploads\/2023\/03\/Cabecalho-em-Portugues-Ed-42-Abracicon-Saber-768x179.png 768w, https:\/\/abracicon.org\/abracicon_saber\/wp-content\/uploads\/2023\/03\/Cabecalho-em-Portugues-Ed-42-Abracicon-Saber.png 1080w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-d5d092a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d5d092a\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-878bb03\" data-id=\"878bb03\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-058b694 elementor-widget elementor-widget-image\" data-id=\"058b694\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/abracicon.org\/abracicon_saber\/wp-content\/uploads\/2023\/03\/Crislaine-de-Fatima-Goncalves-de-Miranda.png\" title=\"Crislaine de F\u00e1tima Gon\u00e7alves de Miranda\" alt=\"Crislaine de F\u00e1tima Gon\u00e7alves de Miranda\" loading=\"lazy\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-64b57dd\" data-id=\"64b57dd\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-aa34a59 elementor-widget elementor-widget-text-editor\" data-id=\"aa34a59\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-size: 20px;\"><strong>Crislaine de F\u00e1tima Gon\u00e7alves de Miranda<\/strong><\/span><\/p><p>Mestre em Contabilidade pelo Departamento de Ci\u00eancias Cont\u00e1beis do Programa de P\u00f3s-Gradua\u00e7\u00e3o da Universidade Federal do Paran\u00e1 \u2013 UFPR. P\u00f3s- graduanda em Educa\u00e7\u00e3o Profissional Tecnol\u00f3gica na UniFAEL.<\/p><p>E-mail: <a href=\"mailto:crislaine.miranda@ufpr.br\" target=\"_blank\" rel=\"noopener\">crislaine.miranda@ufpr.br<\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2491d8b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2491d8b\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-971e093\" data-id=\"971e093\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d439416 elementor-widget elementor-widget-text-editor\" data-id=\"d439416\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-size: 20px;\"><strong>Josele Nunes Ferreira<\/strong><\/span><\/p><p>Doutoranda e Mestre pelo Departamento de Ci\u00eancias Cont\u00e1beis do Programa de P\u00f3s-Gradua\u00e7\u00e3o da Universidade Federal do Paran\u00e1 \u2013 UFPR. MBA em Contabilidade Internacional IFRS pela Universidade de S\u00e3o Paulo \u2013 FEA\/RP USP. P\u00f3s-Graduanda em Gest\u00e3o de Custos e Neg\u00f3cios pelo Programa de P\u00f3s-Gradua\u00e7\u00e3o da Faculdade FIPECAFI.\u00a0<\/p><p>E-mail: <a href=\"mailto:josele.ferreira@ufpr.br\" target=\"_blank\" rel=\"noopener\">josele.ferreira@ufpr.br<\/a>\u00a0 || Orcid: <a href=\"https:\/\/orcid.org\/0000-0002-2824-159X\" target=\"_blank\" rel=\"noopener\">https:\/\/orcid.org\/0000-0002-2824-159X<\/a>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-7221d41\" data-id=\"7221d41\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c79e0a0 elementor-widget elementor-widget-image\" data-id=\"c79e0a0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/abracicon.org\/abracicon_saber\/wp-content\/uploads\/2023\/03\/Josele-Nunes-Ferreira.png\" title=\"Josele Nunes Ferreira\" alt=\"Josele Nunes Ferreira\" loading=\"lazy\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-789d1f7 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"789d1f7\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-5450554\" data-id=\"5450554\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f7fb41b elementor-widget elementor-widget-image\" data-id=\"f7fb41b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/abracicon.org\/abracicon_saber\/wp-content\/uploads\/2023\/03\/Thais-Alves-Lira.png\" title=\"Thais Alves Lira\" alt=\"Thais Alves Lira\" loading=\"lazy\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-0904d75\" data-id=\"0904d75\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4adcdb6 elementor-widget elementor-widget-text-editor\" data-id=\"4adcdb6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-size: 20px;\"><strong>Thais Alves Lira<\/strong><\/span><\/p><p>Mestranda em Contabilidade pelo Departamento de Ci\u00eancias Cont\u00e1beis do Programa de P\u00f3s-Gradua\u00e7\u00e3o da Universidade Federal do Paran\u00e1 \u2013 UFPR. P\u00f3sgraduanda em Gest\u00e3o e Neg\u00f3cios no Instituto Federal do Paran\u00e1.<\/p><p>E-mail: <a href=\"mailto:thaislira@ufpr.br\" target=\"_blank\" rel=\"noopener\">thaislira@ufpr.br<\/a>\u00a0 ||\u00a0 Orcid: https:\/\/orcid. org\/0000-0002-6310-6991<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-682ef70 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"682ef70\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-83d5dc7\" data-id=\"83d5dc7\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7c4a5d2 elementor-widget elementor-widget-text-editor\" data-id=\"7c4a5d2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-size: 20px;\"><strong>Nayane Thais Krespi Musial<\/strong><\/span><\/p><p>Doutora em M\u00e9todos Num\u00e9ricos em Engenharia da Universidade Federal do Paran\u00e1 &#8211; UFPR. Mestre e Gradua\u00e7\u00e3o em Ci\u00eancias Cont\u00e1beis pela Universidade Regional de Blumenau\/ SC \u2013 FURB. Professora do Departamento de Contabilidade da UFPR. Professora Permanente do Programa de P\u00f3s-Gradua\u00e7\u00e3o em Ci\u00eancias Cont\u00e1beis &#8211; PPGCONT da UFPR.<\/p><p>E-mail: <a href=\"mailto:nkrespi@gmail.com\" target=\"_blank\" rel=\"noopener\">nkrespi@gmail.com<\/a>.\u00a0 ||\u00a0 \u00a0Orcid: <a href=\"https:\/\/orcid. org\/0000-0002-9653-1417\" target=\"_blank\" rel=\"noopener\">https:\/\/orcid. org\/0000-0002-9653-1417<\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-be659a8\" data-id=\"be659a8\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7e8b577 elementor-widget elementor-widget-image\" data-id=\"7e8b577\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/abracicon.org\/abracicon_saber\/wp-content\/uploads\/2023\/03\/Nayane-Thais-Krespi-Musial.png\" title=\"Nayane Thais Krespi Musial\" alt=\"Nayane Thais Krespi Musial\" loading=\"lazy\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-fbce82f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"fbce82f\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5f06cd1\" data-id=\"5f06cd1\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-aaaaa21 elementor-widget elementor-widget-heading\" data-id=\"aaaaa21\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Resumo<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2bf11db elementor-widget elementor-widget-text-editor\" data-id=\"2bf11db\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>O estudo buscou investigar as habilidades transversais (soft skills) que est\u00e3o sendo exigidas nas vagas de auditor cont\u00e1bil das quatro maiores firmas de auditoria do Brasil: Deloitte, PriceWaterhouseCoopers (PwC), Ernst &amp; Young (EY) e KPMG.\u00a0<\/p><p>Para isso, utilizou-se como abordagem te\u00f3rica as soft skills apresentadas nas recomenda\u00e7\u00f5es da International Education Standards n.\u00ba 3 (IES 3) e as mais recorrentes na literatura organizacional.\u00a0<\/p><p>Na metodologia, realizou-se a an\u00e1lise de 100 an\u00fancios de empregos dispon\u00edveis nas plataformas das Big Four, classificando os maiores agrupamentos, por meio da t\u00e9cnica de an\u00e1lise de cluster.\u00a0<\/p><p>Como achado, tem se que as caracter\u00edsticas relacionados ao pensamento cr\u00edtico, a capacidade de resolver problemas, tomar decis\u00f5es, lideran\u00e7a e influenciar pessoas, s\u00e3o as mais solicitadas.\u00a0<\/p><p>E as relacionadas \u00e0 consulta de especialista e identifica\u00e7\u00e3o de poss\u00edveis impactos do preconceito pessoal e profissional, n\u00e3o s\u00e3o t\u00e3o solicitadas. Al\u00e9m disso os agrupamentos, nomeados de: \u201cEmpreendedorismo e Comunica\u00e7\u00e3o\u201d, \u201cConhecimento e Gest\u00e3o\u201d e \u2018\u00c9tica e Intelig\u00eancia\u201d, comp\u00f5em o padr\u00e3o de habilidades requeridas pelas Big Four.\u00a0<\/p><p>\u00a0<\/p><p><b>Palavras-chave: <\/b>Soft Skills. Auditores cont\u00e1beis. Vagas de emprego. Big four. Habilidades transversais<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ad76cea elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ad76cea\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ec41cd2\" data-id=\"ec41cd2\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1a1b82b elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"1a1b82b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-0b7024e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0b7024e\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-e88d423\" data-id=\"e88d423\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b9ffd0b ha-has-bg-overlay elementor-widget elementor-widget-ha-pdf-view happy-addon ha-pdf-view\" data-id=\"b9ffd0b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"ha-pdf-view.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t        <div class=\"pdf_viewer_container\">\n            <div class=\"pdf_viewer_options viewer-b9ffd0b\" data-pdf-settings=\"{&quot;unique_id&quot;:&quot;viewer-b9ffd0b&quot;,&quot;pdf_url&quot;:&quot;https:\\\/\\\/abracicon.org\\\/abracicon_saber\\\/wp-content\\\/uploads\\\/2023\\\/03\\\/Soft-skills-na-carreira-do-auditor-contabil-requisitos-nas-vagas-das-big-four.pdf&quot;,&quot;file_type&quot;:&quot;upload_file&quot;,&quot;page_number&quot;:&quot;&quot;,&quot;width&quot;:&quot;100%&quot;,&quot;height&quot;:&quot;100vh&quot;}\">\n\t\t\t\t<span class=\"ha-title-flex\">\n\t\t\t\t\t<span class=\"pdf-icon\">\n\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<h2 class=\"ha-pdf-title\">Artigo na \u00edntegra<\/h2>\t\t\t\t<\/span>\n\t\t\t\t                <div class=\"pdf-button\">\n                                <\/div>\n            <\/div>\n\n\t\t\t<div>\n\t\t\t\t<div id=\"viewer-b9ffd0b\"><\/div>\n\t\t\t<\/div>\n\n        <\/div>\n        \t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Baixar Artigo em PDF Crislaine de F\u00e1tima Gon\u00e7alves de Miranda Mestre em Contabilidade pelo Departamento de Ci\u00eancias Cont\u00e1beis do Programa de P\u00f3s-Gradua\u00e7\u00e3o da Universidade Federal do Paran\u00e1 \u2013 UFPR. P\u00f3s- graduanda em Educa\u00e7\u00e3o Profissional Tecnol\u00f3gica na UniFAEL. E-mail: crislaine.miranda@ufpr.br Josele Nunes Ferreira Doutoranda e Mestre pelo Departamento de Ci\u00eancias Cont\u00e1beis do Programa de P\u00f3s-Gradua\u00e7\u00e3o da [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":3334,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[94],"tags":[8],"yst_prominent_words":[],"taxonomy\/academias":[92],"taxonomy\/autores":[149,150,153,152],"taxonomy\/edicoes-revista":[171],"class_list":["post-3309","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-materia-de-capa","tag-materia-de-capa","academias-nacional","autores-crislaine-de-fatima-goncalves-de-miranda","autores-josele-nunes-ferreira","autores-nayane-thais-krespi-musial","autores-thais-alves-lira","edicoes-revista-edicao-42"],"_links":{"self":[{"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/posts\/3309","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/comments?post=3309"}],"version-history":[{"count":14,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/posts\/3309\/revisions"}],"predecessor-version":[{"id":3383,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/posts\/3309\/revisions\/3383"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/media\/3334"}],"wp:attachment":[{"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/media?parent=3309"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/categories?post=3309"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/tags?post=3309"},{"taxonomy":"yst_prominent_words","embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/yst_prominent_words?post=3309"},{"taxonomy":"academias","embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/taxonomy\/academias?post=3309"},{"taxonomy":"autores","embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/taxonomy\/autores?post=3309"},{"taxonomy":"edicoes-revista","embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/taxonomy\/edicoes-revista?post=3309"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}