Revista de Contabilidade da UFBA

Use of artificial intelligence to facilitate the adoption of the Production Effort Units (PEU) Method: a case study using Copilot

Rodney Wernke, Mara Juliana Ferrari — Tue, 30 Dec 2025 00:00:00 +0000

This article aims to demonstrate the use of Copilot in allocating costs to products using the PEU method. To achieve this, a methodology was adopted that can be classified as descriptive (in terms of its objective), qualitative (in terms of its approach), and structured as a case study. After gathering the necessary data from the internal controls of the researched company, prompts (instructions) were developed to be entered into the selected AI tool, considering the implementation steps of the PEU method. The results provided by Copilot support the conclusion that the use of this tool can facilitate the adoption of the PEU method, as the cost values allocated to the products were compared with the same calculation performed in an Excel spreadsheet, with negligible discrepancies in the respective numerical results. Thus, this research presents a practical example of the combination of AI and the PEU method, which can be useful for cost professionals and educators in specific situations, contributing to the emerging literature on this study focus.

ICR: A Composite and Automatable Index for Bank Risk Diagnosis Based on Capital, Solvency, and Leverage

Cilton kos junior — Thu, 11 Dec 2025 00:00:00 +0000

The assessment of banking risk remains fragmented, technical, and often inaccessible to most market participants, limiting comparability across institutions and reducing the quality of investment and exposure decisions. This article introduces the Composite Risk Index (ICR) as an innovative technological solution designed to diagnose banking risk in an automated, visual, and replicable manner using public and regulatory data. The model integrates three prudential pillars, Basel Index, Solvency, and Leverage, through a transparent formula that automatically penalizes institutions operating below minimum regulatory thresholds. Implemented as a functional MVP, the ICR includes automated spreadsheets that enable adoption by risk analysts, compliance managers, investment funds, public agencies, and companies with multiple banking relationships. Applied to 150 Brazilian financial institutions using real data from 2020 to 2024, the model was also tested on banks that experienced moments of stress, demonstrating its predictive capability. The results show that the ICR contributes to a standardized, agile, and accessible reading of banking risk, with the potential to strengthen strategic decision-making in a financial system characterized by information asymmetry and regulatory complexity.

Technological Articles: Research and Production in Accounting and Business

Edgard Cornacchione — Tue, 29 Apr 2025 00:00:00 +0000

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).

How to Write a Technological Article for Business and Accounting Sciences

Talles Vianna Brugni — Tue, 29 Jul 2025 00:00:00 +0000

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.