Home / Archives / Vol. 24 No. 1 (2026) Vol. 24 No. 1 (2026) DOI: https://doi.org/10.32586/rcda.v24i1 Published: 2025-12-15 Full Issue pdf (Portuguese) pdf (Portuguese) Nota do Editor Edilberto Carlos Pontes Lima 9-11 Artigos PDF (Portuguese) Role of external control in early childhood policies Onélia Maria Moreira Leite de Santana 13-33 pdf (Portuguese) Leveraging technological tools, big data, and data science to optimize tax auditing activities at the Ceará State Finance Secretariat (Sefaz/CE) Ana Kelly Rodrigues Fernandes, Marcus Vinícius Veras Machado, Luana Claudio Sombra, Fabrício Carneiro Linhares , Everton Bessa Pessoa 34-72 pdf (Portuguese) The public policy of settlement of tax disputes in opposition with its political context in Brazil José Ivan Ayres Viana Filho, Felipe Braga Albuquerque 73-108 pdf (Portuguese) Relationship between efficiency of public expenditure on education and socioeconomic indicators: a study of municipalities in the Metropolitan Region of Fortaleza Daniele Holanda Queiroz, Ruth Carvalho de Santana Pinho, Alessandra Carvalho de Vasconcelos, Paulo Roberto de Carvalho Nunes 109-144 pdf (Portuguese) Digital transformation in accounting: impacts of automation, artificial intelligence, and blockchain Eduardo de Sousa Lemos, Rejane Felix Pereira 145-171 pdf (Portuguese) Digital transformation and public transparency: a case study of the “Assembleia + Transparente” platform of the Legislative Assembly of Ceará Taise de Almeida Vasconcelos, Neiara de Morais Bezerra, Samuel Leite Castelo 172-199 pdf (Portuguese) Transparency in professional activity inspection councils in Brazil’s Northeast José Warley da Silva Camurça , Alexandre Oliveira Lima, Ruan Carlos dos Santos, Antônia Márcia Rodrigues Sousa 200-228 pdf (Portuguese) Revenue composition and non-compliance with the personnel spending cap: evidence from municipalities in Ceará (2015-2023) George Henrique de Moura Cunha, Mauricio Benegas, Nirleide Saraiva Coelho, Raimir Holanda Filho 229-255 pdf (Portuguese) Voluntary retirement at UFC: an analysis of the profile of retirees Cezar Gomes Dantas, Denilson Sales do Nascimento, Marilene Feitosa Soares 256-287 pdf (Portuguese) Corporate governance in a public foundation under private law Taís Raquel de Oliveira Santana, Maria Denise Nunes Rodrigues 288-319 pdf (Portuguese) Challenges in the implementation and effectiveness of internal control in the city halls of the west coast of Ceará Gleilton Xavier de Freitas, Francisco Wilson Ferreira da Silva 320-358 pdf (Portuguese) The implementation of risk management consulting by the Office of the Comptroller and Ombudsman General of the State of Ceará Wescley Soares Silva, Thiago Mesquita Vieira 359-397 pdf (Portuguese) The rise of artificial intelligence in Brazilian external control: challenges and perspectives Mario Marrathma Lopes de Oliveira 398-432 pdf (Portuguese) Active transparency in the municipal public pension schemes of the state of Ceará Máycon Feitosa Fernandes, Antonio Rafael Valério de Oliveira, Maria Valéria Alves da Silva 433-477 pdf (Portuguese) The impacts of Law No. 14,133/2021 on public procurement governance: a comparative analysis with the TCU basic governance reference Oseias Luis Irineu, Marcos Antonio Barbosa de Lima 478-513
