LIRA, Ávila Kézia Menezes; LEITÃO, Carla Renata Silva. Accounting theory: perceptions on the characteristics of the discipline and the impact of resolution CNE/CES No. 1/2024 on higher education institutions (HEIs) in Pernambuco. REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036, [S. l.], v. 18, n. 2, 2026. DOI: 10.21680/2176-9036.2026v18n2ID44497. Disponível em: https://periodicos.ufrn.br/ambiente/article/view/44497. Acesso em: 7 jul. 2026.