Mechanisms regulating the circannual rhythm of hibernation

Thesis (Ph.D.) University of Alaska Fairbanks, 2019Hibernation is a unique adaptation to conserve energy entering a hypometabolic (low metabolic rate) and hypothermic (low body temperature) state called torpor. Torpor is characterized by a drop in metabolism to 1-2% of basal metabolic rate and a decrease in body temperature to one to two degrees above ambient temperature. Metabolic rate is restored to basal metabolic rate and body temperature increases from 2-3⁰C to 36⁰C during the regularly timed arousal. The adenosine A1 receptor agonists promote the onset of hibernation and torpor in different species, through a yet undefined neuronal circuit. In the Arctic ground squirrel, CHA, an adenosine A1 receptor agonist, induces hibernation during the winter- hibernation season but not in summer even when the environmental conditions are kept constant (ambient temperature of 2⁰C and a light cycle of 4L:20D). Thus, the phenomenon of CHA-induced hibernation is entrained to an endogenous circannual rhythm. In this work, I aim to identify the changes in neuronal activation that reflect the circannual rhythm regulating the seasonal difference in response to CHA. Arctic ground squirrels, housed at constant ambient temperature (2°C) and light cycle (4L:20D), were implanted with body temperature transmitters. I collected tissue during Summer, Fall, Winter and Torpor conditions for seasonal analysis. For treatment analysis, I collected tissue form animals treated with CHA or vehicle in Summer and Winter. Primarily, I used immunohistochemistry to identify cell groups affected by season and treatment. I used cFos to identify neuronal activity and other immunohistochemical markers to identify neuronal phenotypes, based on specific cytoplasmic proteins. An overall seasonal decrease in thermogenesis, measured as reduced neuronal activity in the thermoregulatory pathways, and increase in vasoconstriction reflected the higher order processing necessary for CHA-induced hibernation. CHA inhibited the histaminergic neurons in the hypothalamus suppressing wakefulness and dis-inhibited the nucleus tractus solitarius, further suppressing thermogenesis. Preliminary data also suggested a seasonal change in the adenosine metabolic pathway, which may have increased adenosine receptor sensitivity during the hibernation season. Our results suggest that histaminergic neurons in the hypothalamus and the nucleus tractus solitarius are likely targets to manipulate metabolic demand in the clinical setting inducing therapeutic hypothermia or increasing metabolic rate.Institute of Arctic BiologyChapter 1: General introduction -- Chapter 2: The raphe pallidus and the hypothalamic-pituitary-thyroid axis gate seasonal changes in thermoregulation in the hibernating Arctic Ground Squirrel (Urocitellus Parryii) -- Chapter 3: Seasonal decrease in thermogenesis and increase in vasoconstriction explain seasonal response to N⁶-cyclohexyladenosine -induced hibernation in the Arctic Ground Squirrel (Urocitellus parryii) -- Chapter 4: Seasonal changes in adenosine kinase in tanycytes underlie the possible mechanism of adenosine-induced hibernation in the Arctic Ground Squirrel (Urocitellus parryii) -- Chapter 5: General conclusions -- Appendices

The Raphe Pallidus and the Hypothalamic-Pituitary-Thyroid Axis Gate Seasonal Changes in Thermoregulation in the Hibernating Arctic Ground Squirrel (Urocitellus parryii)

Thermoregulation is necessary to maintain energy homeostasis. The novel discovery of brown adipose tissue (BAT) in humans has increased research interests in better understanding BAT thermogenesis to restore energy balance in metabolic disorders. The hibernating Arctic ground squirrel (AGS) offers a novel approach to investigate BAT thermogenesis. AGS seasonally increase their BAT mass to increase the ability to generate heat during interbout arousals. The mechanisms promoting the seasonal changes in BAT thermogenesis are not well understood. BAT thermogenesis is regulated by the raphe pallidus (rPA) and by thyroid hormones produced by the hypothalamic–pituitary–thyroid (HPT) axis. Here, we investigate if the HPT axis and the rPA undergo seasonal changes to modulate BAT thermogenesis in hibernation. We used histological analysis and tandem mass spectrometry to assess activation of the HPT axis and immunohistochemistry to measure neuronal activation. We found an increase in HPT axis activation in fall and in response to pharmacologically induced torpor when adenosine A1 receptor agonist was administered in winter. By contrast, the rPA neuronal activation was lower in winter in response to pharmacologically induced torpor. Activation of the rPA was also lower in winter compared to the other seasons. Our results suggest that thermogenic capacity develops during fall as the HPT axis is activated to reach maximum capacity in winter seen by increased free thyroid hormones in response to cooling. However, thermogenesis is inhibited during torpor as sympathetic premotor neuronal activation is lower in winter, until arousal when inhibition of thermogenesis is relieved. These findings describe seasonal modulation of thermoregulation that conserves energy through attenuated sympathetic drive, but retains heat generating capacity through activation of the HPT axis

Membrane phospholipid fatty acid composition regulates cardiac SERCA activity in a hibernator, the Syrian hamster (<i>Mesocricetus auratus</i>)

Polyunsaturated fatty acids (PUFA) have strong effects on hibernation and daily torpor. Increased dietary uptake of PUFA of the n-6 class, particularly of Linoleic acid (LA, C18:2 n-6) lengthens torpor bout duration and enables animals to reach lower body temperatures (T-b) and metabolic rates. As previously hypothesized, this well-known influence of PUFA may be mediated via effects of the membrane fatty acid composition on sarcoplasmic reticulum (SR) Ca2+- ATPase 2a (SERCA) in the heart of hibernators. We tested the hypotheses that high proportions of n-6 PUFA in general, or specifically high proportions of LA (C18:2 n-6) in SR phospholipids (PL) should be associated with increased cardiac SERCA activity, and should allow animals to reach lower minimum T-b in torpor. We measured activity of SERCA from hearts of hibernating and non-hibernating Syrian hamsters (Mesocricetus auratus) in vitro at 35 degrees C. Further, we determined the PL fatty acid composition of the SR membrane of these hearts. We found that SERCA activity strongly increased as the proportion of LA in SR PL increased but was negatively affected by the content of Docosahexaenoic acid (DHA; C22:6 n-3). SR PL from hibernating hamsters were characterized by high proportions of LA and low proportions of DHA. As a result, SERCA activity was significantly higher during entrance into torpor and in torpor compared to inter-bout arousal. Also, animals with increased SERCA activity reached lower T-b during torpor. Interestingly, a subgroup of hamsters which never entered torpor but remained euthermic throughout winter displayed a phenotype similar to animals in summer. This was characterized by lower proportions of LA and increased proportions of DHA in SR membranes, which is apparently incompatible with torpor. We conclude that the PUFA composition of SR membranes affects cardiac function via modulating SERCA activity, and hence determines the minimum T-b tolerated by hibernators.</p

Sex- and age-dependent contribution of System xc– to cognitive, sensory, and social behaviors revealed by comprehensive behavioral analyses of System xc– null mice

BackgroundSystem xc– (Sxc–) is an important heteromeric amino acid cystine/glutamate exchanger that plays a pivotal role in the CNS by importing cystine into cells while exporting glutamate. Although certain behaviors have been identified as altered in Sxc– null mutant mice, our understanding of the comprehensive impact of Sxc– on behavior remains incomplete.MethodsTo address this gap, we compared motor, sensory and social behaviors of male and female mice in mice null for Sxc– (SLC7A11sut/sut) with wildtype littermates (SLC7A11+/+) in a comprehensive and systematic manner to determine effects of genotype, sex, age, and their potential interactions.ResultsMotor performance was not affected by loss of Sxc– in both males and females, although it was impacted negatively by age. Motor learning was specifically disrupted in female mice lacking Sxc– at both 2 and 6 months of age. Further, female SLC7A11sut/sut mice at both ages exhibited impaired sociability, but normal spatial and recognition memory, as well as sensorimotor gating. Finally, pronounced open-space anxiety was displayed by female SLC7A11sut/sut when they were young. In contrast, young SLC7A11sut/sut male mice demonstrated normal sociability, delayed spatial learning, increased open-space anxiety and heightened sensitivity to noise. As they aged, anxiety and noise sensitivity abated but hyperactivity emerged.DiscussionWe find that the behavioral phenotypes of female SLC7A11sut/sut are similar to those observed in mouse models of autism spectrum disorder, while behaviors of male SLC7A11sut/sut resemble those seen in mouse models of attention deficit hyperactivity disorder. These results underscore the need for further investigation of SLC7A11 in neurodevelopment. By expanding our understanding of the potential involvement of Sxc–, we may gain additional insights into the mechanisms underlying complex neurodevelopmental conditions

Information Quality as an Antecedent for the use of Technology: Analysis of Youtube Social Media from the Perspective of Undergraduate Students in the Accounting Course

Social media, like YouTube, are increasingly present in people’s daily lives, no different in the educational context. However, some aspects may be favorable to the acceptance of these technologies, such as the quality of information. In this perspective, the study aims to analyze the influence of information quality as an antecedent of the use of technology, specifically related to YouTube social media with regard to undergraduate students in the Accounting course at a federal university. The theoretical framework is based on two aspects: (i) quality of information; (ii) the acceptance of technology in educational contexts, specifically about the technology acceptance model. After reviewing the literature, seven hypotheses were created. There was a survey, with the sending of electronic questionnaire and a final sample of 58 students. For data analysis, the structural equation modeling was used. In addition to the analysis of direct effects (established hypotheses), an analysis of indirect effects was carried out. The findings point to a direct effect on the following relationships: (H1) quality of information in perceived ease of use; (H3) perceived ease of use in perceived utility; (H5) perceived utility in attitude; (H7) attitude in behavioral intention. As practical, the relevance of using such media as a complementary means of learning for Accounting students is highlighted. Due to theoretical implications, the study contributes by listing the relevance of information quality as an antecedent for the acceptance of technology

Determinantes da Intenção de Uso de Serviços de Fintechs Por Estudantes de Ciências Contábeis: Uma Abordagem de Métodos Mistos

Fintechs are startups that operate in the financial sector and have gradually been receiving space in the market. However, it is still not clear which elements lead individuals, especially those involved in the business field, to adopt and use these services. Thus, this study aims to analyze which elements encourage the behavioral intention to use Fintech services from the perspective of students in the business field. The theoretical basis and hypothesis development were based on the Unified Theory of Acceptance and Use of Technology (UTAUT), which contemplates the facilitating conditions, performance expectancy, effort expectancy, social influence, and the behavioral intention to use said services. The study also included the variable “security” as an antecedent. Age and gender were controlled for this study. A survey resulted in a sample of 107 students, and the data was analyzed with a mixed-method approach: partial least squares - structural equation modeling (PLS-SEM) and fuzzy-set qualitative comparative analysis (fsQCA). With PLS-SEM, the findings demonstrate the positive effect of performance expectancy, effort expectancy and security on the behavioral intention to use fintech services. The fsQCA showed that different causal configurations can lead students to a high adoption of services provided by these startups. This study brings up new evidence that contributes to the UTAUT theory by intertwining this discussion with the security variable perceived during technology usage. Furthermore, it expands the entire discussion to the context of accepting a contemporary technology. Regarding the students, practical evidence is gathered regarding the determinants of their intention to use financial services.As FinTechs são startups atuantes no setor financeiro e vêm recebendo gradativo espaço no mercado. Entretanto, ainda não é claro quais elementos levam os indivíduos, especialmente da área de negócios, à adoção e uso desses serviços. Assim, o estudo tem por objetivo analisar quais elementos incentivam a intenção comportamental de uso dos serviços de FinTechs na perspectiva de estudantes que fazem parte do escopo da área de negócios. A fundamentação teórica e o desenvolvimento das hipóteses pautaram-se na Teoria Unificada da Aceitação do Uso da Tecnologia (UTAUT,) que contempla as dimensões de condições facilitadoras, expectativa de desempenho, expectativa de esforço, influência social e intenção comportamental de uso. O estudo ainda incluiu a variável segurança como antecedente. A idade e o gênero dos participantes foram controlados. Uma survey resultou em uma amostra de 107 estudantes, e os dados foram analisados por uma abordagem de métodos mistos: modelagem de equações estruturais por mínimos quadrados parciais (PLS-SEM) e análise qualitativa comparativa fuzzy-set (fsQCA). No âmbito da PLS-SEM, os achados apontam a influência positiva da expectativa de desempenho, expectativa de esforço e segurança na intenção comportamental de uso de serviços de FinTechs. Mediante a fsQCA, evidenciou-se que diferentes configurações causais podem levar os estudantes a uma alta adoção de serviços financeiros dessas startups. O estudo agrega novas evidências que contribuem para a teoria UTAUT, ao entrelaçar essa discussão com a variável de segurança percebida no uso da tecnologia. Além disso, expande toda essa discussão para o contexto de aceitação de uma tecnologia contemporânea: serviços de FinTechs. Para os estudantes, agregam-se evidências práticas sobre determinantes da intenção de uso de serviços financeiros

Teoria dos custos de transação: análise bibliométrica e sociométrica da literatura científica de 1945 a 2018

Objective: To analyze the characteristics of scientific publications about the Theory of Transaction Costs (TCT).Methodology / approach: For selection of the analyzed portfolio, the Web of Science database and some criteria were used to refine the sample, resulting in 9,907 scientific articles. With a Bibliometric and Sociometric focus, the data were analyzed using the bibliometrix package in the R and RStudio software.Originality / Relevance: There is a predominance of analyzes aimed at a single field of research and specific events or journals, samples composed of median quantities of publications, as well as limited time cuts in analysis or circumscribed geographic location. Thus, the study provides a global overview of the literature.Results: There has been a marked increase in the number of publications, especially since 1990. The journal with the highest number of publications and the most referenced is the Strategic Management Journal. The authors with the greatest collaboration networks are Wang, Y., with 41 publications, and Zhang, Y., with 29. Among the most cited works and co-citation networks, the productions of Williamson and Coase stand out. The United States has the largest number of articles in partnership with other countries, which signals the importance of other countries, in particular, Brazil, seeking scientific partnerships. Regarding keywords, there is an emphasis in costs, market, competitive advantage, and performance when linked to transaction costs.Theoretical / methodological contributions: The research contributes by providing a broad view of the state of the art in scientific knowledge and pointing out future perspectives of publications on TCT.Objetivo: Analizar las características de las publicaciones científicas sobre la Teoría de los Costos de Transacción (TCT).Metodología / enfoque: Para la selección de la cartera analizada, se utilizó la base de datos Web of Science y algunos criterios para refinar la muestra, lo que resultó en 9,907 artículos científicos. Con un enfoque bibliométrico y sociométrico, los datos se analizaron utilizando el package bibliometrix, en el software R y RStudio.Originalidad / Relevancia: Hay un predominio de los análisis dirigidos a un solo campo de investigación y eventos específicos o revistas, muestras compuestas de cantidades medianas de publicaciones, así como cortes de tiempo limitados en el análisis o ubicación geográfica circunscrita. Por lo tanto, el estudio proporciona una visión global de la literatura.Resultados: Ha habido un marcado aumento en el número de publicaciones, especialmente desde 1990. La revista con más publicaciones y la más referenciada es la revista Strategic Management Journal. Los autores con las mayores redes de colaboración son Wang, Y., con 41 publicaciones, y Zhang, Y., con 29. Entre las obras más citadas y las redes de citas, destacan las producciones de Williamson y Coase. Estados Unidos tiene el mayor número de artículos en asociación con otros países, lo que indica la importancia de que otros países, en particular, Brasil busquen asociaciones científicas. En las palabras clave, los costos, el mercado, la ventaja competitiva y el rendimiento se enfatizan cuando se vinculan con los costos de transacción.Contribuciones teóricas / metodológicas: la investigación contribuye proporcionando una visión amplia del estado del conocimiento científico y señalando las perspectivas futuras de las publicaciones sobre TCT.Objetivo do estudo: Analisar as características das publicações científicas acerca da Teoria dos Custos de Transação (TCT).Metodologia / abordagem: Para a seleção do portfólio analisado, utilizou-se a base de dados Web of Science e alguns critérios para refinar a amostra, resultando em 9.907 artigos científicos. Com foco Bibliométrico e Sociométrico, os dados foram analisados por meio do package bibliometrix nos softwares R e RStudio.Originalidade / Relevância: Há predominância de análises direcionadas a um único campo de pesquisa e eventos ou periódicos específicos, amostras compostas por quantidades medianas de publicações, bem como cortes temporais limitados de análise ou de circunscrita localização geográfica. Assim, o estudo proporciona um panorama global da literatura.Principais resultados: Há um acentuado crescimento do número de publicações, principalmente a partir de 1990. O periódico com maior número de publicações e mais referenciado é o Strategic Management Journal. Os autores com maior rede de colaboração são Wang, Y., com 41 publicações, e Zhang, Y., com 29. Dentre as obras mais citadas e redes de cocitação, destacam-se as produções de Williamson e Coase. Os Estados Unidos detêm o maior número de artigos em parceria com outros países, o que sinaliza a importância de outros países, em especial, o Brasil, buscar por parcerias científicas. Nas palavras-chave, custos, mercado, vantagem competitiva e desempenho tomam ênfase quando atreladas à temática custos de transação.Contribuições teóricas / metodológicas: A investigação contribui ao propiciar ampla visão do estado do conhecimento científico e apontar perspectivas futuras das publicações sobre TCT

Qualidade da Informação como Antecedente do uso da Tecnologia: Análise da Mídia Social Youtube sob a Ótica de Graduandos do Curso de Ciências Contábeis

Social media, like YouTube, are increasingly present in people’s daily lives, no different in the educational context. However, some aspects may be favorable to the acceptance of these technologies, such as the quality of information. In this perspective, the study aims to analyze the influence of information quality as an antecedent of the use of technology, specifically related to YouTube social media with regard to undergraduate students in the Accounting course at a federal university. The theoretical framework is based on two aspects: (i) quality of information; (ii) the acceptance of technology in educational contexts, specifically about the technology acceptance model. After reviewing the literature, seven hypotheses were created. There was a survey, with the sending of electronic questionnaire and a final sample of 58 students. For data analysis, the structural equation modeling was used. In addition to the analysis of direct effects (established hypotheses), an analysis of indirect effects was carried out. The findings point to a direct effect on the following relationships: (H1) quality of information in perceived ease of use; (H3) perceived ease of use in perceived utility; (H5) perceived utility in attitude; (H7) attitude in behavioral intention. As practical, the relevance of using such media as a complementary means of learning for Accounting students is highlighted. Due to theoretical implications, the study contributes by listing the relevance of information quality as an antecedent for the acceptance of technology.As mídias sociais, como o YouTube, estão cada vez mais presentes no cotidiano das pessoas, não sendo diferente no contexto educacional. Contudo, alguns aspectos podem ser favoráveis à aceitação dessas tecnologias, como a qualidade da informação. Nesta perspectiva, o estudo tem como objetivo analisar a influência da qualidade da informação como antecedente do uso da tecnologia, especificamente relacionado à mídia social YouTube no tocante aos graduandos do curso de ciências contábeis de uma universidade pública federal. O referencial teórico apoia-se a duas vertentes: (i) qualidade da informação; (ii) a aceitação da tecnologia em contextos educacionais, especificamente acerca do modelo de aceitação de tecnologia. Após a revisão da literatura, sete hipóteses foram criadas. A partir de uma survey, com envio de questionário eletrônico, obteve-se uma amostra de 58 estudantes. Para a análise dos dados, foi empregada a modelagem de equações estruturais. Complementarmente, a análise de efeitos diretos (hipóteses estabelecidas), efetuou-se a análise de efeitos indiretos. Os achados apontam efeito direto nas relações: (H1) qualidade da informação na facilidade percebida de uso; (H3) facilidade percebida de uso na utilidade percebida; (H5) utilidade percebida na atitude; (H7) atitude na intenção comportamental. Como implicações para prática, ressalta-se a relevância do uso de tal mídia como um meio complementar de aprendizado para os discentes de ciências contábeis. Pelo viés de implicações teóricas, o estudo contribui ao elencar a pertinência da qualidade da informação como um antecedente da aceitação da tecnologia

A Internet das coisas como recurso interativo na aprendizagem: Benefícios percebidos por discentes de Ciências Contábeis

Technology, especially in the accounting field, is changing the way we produce, work, study and relate. This study aims to analyze the effect of the concern with the Internet of Things on learning and the benefits perceived by students of the Accounting Sciences course at a Federal Public University. Data were collected by survey and analyzed using Structural Equation Modeling. The results show that student involvement is a key factor for the concern with the Internet of Things in learning, and this influences the benefits perceived by these students. Besides, the number of Internet of Things services and the perceived compatibility significantly influence the benefits perceived by students. The study contributes theoretically by listing antecedents of the perceived benefits by teachers and especially by students.A tecnologia, principalmente no âmbito contábil, está mudando a forma como produzimos, trabalhamos, estudamos e nos relacionamos. Este estudo tem como objetivo analisar o efeito da preocupação com a Internet das Coisas na aprendizagem e nos benefícios percebidos por estudantes do curso de Ciências Contábeis em uma Universidade Pública Federal. Os dados foram coletados por meio de surveys e analisados com Modelagem de Equações Estruturais. Os resultados apontam que o envolvimento dos estudantes é um fator chave para a preocupação com a Internet das Coisas na aprendizagem, e isto influencia os benefícios percebidos por eles. Ademais, o número de serviços de Internet das Coisas e a compatibilidade percebida também influenciam significativamente os benefícios percebidos pelos estudantes. O estudo contribui teoricamente ao enumerar os antecedentes dos benefícios percebidos pelos docentes e, principalmente, pelos discentes.La tecnología, especialmente en el campo de la contabilidad, está cambiando la forma en que producimos, trabajamos, estudiamos y nos relacionamos. El objetivo de este estudio es analizar el efecto de la preocupación con el Internet de las Cosas en el aprendizaje y en los beneficios percibidos por los estudiantes del curso de Ciencias Contables en una Universidad Pública Federal. Los datos fueron recolectados por encuesta y analizados utilizando el modelo de ecuaciones estructurales. Los resultados muestran que la participación de los estudiantes es un factor clave para la preocupación con el Internet de las cosas en el aprendizaje, y esto influye en los beneficios percibidos por estos. Además, la cantidad de servicios de Internet de las cosas y la compatibilidad percibida también influyen significativamente en los beneficios percibidos por los estudiantes. El estudio contribuye teóricamente al enumerar los antecedentes de los beneficios percibidos por los maestros y, principalmente, por los estudiantes

Qualificação Profissional, Inovação Tecnológica e Desempenho em Escritórios de Contabilidade

The study aims to analyze the indirect influence of professional qualification on the performance of Offices that provide Accounting Services, through technological innovation. Additionally, it investigates the direct relationship between professional qualification and technological innovation, as well as the influence of the latter with organizational performance. The methodological procedures are of descriptive, quantitative nature and were applied through a questionnaire on an electronic platform, and the data was analyzed using Structural Equation Modeling estimated using Partial Least Squares, in SmartPLS. The sample includes Accounting Offices associated with the Union of Accounting Services, Advisory, Expertise Information and Research in the State of Rio Grande do Sul (SESCON-RS). The findings indicate that professional qualification influences technological innovation, and latter influences performance. It is observed that technological innovation promotes total mediation between professional qualification and performance, since the indirect effect is significant, while the direct effect is not significant. This way, it is concluded that although the investments with the qualification of the accounting professionals do not directly influence the performance, it promotes a greater technological innovation, which consequently will significantly boost the performance. Theoretically, this research contributes by showing an indirect effect of professional qualification on performance, through the total mediation promoted by technological innovation. In a practical terms, subsidies are shown to infer the relevance of Accounting professionals in qualifying, mainly in the technological terms.O estudo tem por objetivo analisar a influência indireta da qualificação profissional no desempenho de Escritórios prestadores de Serviços de Contabilidade, por meio da inovação tecnológica. Adicionalmente, se investiga a relação direta da qualificação profissional na inovação tecnológica, bem como desta com o desempenho organizacional. Os procedimentos metodológicos perpassam o viés descritivo, quantitativo e foi instrumentalizado por meio de questionário em plataforma eletrônica, com os dados analisados por meio de Modelagem de Equações Estruturais estimados mediante Mínimos Quadrados Parciais, no SmartPLS. A amostra abrange Escritórios de Contabilidade associados ao Sindicato das Empresas de Serviços Contábeis, Assessoramento, Perícias Informações e Pesquisas do Estado do Rio Grande do Sul (SESCON-RS). Os achados apontam que a qualificação profissional influencia a inovação tecnológica, assim como essa influencia o desempenho. Observa-se que a inovação tecnológica promove mediação total entre a qualificação profissional e o desempenho, uma vez que o efeito indireto é significativo, enquanto o direto não apresenta significância. Desta maneira, conclui-se que apesar dos investimentos com a qualificação dos profissionais contábeis não influenciar diretamente o desempenho, promove uma maior inovação tecnológica, que consequentemente impulsionará significativamente o desempenho. Teoricamente, a investigação contribui ao evidenciar um efeito indireto da qualificação profissional no desempenho, por meio da mediação total promovida pela inovação tecnológica. De maneira prática, exibem-se subsídios para inferir a pertinência dos profissionais Contábeis em se qualificarem, principalmente sob o viés tecnológico