Edgard B. Cornachione

Work meaning among mid-level professional employees: A study of the importance of work centrality and extrinsic and intrinsic work goals in eight countries

We conducted a survey-based study on the meaning of work of some 1500 mid-level professional employees in private and public organizations in eight countries. Using the country clustering described in the GLOBE series of studies and the theoretical framework of the Meaning of Work study, five hypotheses were tested. The study found support for the universal valuation of work and family as major life domains and the relative importance of leisure, religion, and community involvement. Work centrality was related in differentiated ways to performance orientation, assertiveness, and humane orientation indices. Extrinsic and intrinsic work goals differed and were related to country clustering. The report concludes with implications for the theory and practice of human resource development and offers suggestions for further research.

All work and no play? The meaning of work and work stress of mid-level managers in the United States, Brazil, and Korea1

Based in identity theory and the depletion hypothesis in the work-life literature, this study investigated dimensions of the meaning of work and work stress among mid-level managers in the United States, Brazil, and Korea. Findings include a high salience of work as a central life concern but a primacy of family involvement in each country. The importance of religious involvement, leisure activities, and community involvement was rated low. Intrinsic and extrinsic orientations to working were related to increased levels of work stress, but in each country the dimensions of work stress were associated with meaning of work aspects in different combinations and affected different demographic groups in different ways. The theoretical and practical implications of the findings imply the need for a differentiated understanding of the meaning of work dimensions in international settings and the awareness that increased levels of work stress can results from higher levels of work centrality and intrinsic and economic work orientations.

Educação on-line em contabilidade: propensão e aspectos curriculares

Based on business education literature, fi ndings from human resource development scholars, and considering educational and training needs in the workplace, this study focuses on analyzing executive students’ (working adults students) metacognition and tendency to attend on-line MBA courses in accounting (mainly Accounting and related subjects), and whether specifi c content areas can be related to this phenomenon. The increasing offer of on-line courses, based on the fl exibility and adaptability granted by this education mode, reinforces the relevance of understanding the factors that infl uence tendencies towards students’ participation. According to the 2007 Brazilian Distance Education Statistical Yearbook, one out of 80 Brazilian students relied on distance education in 2006. About 2,279,000 students enrolled in various types (e.g., accredited programs, corporate education) of 889

Equivalent units of production: a new look at an old issue

Purpose – This paper focuses on the determination of the cost completion rate used to calculate the equivalent units of production in a continuous process costing system. The paper aims at two research questions. What procedures do companies utilize in practical terms? How should the completion level percentage be calculated conceptually?Design/methodology/approach – The study is a qualitative exploratory survey. The companies targeted were those noted in “Melhores e Maiores,” a ranking of the best and biggest Brazilian companies. A total of 175 questionnaires were sent to pre‐selected enterprises, each with revenues of more than US

Grau de acabamento e unidades equivalentes de produção: uma abordagem conceitual e empírica

100 million per year, and 50 usable responses were returned.Findings – A literature review of the theoretical procedures used for continuous process costing revealed no indication of an objective method for determining the completion level. The empirical research in the present study confirmed that, in practice, companies do not adopt the general procedures proposed by the the...

Frauds and Information Technology: Analysis of the Influence on Accounting and Company Systems

Este artigo tem como objeto de estudo o problema da determinacao do grau de acabamento utilizado no processo de calculo das unidades equivalentes de producao no sistema de custeio por processo continuo. Foi estabelecida a hipotese que a teoria da contabilidade de custos nao oferece uma solucao objetiva para o calculo do grau de acabamento e, dessa forma, as empresas nao adotam os conceitos teoricos fundamentais definidos pela teoria, no que diz respeito a valorizacao do estoque de produtos em processo e valorizacao dos produtos acabados em industriais de producao continua A revisao da literatura, considerando-se um grupo de obras de autores classicos da contabilidade de custos, constatou que nao existe indicacao objetiva da forma de calculo do grau de acabamento. Este trabalho apresenta um metodo para calculo do grau de acabamento e um estudo exploratorio desenvolvido com a finalidade de se obter um conhecimento pragmatico sobre a realidade das empresas quanto ao tema em questao. As pesquisas bibliografica e empirica indicam a validade da hipotese estabelecida.

Ethical Cultures in Large Business Organizations in Brazil, Russia, India, and China

In an age characterized by information technology, this article aims at criticizing, pointing out and discussing some considerations about frauds in the organizational and more specifically the accounting and company information systems environment. First, the subject will be conceptualized and characterized, discussing the different existing forms and techniques for committing fraud. Then, we will treat a crime that is very common nowadays and that has been causing constraints and great damages to the corporate world, namely, the frauds realized in/with computers. Frauds have always occurred within companies, but the development of information technology provided them with such a speed and refinement they did not have before, which is aggravated by the fact that these crimes are difficult to detect.