Edicreia Andrade dos Santos

Intenção dos Alunos em Seguir Carreira na Área de Contabilidade sob a Perspectiva da Teoria do Comportamento Planejado

Objective: What are the students’ intentions related to the profession and, consequently, their career when taking the undergraduate course in Accounting? In view of the diverse options the professionals of the area have in the market, this study investigates the factors that influence the behavioral intention of the students in all phases at a federal university of the South of Brazil to follow a career in the accounting area, in the framework of the Theory of Planned Behavior. Method: Data collection was performed through a questionnaire applied to 302 students. For the analysis of the data, we used descriptive statistics, factorial analysis and Structural Equations. Results: The results obtained emphasize that the opinions of professionals in the area, friends and partners are relevant for this decision. It is also inferred that the students do not see the careers of the accounting profession accompanied by acknowledged status and prestige; that remunerations are not good; and that there are no good opportunities available in the market. Contribution: The research results contribute to clarify factors that can significantly influence the students’ intention to pursue a career in the area they study in, and may also provide inputs on aspects that need to be improved to stimulate students’ interest.

Seguir ou não carreira na área de contabilidade: um estudo sob o enfoque da Teoria do Comportamento Planejado

is study investigates the intention of 691 students graduating from Accounting courses at public universities in the state of Paraná to pursue a career in the area of accounting, based on the eory of Planned Behavior. For the analysis, the sample was divided into ten mesoregions according to the criteria of the Paranaense Institute for Economic and Social Development (Ipardes). e data collected were treated using descriptive statistics and structural equations techniques. e research hypotheses were corroborated in most of the mesoregions and the main ndings show that attitude, subjective norm, and perceived behavioral control variables a ect the students’ intention to pursue a career in the area of accounting. e samples for six mesoregions (1. Curitiba Metropolitan Area, 2. East Center, 4. North Central, 5. Northwest, 6. West, and 9. South Center), in which the three hypotheses were corroborated, represent the largest and most developed cities in Paraná. e results in the ten mesoregions studied explain an intention variance of between 27.84% and 64.31%. e ndings of this research contribute to understanding the pro les of accounting graduates from public institutions in the state of Paraná, providing elements to support the managers of the institutions in analyzing and elaborating di erentiated strategies in relation to course curricula and approaches, according to the particular region. In addition, regulatory agencies can use these ndings as a basis for in-depth research on the variables that in uence the intentions of future professionals and to develop policies that guide institutions in developing courses with more adequate and consistent content for the market.

Benchmarking for Brasilian accounting jornals: a compararison with the Jornal of Accounting and Economics

This study analyzed the factors that interfere in the period of evaluation of the national journals of the accounting area and how far this term is from American standards, based on the publications of the Journal of Accounting and Economics (JAE). Documentary research with data from 1454 articles from 17 periodicals published in the Portal of Periodicals of Capes. An average term of 254 days was observed between the date of submission and acceptance. The longest evaluation period was 1220 days, that is, an evaluation process over 3 years. As for the shortest period, two articles published by Pensar Contábil are highlighted on the same day they were submitted. The comparison of the average evaluation period with Gabriel Nilson Coelho, David Daniel Hammes Junior, Edicreia Andrade dos Santos, Leonardo Flach 23 Revista Capital Científico Volume 16 n.3. Jul/Set 2018. DOI: 10.5935/2177-4153.20180018 the results of the JAE can serve as a basis to make the editorial process more efficient and contribute to the development of the national scientific knowledge of the area. In addition, the findings contribute to the Brazilian researchers to reflect on some points in which the Brazilian scientific knowledge standard of Accounting is not following the international one. This fact may be related to the low insertion of national manuscripts in international journals.

SISTEMAS DE MENSURAÇÃO DE DESEMPENHO, CLAREZA DE PAPEL, EMPOWERMENT PSICOLÓGICO E DESEMPENHO GERENCIAL: UM ESTUDO DE SUAS RELAÇÕES

O objetivo do trabalho e investigar quais sao os efeitos das Hipoteses da Teoria Positiva da Contabilidade (TPC) na Qualidade da Informacao Contabil, a qual pode ser determinada pelas medidas de relevância, tempestividade, conservadorismo condicional e gerenciamento de resultados das informacoes divulgadas nas Demonstracoes Financeiras. A amostra contara com observacoes de empresas com mais de 80% das acoes negociadas na BM&FBOVESPA, no periodo de 2010 a 2014. As observacoes serao segregadas entre aquelas que sofrem maior e menor influencia das Hipoteses da TPC e, serao criadas dummies para esses quartis. Com o intuito de analisar e comparar os grupos com maior e menor influencia serao rodados os modelos originais para Q1 e Q3 separadamente e, numa segunda analise, serao feitas interacoes das dummies dos quartis com as variaveis originais dos modelos de relevância, tempestividade, conservadorismo condicional e gerenciamento de resultados.