Edson Luiz Riccio

Pesquisa científica em contabilidade entre 1990 e 2003

The article analyzes distribution, methodology, evolution, and topics in accounting scientific publications, as well as authors’ contributions. The period covered was 1990 through 2003, in Brazilian journals with a Capes ranking of A. The methodology was descriptive research; using a structured questionnaire. Out of the 2,037 articles published in the period under study, 60 were found to be on accounting. Descriptive analysis showed that institutions with highest number of publications were ranked as follows: USP, FGV-SP, FGV-RJ and UFRGS. Sao Paulo state stands at the top for number of published articles. Bibliometric analysis using Lotka Law showed authors’ productivity in that period. Results also showed that the number of authors with one publication only is higher than data available in the literature.

Dez anos de pesquisa contábil no Brasil: análise dos trabalhos apresentados nos ENANPADs de 1996 a 2005

Este trabalho analisa a evolucao temporal da producao de pesquisa cientifi ca em Contabilidade no Brasil e a relacao entre as abordagens normativa e positiva. Para isso, fundamenta-se em uma pesquisa descritiva documental com trabalhos apresentados nos Encontros Anuais da Associacao Nacional de Programas de Pos-Graduacao em Administracao – ENANPADs, de 1996 a 2005. Para avaliar a produtividade dos autores dos trabalhos, utilizou-se a analise bibliometrica (Lei de Lotka). Os resultados alinham-se com os obtidos por Fulbier e Sellhorn (2006) no âmbito europeu, revelam uma predominância da abordagem positiva, indicam que poucos pesquisadores utilizam as duas abordagens e constatam uma produtividade mais baixa dos pesquisadores brasileiros, comparativamente aos que publicam em periodicos de lingua inglesa.

Accounting research in Brazilian universities: 1962-1999

This study analyses the distribution and the characteristics of accounting academic texts produced in Brazilian Universities. It includes all dissertations from the Master of Science, and thesis from the Doctoral degerr, both in accounting programs. For this study they were considered all together. The Universities considered are three. In which the respective programs in accounting have the official authorization from Brazilian State Departament of Education for graduate level. The entire production during the period of 1962 through 1999, in a total of 386 texts, was analyzed with multidimensional methods. The analysis focused the trends in the number of dissertations and thesis per year, the research method employed and the variation in topics covered by the field of accouting research. Some of the findings reveal that a although financial accounting represents 18% of total, the majority was produced between 1985 and 1990, and ferm 1997 to 1999 reduced to 13%. Education had a peak between 1988 and 1990 and is falling progressively since then. International accounting is growing since 1988 but has not been over the 4%, which is still very low when compared with the globalization of the Brazilian economy. Management accounting has 21%, is the largest amount and stable untill 1991 and since then indicates a trend to reduction. Regarding the business area, it was found that 77% refers to generic (theoretical), and 23% to any type of business area. Banks (28%). Public sector (13%) and Agricultural (10%) are the three larger business areas reserached. The study of growth quality of accounting research is important to the continued development of the accounting education well as for the accounting harmonization.

Continuous auditing: the USA experience and considerations for its implementation in Brazil

Continuous Auditing, broadly defined as the transformation of internal and external auditing through the application of modern information technology, is being increasingly adopted by firms throughout the world. Organizations ranging from Siemens, HCA, the Royal Canadian Mounted Police, BIPOP Bank and the Internal Revenue Service are developing tools and practices that will bring assurance closer to the transaction and reduce through automation, the cost of auditing. A June 2006 PricewaterhouseCoopers survey finds that 50% of U.S. companies now use continuous auditing techniques and 31% percent of the rest have already made plans to follow suit. In this article we introduce the concepts of CA to a Brazilian audience and discuss its further application there.

Evidências da globalização na educação contábil: estudo das grades curriculares dos cursos de graduação em universidades brasileiras e portuguesas

Accounting education has been a constant concern for International Accounting organisms such as IFAC and IASB, as well as the UN, through sections such as ISAR/UNCTAD. Accounting education institutions from different countries, in turn, are stimulated to adapt to the changes provoked by globalization. Thus, the authors believe that, the greater the similarity between the curriculum adopted by a certain country and the international curriculum, the greater will be the evidence of harmonization in that countrys accounting education. For the sake of comparison, the authors consider that the ISAR/UNCTAD/UNs proposal of a Model Curriculum (MC) contains the ideal conceptual structure or the blocks of knowledge to be supplied by the universities in their Accounting curricula. The study compares the results of an analysis of 25 Brazilian and 25 Portuguese colleges in relation to the MC. When analyzing their position in relation to the MC, it is noticed that the Administrative and Organizational Knowledge Block - in Brazil as well as in Portugal-presented greater proximity. The general knowledge block was most distant. Another characteristic observed in the results is the low amount of subjects on Information Technology in most of the curricula.

Movimentos de teorias em campos interdisciplinares: a inserção de Michel Foucault na contabilidade

Michel Foucaults works have been referenced in several fields of knowledge and such influence has also been noticed in accounting. This article is based on Pierre Bourdieus conceptual model to analyze the nature of Foucaults insertion in accounting thinking through the collection and systematization of articles published in international scientific accounting journals. The objective is to address at what point in time Foucault started acting as a reference, the how he was accepted or refused by researchers, the relationship between the field in which references were produced and the field in which they were received, and to which subjects he has turned to be indispensable. The method used was descriptive research. Of a total of 66 scientific journals related with accounting research, with 6.428 published articles, 113 articles were identified in 14 magazines with reference to Foucault. It was possible to verify that 40% of the articles are based in Foucault. Of that total, 52% deals with disciplinary aspects of accounting, followed by the subject regarding speech-language-narrative (22%). The remaining - 60% - mentions Foucault as incidental or topical reference to their concepts.

Introdução ao XBRL: nova linguagem para a divulgação de informações empresariais pela internet

O trabalho tem como objetivo analisar as principais caracteristicas de divulgacao de informacoes financeiras pela Internet, por meio da linguagem eletronica XBRL – eXtensible Business Reporting Language. Foram estudados a sua trajetoria, estado da arte, funcionalidades, principais locais de desenvolvimento, grupos de pesquisa, institutos envolvidos, eventos relacionados, taxonomia de sua estrutura, tendo como base a bibliografia sobre o tema. Acesso ao texto completo (PDF)

E-Govern Evaluation Using the Whole-of-Systems Approach

Evaluating e-government is a difficult and costly activity. On the one hand the evaluation of egovernmentis difficult because it is not always clear what should be evaluated. Actually, it is quitedifferent to evaluate the efficiency of a single e-government service, the benefits that derive fromthe implementation of an e-government project, the effectiveness of a programme for the spreadingof e-government or the outcomes of an e-government policy. On the other hand, the evaluation of egovernmentis costly because it requires performing some specific activities that add further costs tothe costs for implementing and operating ICT systems and applications. In this paper, we argue thata whole-of-system approach to evaluation, based on the use of secondary data sources, can helpreducing both the complexity and the cost related to the ex-post evaluation of e-governmentinitiatives. A whole-of-system approach considers how an e-government initiative contributes to theachievement of global society objectives and to the delivery of public value to citizens. Moreover,by simultaneously considering the different interests involved, a whole-of-system approach allowsfor a better evaluation of the distribution of the benefits that possibly derive from an e-governmentinitiative.The use of secondary data sources sensibly reduces the costs for the evaluation of an egovernmentinitiative since it can take advantage of data already available. Moreover, besidesreducing the costs for data collection, the use of secondary data sources provides some furtheradvantages as well, such as easy reproducibility, ability to generalize the results arising from largerdatasets, reliability of the data deriving from their having been compiled by trustworthyorganizations.We discuss what a whole-of-system approach to the evaluation of e-governmentamounts to and argue that a public value evaluation must be performed at the system level. Thisapproach will be exemplified with respect to the evaluation of the impacts of an e-governmentinitiative at the country level, based on the use of secondary data sources.

Análise do conceito de sucesso aplicado ao gerenciamento de projetos de tecnologia da informação

This study evaluates the concept of success in project management that is applicable to the IT universe, from the classical theory associated with the techniques of project management. Therefore, it applies the theoretical analysis associated to the context of information technology in enterprises as well as the classic literature of traditional project management, focusing on its application in business information technology. From the literature developed in the first part of the study, four propositions were prepared for study which formed the basis for the development of the field research with three large companies that develop projects of Information Technology. The methodology used in the study predicted the development of the multiple case study. Empirical evidence suggests that the concept of success found in the classical literature in project management adjusts to the environment management of IT projects. Showed that it is possible to create the model of standard IT projects in order to replicate it in future derivatives projects, which depends on the learning acquired at the end of a long and continuous process and sponsorship of senior management, which ultimately results in its merger into the company culture.

Foundations for an Agile Governance Manifesto: a bridge for business agility

Context : People are a key element of change in organizations and its driving force. The need to understand people as an essential and creative component of the structures and processes is a critical success factor for governance initiatives. Objective : Inspired by the Manifesto for Agile Software Development, this paper proposes the Agile Governance Manifesto as a behavioral reference for individuals and teams in order to help implement agile governance in organizations. Method : This proposal emerges as an inductive and structuralist look over the findings from a broad research developed to describe and analyze the agile governance phenomena, supported by several complementary studies: systematic literature review, observation and interaction of professional groups based on social networks, semi structured interviews, and explanatory survey with representative agents of the phenomena under study. Results : We characterize the agile governance phenomena with six meta-principles and nine meta-values are discussed in order to guide future researches and especially to drive practices on agile governance. Conclusion : This proposal is to be used as an instrument to build an appreciative and positive organizational culture in order to pave the way for smoother and gradual adoption of agile governance.