Frederico A. de Carvalho

A importância da contabilidade de competência para a informação de custos governamental

A gestao financeira governamental, calcada em indicadores fiscais de curto prazo, tem sido questionada quanto a capacidade de atender aos anseios informacionais de diferentes stakeholders. A cidadania se realiza atraves da garantia dos direitos individuais, especialmente o direito a informacao. Os fluxos financeiros isoladamente nao representam o consumo de recursos, nem seu comprometimento no longo prazo, evidenciando ao cidadao o impacto imediato do uso de recursos publicos e pouco dizendo sobre o aumento de encargos no futuro. Um regime mais abrangente pode evidenciar uma cifra de longo prazo intergeracoes, contribuindo para a tomada de decisao politica fiscal e operacional. Essa possibilidade suscita ajustes metodologicos na informacao contabil governamental. Este artigo discute os mecanismos de pressao por melhores informacoes e suas diferentes expressoes, apresentando um caso ficticio para exemplificar parte dos argumentos teoricos

Expectativas e percepções em seqüências de serviço

Taking advantage of the empirical opportunity supplied by the education service, this work proposes investigating two themes related to the analysis of service sequences: the variation in expectations and perceptions over time and their predictive capacity relative to future service quality. Two research objectives were defined: (a) to test for possible alterations in perception and expectations as to graduation, by accompanying the evolution of experience with the service, and (b) to test the capacity of expectations and perceptions for forecasting service quality in a future post-graduate situation. The convenience sample comprised 71 students, divided into two groups in accordance with the term they attended to. The research instrument used was a simplified version of the Servqual questionnaire. Both Perceptions and Expectations showed a significant decrease between the groups. The variations in the two groups for the three variables were practically the same. Although the individuals are not the same and have different demographic characteristics, the result suggests that the differences must be associated with their experience of the service. Finally, current expectations demonstrated positive and significant impact on future expectations.

Redes interorganizacionais, poder e dependência no futebol brasileiro

A partir do caso de um clube de futebol profissional, a pesquisa procura construir uma rede interorganizacional de modo a identificar os atores envolvidos e a examinar como se estabelecem relacionamentos entre eles. Os dados foram obtidos por meio de entrevistas semi-estruturadas com informantes diretamente envolvidos no caso e com outros profissionais relevantes. As analises focalizaram relacoes duais: televisao / esporte; esporte / patrocinador; e televisao / patrocinador. Observou-se que a maior empresa nacional de televisao, representando uma emissora aberta e um canal fechado, e a grande detentora do poder na rede, sendo a unica empresa de transmissao capaz de pagar os direitos cobrados e, assim, oferecer um recurso essencial para as entidades esportivas e para os patrocinadores, que e a exposicao. Os patrocinadores, tambem, sao importantes para as entidades esportivas, pois representam, em media, 25% das receitas dos clubes. As entidades esportivas, a seu turno, fornecem o “produto” – o “desempenho esportivo” – mas, em funcao de sua relativa debilidade financeira, tem apenas reduzido poder na rede.

Expectativas y percepciones en secuencias de servicio

Taking advantage of the empirical opportunity supplied by the education service, this work proposes investigating two themes related to the analysis of service sequences: the variation in expectations and perceptions over time and their predictive capacity relative to future service quality. Two research objectives were defined: (a) to test for possible alterations in perception and expectations as to graduation, by accompanying the evolution of experience with the service, and (b) to test the capacity of expectations and perceptions for forecasting service quality in a future post-graduate situation. The convenience sample comprised 71 students, divided into two groups in accordance with the term they attended to. The research instrument used was a simplified version of the Servqual questionnaire. Both Perceptions and Expectations showed a significant decrease between the groups. The variations in the two groups for the three variables were practically the same. Although the individuals are not the same and have different demographic characteristics, the result suggests that the differences must be associated with their experience of the service. Finally, current expectations demonstrated positive and significant impact on future expectations.

Expectations and perceptions in service sequences

Taking advantage of the empirical opportunity supplied by the education service, this work proposes investigating two themes related to the analysis of service sequences: the variation in expectations and perceptions over time and their predictive capacity relative to future service quality. Two research objectives were defined: (a) to test for possible alterations in perception and expectations as to graduation, by accompanying the evolution of experience with the service, and (b) to test the capacity of expectations and perceptions for forecasting service quality in a future post-graduate situation. The convenience sample comprised 71 students, divided into two groups in accordance with the term they attended to. The research instrument used was a simplified version of the Servqual questionnaire. Both Perceptions and Expectations showed a significant decrease between the groups. The variations in the two groups for the three variables were practically the same. Although the individuals are not the same and have different demographic characteristics, the result suggests that the differences must be associated with their experience of the service. Finally, current expectations demonstrated positive and significant impact on future expectations.