Gilberto de Andrade Martins

Pesquisa acadêmica em contabilidade gerencial no Brasil: análise e reflexões sobre teorias, metodologias e paradigmas

This aim of this study is to examine and analyse the epistemological characteristics of the academic research on management accounting in Brazil. It is based on bibliometric and content analyses of 287 papers presented at the Brazilian Association of Graduate Programs in Accounting [ANPCONT] Conferences in 2007 and 2008, University of Sao Paulo [USP] Accounting and Control Conferences and the National Association of Graduate Studies and Research in Administration [ANPAD] Meetings from 2005 to 2008. The results include the following points: (a) few references dealing with the theories of management accounting, few references to articles published in international journals and a high average age (10 years) of the works that were cited; (b) the research strategies concentrated in field studies (38%), descriptive studies (16%) and documental works (9%), without generating substantive theoretical contributions or explanatory analyses; (c) in relation to the theories used, 83% of the works drew upon accounting concepts or legislation, while 17% used theories from Economics, Sociology or Psychology; and (d) with respect to paradigms, most are compatible with the functionalist paradigm (97%), while only 3% with the critical/interpretive models.

Relação orientador-orientando e suas influências na elaboração de teses e dissertações

The present study had as objective to understand the relationship between academic advisors and graduate students and their influences in the process leading from research to the completion of thesis and dissertations in Sao Paulo/Brazil graduate programs in Accounting. The methodology adopted was qualitative collecting data and information through interviews. Results indicated that in the choice process academic advisors valued technical characteristics of the students. However students tended to be appreciative of the advisers affectionate and personal characteristics. It was also verified that the orientation qualifies graduate students for authoring articles in periodicals and that many problems could be explained by the nature of the relationship between advisors and their advisees.

Pós-graduação: o curso de doutorado em ciências contábeis da FEA/USP

O segmento de Cursos de Pos-Graduacao Stricto Sensu brasileiros apresentou um crescimento notavel nos ultimos anos. De 1976, ano em que teve inicio o processo de avaliacao dos Cursos de Pos-Graduacao pela Capes, a 2004, os cursos recomendados passaram de um total de 673, (desses, 183 doutorados) para 2.993 (sendo 1.034 doutorados). Na area de Ciencias Contabeis, segundo dados da Capes existem 16 programas. Um deles, o Programa de Pos-Graduacao em Ciencias Contabeis da FEA/USP detem o unico curso de doutorado na area existente no pais. Dado o seu ineditismo e sua importância, o objetivo geral desta pesquisa foi resgatar a historia do Programa de Pos-Graduacao do Departamento de Contabilidade e Atuaria da FEA/USP. Para atender a esse objetivo a trajetoria metodologica envolveu, alem da pesquisa bibliografica, o levantamento historico de documentacao e entrevistas. O programa nasceu da vontade, necessidade e perseveranca dos professores do departamento. Concluiu-se que o programa se encontra consolidado e tem no corpo docente seu ponto mais forte. A endogenia apresenta-se como o ponto mais fraco.

O CONCEITO DE PROFESSOR INVESTIGADOR: OS SABERES E AS COMPETÊNCIAS NECESSÁRIAS À DOCÊNCIA REFLEXIVA NA ÁREA CONTÁBIL

The main intention of this communication is to show that throughout the history of Humanity the disciplines of Accounting and Mathematics have had an intimate connection and a parallel development, one next to the other. Today, as well as in the past, the mathematical models are necessary and we would even say indispensable to deepen the discussion, and to be able to advance in our collective intention to formalize our accounting discipline as a science. With the development of this investigation we try to contribute to the improvement of the quality of accounting education, by studying how accounting is taught, and based on this analysis, to promote pertinent changes in the curricula of Public Accountants office, particularly regarding contents, methodologies, bibliography and evaluation . To contribute concrete tools of analyses, that allow the focus of education on mathematical issues in a local, regional and national context, and which in addition may have parameters of evaluation, analysis and synthesis, on the aspects that concern the suitable use of mathematics in the development of the Public Accountant’s daily tasks, in order to improve their processes of analysis and decision making.On the basis of the principles of a global society, a New Economy is emerging. The Corporate Social Responsibility (CSR) is an increasingly important topic in the New Economy in general, and in the European Union in particular. Thus, an important role is played by companies’ social responsibility to achieve Lisbon Summit goal “the most competitive and dynamic knowledge-based economy in the world”. The CSR reporting has a triple-bottom line approach in the assessment of a company’s performance: the economic, the environment and the social factors. Mutatis mutandis, more and more the assessment of company’s competitiveness takes into account the principles of sustainability. The link between the intangible assets and CSR is intimate and multifaceted. In order to develop company’s abilities to create future economic value, one step should consist in the expansion of the financial reporting process in order to incorporate the valuation of a company’s intangible and intellectual assets. These mentioned factors have become most important to business success and economic growth in the 21st century.This paper provides an analysis of the financial conditions and activities developed by the construction companies in The Canary Islands during the period 2000-2002. The analyzed sample is composed of 318 companies that were involved in production activities during the period considered. Firstly, a descriptive analysis of the composition of the sample is made, in reference to the age, legal status and nature and conditions of companies that have been audited or not audited. It was also considered advisable to classify the set of economic units based on turnover, assets and the number of workers, in order to obtain a better idea of the size of each company. In order to perform the economic and financial analysis of assets and the activities d carried out by the companies of the sector, we examined balance sheets and the income statements, along with profitability and solvency. In order to complete the analysis and place it in context, we conclude with a reference to the economic framework and expectations of the sector, as well as the competitive position of the Canary Islands construction sector and its future perspectives.This article provides an overall tax analysis of the complexity of the Portuguese tax system. Before discussing whether we should change the way we tax ourselves, it will be useful to compare the Portuguese tax system to other OCDE and European countries. However, the main aim of this study is to discuss the main aspects that make the Portuguese tax system complex and difficult to enforce. Then, in order to simplify the Portuguese tax system, we will focus on economic, administrative and legislative issues that have introduced some kind of complexity in the tax system.

Doutores em ciências contábeis: análise sob a óptica da teoria do capital humano

The assumptions pertaining to the human capital theory establish that people study, and that the main result of education is the change it grants to the abilities and knowledge of those who study. The anticipated consequence is the improvement in income, life quality and professional and social opportunities. Based on this theoretical framework, this study aims to identify and analyze the evaluations and views that holders of a PhD degree in Accounting Sciences from FEA/USP have on the influence of this degree on their social responsibilities and progress. The findings substantiate the expectations, explanations and predictions of the theory. According to graduates of this program, the 19 factors that might possibly have been altered and were presented to them, were substantially influenced by the degree. The results show that this PhD in Accounting Sciences has found its place mainly among married men who perform in the market. On average, they finished their degree around the age of 42 and intended to follow or enhance research skills and achievement of a higher income level when they first started. On this last point, they were completely successful. The effects of the degree on income are outstanding.

Divulgação de trabalho: considerações sobre os doze anos do caderno de estudos

This paper aims to present an evaluation of the current periodical Caderno de Estudos, nowadays called Revista Contabilidade & Financas - USP, which is published by the Institute for Accounting, Actuary and Financial Research Foundation (FIPECAFI), an entity that supports the Department of Accountancy and Actuary Science of the School of Economy, Administration and Accountancy of the University of Sao Paulo (FEA/USP). The research results may be useful to editors, publishers, authors, index services, libraries, documentation centers and particularly to the researchers in the sphere of Accountancy. The publication of epistemological studies on the production of Accountancy knowledge in Brazilian periodicals is recent. The transformations that occurred in the abovementioned magazine, particularly between 1996 and 2001, cause a pleasant surprise. The number of articles in the Caderno that present results and analyses of empirical research is extremely low. A predominance of exclusively bibliographical studies is verified. The periodical presents remarkably generalist characteristics. Statistics are presented and discussed, which refer to quantity of articles, pages per article, quantity and academic affiliation of the authors, approached macro-themes, as well as the bibliographical references used by the authors. In the last part of the text, some suggestions are given for improving the periodical.

Destinação de riqueza aos acionistas e aos empregados: comparação entre empresas estatais e privadas

Several empirical studies were made with objective to investigate effects of nature of capital control - public and private - on enterprise performance, motivated mainly for supposed inefficiency of public enterprises. However, few studies investigate effects of this variable for the enterprise contribution to society in the meaning of wealth distribution, which is the objective of this study. Assuming that enterprises that operate in the same sector offer similar products and are exposed to similar influences, this study examines the hypothesis that, during the period from 1998 to 2002, the structure of the wealth distribution to employees and shareholders of the firm which operates in public sector service could differ by the function of capital control influence, tested by Mann-Whitney and Kruskall-Wallis Test. Besides, we examine effects of the size of firms, orientated by the multivariate technique named Cluster Analysis. The variables analyzed were extracted from Statement of Value Added (SVA). Our results suggest that private enterprises pays a smaller portion of wealth created to employees than public enterprises, despite not found signs that remunerate more shareholders, differing of some similar studies.

Adoção do marketing pelas instituições de ensino superior

The search of solutions to the very serious problems faced by the administrators of Higher Education Institutions related to efficient adjustment of these organizations to society, associated with thepromissing possibility of adoption and application of Marketing of Educational Services represent the main interest of this paper.Todays situation of Higher Education Institutions, the concepts about the Marketing of Educational Services, as well as the methodology, results and conclusions about a research carried out in 31 institutions of the Grande Sao Paulo that motivated the identification and characterization of the application of Marketing are presented.

Editorial: epistemologia da pesquisa contábil

atualmente sao 19 Cursos de Mestrado e 3 de Doutorado. Elevaram-se, signifi cativamente, as ofertas de Cursos de Especializacao - modalidade MBA - dirigidos aos contabilistas. Fo-ram criados Seminarios, Encontros e Congressos: espacos privilegiados para apresentacao e discussao de textos cientifi cos sobre Contabilidade e Controladoria. Os Congressos da ANPCONT, iniciados em 2007, ilustram e reforcam a expansao e o crescimento da producao contabil. Tambem aumentou, extraordinariamente, a quantidade de periodicos com linha editorial dedicada, exclusivamente, as Ciencias Contabeis. Considerando os principais periodicos nacionais da area de Adminis-tracao e as revistas nacionais orientadas para o campo Contabil, tem-se mais de 40 titulos em circulacao. A publicacao de textos cientifi cos: teses, dissertacoes, monografi as, artigos, trabalhos dirigidos a Encontros Cientifi cos e periodicos cresceram nos ultimos anos, evidenciando-se a necessidade da conducao de estudos avaliativos e de vigilância sobre a qualidade dessa producao: campo da epistemologia. Como explica Japiassu (1980), a moderna epistemologia tem como proposito o exame das condicoes reais de producao dos conhecimentos cientifi cos, sem impor dogmas aos pesquisadores. Busca estudar a genese e a estrutura dos conhecimentos cientifi cos, tanto do ponto de vista logico quanto dos pontos de vista linguistico, sociologico, ideologico etc. Trata-se de uma proposta de discussao que surge ante a necessidade de se compreender e explicar como se da a producao cientifi ca, bem como analisar aspectos do polemico processo de avaliacao de trabalhos cientifi cos de quaisquer areas do conhecimento, neste caso, do campo da Controladoria e Contabilidade. A amplitude e a diversidade dos assuntos, dos temas e dos problemas investigados, as diferentes alternativas para constru-cao das plataformas teoricas que sustentam os desenvolvimentos das pesquisas, as distintas abordagens metodologicas empreendidas, as variadas estrategias de pesquisa, a diversidade de tecnicas e de instrumentos de coleta de informacoes, dados e evidencias, os diferentes planos para tratamento e analises dos resultados de uma pesquisa impoem ao leitor, avaliador e pesquisador, enfi m, a comunidade contabil, extrema atencao, coerencia, senso de justica e etica. Os desafi os colocados exigem compromissos e responsabilidades dos produtores e consumidores desse nobre produto. A discussao aqui empreendida e uma atitude deliberada e sistematica de busca de explicacoes sobre possiveis criterios para analise e avaliacao dos textos cientifi cos da area de Contabilidade e Controladoria. E amplo e complexo o debate sobre as condicoes que determinam as opcoes dos avaliadores e consumidores dos temas submetidos a um Congresso ou a editoria de um periodico. Estudos auto-avaliativos sobre a producao cientifi ca oferecem elementos para uma refl exao critica sobre a quali-dade do que se esta produzindo. A funcao essencial da epistemologia consiste em submeter a pratica dos cientistas a uma refl exao que toma por objeto as ciencias em vias de se fazerem, em seu processo de genese, de formacao e de estruturacao progressiva. E preciso chamar a atencao, levar a debate e apresentar sugestoes para superacao de possiveis insufi ciencias e vieses dessa producao. Impoe-se a busca do estabelecimento de padroes cientifi cos que possam garantir e legitimar a qualidade da producao desse promissor campo de conhecimento das Ciencias Sociais Aplicadas. Os padroes cientifi cos serao defi nidos por nos e pelos nossos pares. O debate e o contraditorio constituem essencias do processo de construcao de padroes e da propria ciencia. Nao existe uma verdade cientifi ca, existem verdades provisorias que se sucedem. Estudos sobre a producao cientifi ca – investigacoes epistemologicas – devem ser estimulados como forma de se apresentar, des-crever e discutir a qualidade das pesquisas sobre Ciencias Contabeis. Acredita-se que este esforco - passivel de questiona-mentos, reformulacoes e aprimoramentos - possa chamar a atencao, levantando debates e apresentando sugestoes para a superacao de insufi ciencias e vieses identifi cados na producao contabil brasileira.Prof. Dr. Gilberto de Andrade Martins

O livro caixa da ordem terceira de São Francisco em Recife e São Paulo (Brasil): séculos XVII e XVIII

In spite of the scarceness of pre-XIXth century accounting documents on Brazilian territory, one little used research source are the records of the religious institutions that have been present in the country since the beginning of its colonization, This paper deals with the foundation of the Third Order of Saint Francis in Recife and Sao Paulo (Brazil) in the XVIIth century and the contents of the books that recorded the Orders activities, emphasizing the Book of Admission Fees and the Cashbook which, via their revenues and expenses, tell some of the history of the Order and transmit the accounting practices adopted in that age, one of which is rather surprising, that is, the concept of market value.The article also presents the structure of the Orders balance sheets in the period between 1758 and 1782. The text is supported by two books that tell the history of the Order in each of the cities and by the original manuscripts of the Orders Cashbook, number 1 and 2, in Recife. These are made public for the first time in this paper, which reproduces a number of extracts.