Janilson Antonio da Silva Suzart

End-user satisfaction with the Integrated System of the Federal Government Financial Administration (SIAFI): a case study

Evaluating the impact of technology investments is a complex task. I examine whether the end-user satisfaction is a valid measurement of technology performance in the public sector. I evaluated information system users in the Integrated System of the Federal Government Financial Administration (SIAFI). The Siafi system supports Brazilian federal government entities. Using a survey, I collected data from 77 users. I used the model and the instrument developed by Doll and Torkzadeh (1988). I used confirmatory factor analysis to evaluate the data. The survey results validated the model used for technology employed in the public sector.

THE SEMANTIC WEB AND THE PROFESSIONAL ACCOUNTING: AN ANALYSIS USING THE SOCIOLOGICAL APPROACH

A number of approaches, among them, the sociological approach, we can be used to study accounting. In this approach, accounting is seen as an independent and coercive social fact, which affects and is affected by other social facts. The semantic web is a social fact that interact with Accounting. The semantic web seems to be the natural evolution of the internet and is characterized by providing a structure of meanings to be used by virtual agents. Virtual agents would be able to perform tasks more accurate, by better understand the users’ request. Given this context, I sought to identify and list the possible topics for research, involving the semantic web in accounting context. I performed a bibliography research, involving articles that dealt with Accounting and the semantic web, directly or indirectly. The sample was composed of eleven articles, written in English and published in six journals during the years 1998 and 2013 (January only). I identified eight areas to be explored in future research: (i) development of an accounting ontology, (ii) teaching about the semantic web and its components, (iii) accounting information system’s research methodologies, (iv) obtaining financial information through the semantic web, (v) research on ontologies in accounting area; (vi) recruitment of accounting professionals through semantic web tools, (vii) use of language XBRL, and (viii) using web semantics in teaching Accounting.

MAPEANDO AS PESQUISAS ACADÊMICAS SOBRE A LINGUAGEM XBRL: UMA ANÁLISE BIBLIOMÉTRICA DA PRODUÇÃO CIENTÍFICA EM LÍNGUA INGLESA.

Este trabalho se destina a identificar as principais caracteristicas das pesquisas empiricas sobre a linguagem XBRL, escritas em ingles. Em razao disto, foi desenvolvida uma analise bibliometrica, com o uso dos seguintes indicadores: (i) produtividade por periodicos, (ii) produtividade por autor, (iii) nivel anual de publicacao; (iv) abordagem metodologica e (v) tematica abordada. A amostra estudada foi composta por 74 artigos, publicados em 42 periodicos por 162 autores, no periodo compreendido entre 2001 ate 2010. Os artigos foram selecionados atraves de buscas nos sitios de periodicos da CAPES e do ProQuest, cujo termo de referencia foi a palavra “XBRL” e cujas bases pesquisadas se referiam as “Ciencias Sociais Aplicadas”. As analises foram realizadas com o apoio dos aplicativos LeFiche, versao 1.0 e R, versao 2.8. Dentre as principais constatacoes das analises descritivas, verificou-se que: (i) Ha, nos ultimos anos, uma tendencia de crescimento no numero de producoes; (ii) Os periodicos IJAIS, IJDAR JIS e MAR respondem por 32,4% dos artigos; (iii) Onze autores sao responsaveis por cerca de um terco das producoes; (iv) Os resultados das regressoes lineares demonstraram que a distribuicao se comporta nos moldes descritos pela lei de Lotka; e, (v) Os possiveis beneficios advindos do uso da XBRL e a tematica mais abordada.