Lauro Brito de Almeida

Perfil das redes de cooperação científica: Congresso USP de Controladoria e Contabilidade - 2001 a 2009

The study aimed to define the profile of cooperation networks set up between researchers involved in Congresso USP de Controladoria e Contabilidade, mapping based on the structure of relationships, the cooperation form manifested in the period 2001-2009. Starting from the social nets of collaboration concepts, this descripitive and quantitative study mapped the structure of relationships establishead among the 1120 authors involved in 882 scientific papers transmitted in nine editions of the Congress. The data were collected from the annals of the event and analyzed each three years with the aid of Ucinet 6.0 software. The findings indicated that part of the actors occupied a privileged position in the network structure, being receptive to other groups and assuming positions of bridges that connected researchers who would not be connected without their presence. In general, the profile of cooperation networks proved to be predominantly characterized by strong ties. While a deficient profile of cooperation networks was identified in some cases, the research universe showed signs of development. The network had its density increased in the last period and there was a decrease in string relations. Few authors were responsible for a significant portion of scientific production though, besides low persistence along the analyzed period. The largest sub-networks of each of the analyzed three-year periods gathered the most relevant actors in terms of number of selected papers and degree of centralities and intermediation. In view of a large number of researchers who have common goals and see internationalization as an urgent need, the study encourages reflection on the coordination of efforts that could be introduced in order to promote scientific collaboration in its broadest sense as a way to cooperate towards the maintenance and evolution of an enterprise so important in the academic community -Accounting research.

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.

A INFLUÊNCIA DOS FATORES CONTINGENCIAIS NA ADOÇÃO DE PRÁTICAS DE CONTABILIDADE GERENCIAL NAS INDÚSTRIAS PARANAENSES

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.

PERFIL DA GESTÃO DE CONSÓRCIOS INTERMUNICIPAIS DE SAÚDE DO RIO GRANDE DO SUL: UM ESTUDO DAS PRÁTICAS DE GESTÃO ECONÔMICA E FINANCEIRA

O objetivo deste estudo e analisar a utilizacao de praticas de gestao economica e financeira por Consorcios Intermunicipais de Saude (CIS), estabelecidos no Rio Grande do Sul. Os CIS sao estruturas de cooperacao regional e intergovernamental formados entre municipios para atuar de forma conjunta na area da saude publica. As praticas de gestao economica e financeira sao vistas como importantes para apoiar o processo decisorio visando ao planejamento, execucao, controle e avaliacao de desempenho das organizacoes em geral. Trata-se de um estudo quali-quantitativo, de natureza aplicada e descritiva, no qual as percepcoes dos gestores dos CIS quanto a utilizacao destas praticas de gestao foram coletadas por meio de instrumento de pesquisa formatado com escalas do tipo Likert e tratados de forma objetiva, com uso de tecnicas de estatistica descritiva e exploratoria. Assim, os CIS foram classificados e agrupados conforme o grau de utilizacao das praticas de gestao. Os principais achados indicam que o CIS e uma instância de execucao e realizacao e nao, propriamente, de formular estrategias para reduzir custos e ampliar e qualificar a oferta do servico publico de atendimento a saude. Por esta razao, faz uso reduzido das praticas de gestao economica e financeira. Alem disso, a preocupacao precipua da gestao dos CIS e voltada para o cumprimento estrito das obrigacoes legais e normativas para si e para os municipios associados.

Comunicação e Interação Com o Professor: Percepção de Valor e a Satisfação dos Estudantes no Ensino a Distância e no Ensino Presencial

The Agriculture Family School and its methodology, the Pedagogy of Alternation, provides a type of education that valorizes the cultural, social, communitarian, political and religious aspects mainly of rural young people by giving them equal conditions with life quality for themselves and their families. The contributions of the Pedagogy of Alternation in the Agriculture Family School of the town of Castelo ES Brazil were verified with regard to life quality of fourth-year students, and the present and future valorization of the farmer from the students´ point of view. Structured questionnaires were applied to the headmistress of the Institution and to fourth-year students of the Professional Technical Education integrated to High School with the Technical Course in Agriculture and Livestock of the Agriculture Family School of Castelo, Brazil. Data were organized by description, taking into consideration relationship to the respective aims and then a comparative reading of the contents was done. The Agriculture Family School and its methodology were highly important for the educational and personal development of the agents in current research and provided them with new opportunities. In fact, they applied the theory learned in the school to their daily lives on the farm through the valorization of farmers and their knowledge. By staying on the farm with life quality, these young people received their education with dignity and aware of their great opportunities.The historical and current phenomena of school violence are analyzed by dealing with violence as a historically, politically and cultural-rooted process. A broad idea of the phenomenon is provided, coupled to the manner it has been constructed by mankind. The bibliographical review is based on Porto (2006), Da Matta (1982), Bourdieu (2001), Silva (2006) and others. It is evident that the many types of violence in the school reflect the many daily and naturalized kinds of violence and perpetuates the vast association process between poverty and violence, regardless of their several aspects. Accepting inequality makes difficult the possibilities for the prevention / decrease of the several manifestations of violence.

Bidding in public administration: New perspective for qualification of economic and financial of companies in the contracting of engineering services and civil works

This article aims to carry out a critical analysis of bidding procedures adopted by the Judiciary Paranaense with emphasis on economic and financial qualification stage in order to increase the efficiency of the process. From the decomposition of the economic and financial qualification stage in seven perspectives, critical analysis in the light of the expectations of managers improvement was made. Was used the methodology of action research project beginning in July 2011. The results of the study have led to implementation of a new array of requirements for notices of bidding for contracting services and engineering and civil works consisting in the mode of Competitive Bidding. Indicators revealing Equity already linked to other bids, the net asset availability, the updated Equity, debt ratios and further adjustments in accordance with the Law 11.638/2007 as required to the financial statements were included. In the years 2011 and 2012, more than 50 bidding documents with the researchers proposal were made. It was found that, although the new model announcement has required more analysis time, new elements disable companies that did not meet the minimum requirements considered essential security organ in bidding, proving to be effective in increasing the efficiency.

PRÁTICAS DE CONTABILIDADE GERENCIAL NO CENÁRIO BRASILEIRO: EVIDÊNCIAS EMPÍRICAS E A TEORIA DA VELHA ECONOMIA INSTITUCIONAL (OIE)

Resumen pt: O objetivo desta pesquisa e identificar as caracteristicas das praticas de Contabilidade de Custos e Gerencial, reconhecidas em estudos realizados no cen...

Management Accounting practices in the brazilian scenario: empirical evidences and the Old Institutional Economics theory (OIE)

O objetivo desta pesquisa e identificar as caracteristicas das praticas de Contabilidade de Custos e Gerencial, reconhecidas em estudos realizados no cenario brasileiro, frente aos pressupostos da Old Institutional Economics (OIE). Para isso, elaboraram-se um embasamento teorico e um levantamento documental das pesquisas sobre essas praticas de contabilidade (de custos e gerencial) concretizadas no Brasil, configurando a metodologia como exploratoria e descritiva. Os resultados sugerem (i) que as praticas contabeis gerenciais tradicionais estao institucionalizadas nas empresas investigadas em diferentes setores economicos e regioes do Brasil; (ii) a implementacao de novas praticas gerenciais nao possa ser entendida somente pela racionalidade da abordagem neoclassica, pratica predominante nas pesquisas analisadas e (iii) existir evidencias de que a pratica contabil gerencial pode ser mais bem entendida como o resultado de processos (evolutivos), decorrentes dos habitos e rotinas institucionalizados. Palavras-chave: teoria institucional, contabilidade de custos, contabilidade gerencial.

INVESTIMENTOS DE CAPITAL, CUSTO TRIBUTÁRIO E COMPETITIVIDADE: UM CASO DO SETOR SIDERÚRGICO BRASILEIRO

Assistance activities developed by non-profit entities are relevant for society. Therefore, State defines policies to motivate the maintenance and creation of non-governmental entities which contribute with their primordial purpose of collective well-being. By disregarding certain taxes to which it would be entitled, State enables those benefited entities to help better the underpriviledged. In the case of Beneficent Entities of Social Assistance (EBAS) which are the object of this study, State, besides granting them tax immunity, offers them exemption from social contributions. However, that exemption is conditioned by opting for the Certificate of Beneficent Entity of Social Assistance (CEAS), solely granted to the entity that – among other requirements — would apply annually at least twenty percent of its annual gross revenue to needy people, gratuitously. Consequently, EBAS need to opt either for the payment of social contributions or for the CEAS, accomplishing the necessary gratuitousness. Those situations generate new accounting elements which influence the EBAS property dynamics. Having said that, our study proposes a methodology to register and evidence property variations that happen in a beneficient entity, triggered by its option for the CEAS, in order to satisfy needs for information of the accounting services users. Keywords: Beneficient entities. Social assistance. Accounting Evidence.This research has investigated whether Brazilian open companies manage their results with the purpose of reducing their variability. The data encompassing the period from 1995 to 1999 were collected from the Economatica system. Some specific accounts’ effects were empirically controlled, verifying their impacts on the variability of results: depreciation expenses, provision for doubtful debtors and non-operational results are examples of monitored elements. The study has pointed out that, at the moment of deciding on expenses amount to be recognized, the concern with the reduction of variability of results is a conditioning factor. Taking these observations into account, one should be careful when analyzing adopted cost allocation methods, because they can be strategically defined to influence the accounting result. Keywords: Management. Accouting results. Brazilian open companies.This article has as its objective to present a study of the impact of tax costs of the investment destined to the expansion of a metallurgical plant in Brazil, compared with the tax load that would occur if such the investment were made in other countries, specifically, the USA, Canada and Chile. The study has been developed within the context of recognition that certain events which provoke effects upon the level of competitiveness of companies are beyond their action range. Among such events, the tax load, an integral element of government macroeconomic policies, has been considered in this study. The multiple case study method was used to measure the tax cost of a planned investment, contemplating the effective legislation in each of the examined countries. Results of the study allow concluding that, among the four countries under analysis, Brazil presents the largest tax cost, significantly greater than the other countries, which offer fiscal incentives, including a negative tax load. Among the remaining three countries, the company competitiveness has been favoured according to the following order: by Chile, the USA and Canada. Keywords: Capital goods. Tax cost. Competitiveness.The companies have always acted in order to maintain the best levels of productivity and the biggest competitive advantages with respect to market. Nowadays, when knowledge has been considered the fundamental element or resource in economy, it becomes necessary to conserve it, so that one could transfer it to the successors in case those who possess it now were no longer in the company. In this article, a product of a review and analysis of specialized literature, it is sought to present some aspects which shed light on why and how knowledge conservation and transfer (knowledge continuity management) are seen as strategy that enables costs to be reduced in organizations. To achieve this proposal, tentative answers will be given to the following questions: a) How can organizations conserve and transmit operating knowledge to maintain knowledge continuity?, b) Which are organizations’ costs when operating knowledge is created?, c) Why do conservation and transmission of operating knowledge become competitive advantage for organizations?, d) Why can knowledge conservation and transmission be seen as a strategy to reduce costs? Keywords: Knowledge conservation and transfer. Costs of operating knowledge creation. Costs reduction