Márcia Maria dos Santos Bortolocci Espejo

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.

Trust and management control system: a study on meta-sinthetic interactions

Management accounting has been associated to the institutionalization of trust inside organizations. Trust allows the implementation of systems which grant freedom to choose without trying to process more information about the world than it ought to be done. (TOMKINS, 2001). Regarding such aspects, this paper questions: how have previous studies been relating trust and Management Control Systems (MCS) towards reaching organizational objectives? To achieve this, we object to examine the role of trust in Management Control System, and its relation with organizational objectives, according to Hoon’s (2014) methodology, which allow the construction of a theory based on primary case studies. On developing the methodology four causal networks have been examined on selected studies: institutions, Management Control Systems, trust and organizational objectives. The institutions represent the effective background of the case studies, specially as a series of habits, rules, routines and procedures; the approaches regarding management control systems include budget and performance evaluation; in relation to trust, previous studies have primarily discussed it through contract, communication and competence approaches; and, as to organizational objectives, changes on current systems, focus on performance and business risk reduction are tackled. Feedback, however, was dealt with after achieving objectives, when management incorporates trust on personnel relationships – the primary step towards goals and objectives.

Redução da assimetria informacional sob a ótica do controle gerencial: discussão sobre práticas em empresas transparentes

The capital market is supplied with information daily, but when this is made available in an incomprehensible way, it becomes a potential barrier to investment. In order to overcome this shortcoming, constantly improved regulations intensify the need for more and better information. In the managerial context, empirical studies indicate that there is a low level of use of modern Management Accounting tools; however, on a theoretical level, Accounting Theory prescribes that Accounting must effectively meet the needs of its external and internal users. It is thus believed that not only financial but also management information would be apparent in its reports. This investigation aims to verify whether there are differences with regards to the level of reporting of management control practices in the financial statements of companies nominated for the Transparency Award, organized by the National Association of Finance, Administration, and Accounting Executives (ANEFAC), the Accounting, Actuarial, and Financial Research Institute (FIPECAFI) and Serasa Experian, compared with the other companies listed on the São Paulo Stock, Commodities, and Futures Exchange (BM&FBOVESPA). These elements were defined based on a discourse analysis of Management Reports (MRs) and the evidence was tested using Multiple Correspondence Analysis. The sample consists of 19 MRs from publicly-traded companies that were nominated for the Transparency Trophy and 129 MRs from companies listed on the BM&FBOVESPA. The findings show that the companies nominated for the award have some special informational categories in the discourses of their MRs and that these elements are not enough to show differences in the level of transparency of management control practices.

CRISE FINANCEIRA DE 2008 EM MEIO À GESTÃO DO CAPITAL DE GIRO DE EMPRESAS DO SETOR INDUSTRIAL BRASILEIRO

Este estudo tem como objetivo principal identificar o nivel de liquidez de empresas do setor industrial brasileiro, mediante analise tradicional e dinâmica do capital de giro, em meio ao evento da crise financeira de 2008. A amostra e composta por 31 empresas listadas na Revista Exame Melhores e Maiores de 2009 com acoes negociadas na BMF mesmo com indicadores positivos, constata-se variacao bruta negativa no periodo VB3 para os indicadores liquidez seca (LS), liquidez corrente (LC) e liquidez geral (LG) no nivel de 77,4%; 74,2%; e 61,3%, respectivamente; o indicador saldo de tesouraria (ST) demonstra que nao ocorreu uma recuperacao da liquidez de forma imediata ao final do periodo da crise, logo a crise durou mais que dois trimestres para o setor industrial brasileiro. A modelagem Fleuriet permitiu visualizar a reducao no numero de empresas no Tipo 2 de situacao financeira solida, e aumento no Tipo 3 de situacao financeira insatisfatoria, em periodos relacionados ao advento da crise no Brasil.