Marcleide Maria Macedo Pederneiras

Procedimentos metodológicos para a elaboração de projetos de pesquisa relacionados a dissertações de mestrado em Ciências Contábeis

This study aimed to distinguish the essential stages in the elaboration of a research project for a masters dissertation in Accountancy. A documentary and bibliographic research was carried out by means of a deductive methodology. It was concludes that the essential stages for the elaboration of an Accountancy masters research project are: a) Title; b) Introduction; c) Problem Characterization; d) (General and Specific) Objectives; e) Relevance; f) Study Delimitation; g) Methodology; h) Literature Review; i) References; j) Timetable, since these represent the basic requirements that qualify a masters project.

Oral communication skills of accounting students: an analysis based on perceptions of professors, students and professionals

The present study had the goal of investigating, on the basis of a comparative analysis made with accounting professors and professionals, the degrees of understanding and valuing of the ability of oral communication (OCA) among students of accounting. The OCA is highlighted as a basic ability for professional success in accounting, but at the same time the challenges and difficulties to speak in public are acknowledged. The article discusses the need to implement curriculum contents directed to the development of the OCA, in view of Resolution CNE/CES no. 10, of December 16, 2004, that institutes the National Curricular Guidelines for Accounting Undergraduate Courses. Using a non-parametric quantitative test to measure degrees of convergence and divergence between opinions of the three groups of respondents, one finds that the nullity hypotheses cannot be rejected for six out of the seven questions asked. The divergences occur, between the groups of students and professors and between students and professionals, with relation to their discomfort – expressed exclusively by students – when they have to speak in public. The study’s results point to the need of implementing curricular contents directed towards the development of oral communication skills in accounting courses. Key words: oral communication ability, academic training, accounting science.

Um estudo multicaso sobre as práticas contábeis à luz da legislação orçamentária pública brasileira

O objetivo da pesquisa foi analisar as praticas contabeis adotadas pelas prefeituras municipais da regiao metropolitana do Recife - PE durante os periodos de 2007 e 2008 a luz da legislacao orcamentaria publica brasileira. Do total de 14 municipios que fazem parte da regiao metropolitana conseguiu-se obter dados de uma amostra de 6 prefeituras. Com o fim de atender os objetivos estabelecidos na Introducao buscou-se trabalhar as pesquisas documental e de campo. Na pesquisa documental recorreu-se as informacoes publicadas no site do tesouro nacional. A pesquisa de campo foi realizada atraves da coleta direta de informacoes no local em que ocorrem os fenomenos mediante entrevistas realizadas com os agentes envolvidos no processo de trabalho contabil das prefeituras. O estudo almejou responder o questionamento: “De que forma as praticas contabeis vem sendo realizadas nas prefeituras da grande Recife a luz da Legislacao orcamentaria publica brasileira?” Os resultados do trabalho foram que em alguns aspectos como, por exemplo, a politica de arrecadacao de receitas apresentam semelhancas entre elas, mas sobre outros aspectos as prefeituras possuem trabalhos diferenciados para atender a legislacao orcamentaria publica, como a politica adotada para a aplicacao dos recursos onde cada municipio tem as suas realidades e consequentemente prioridades. Dentre as prefeituras pesquisadas 3 prefeituras nao apresentam dificuldades para atender a legislacao orcamentaria publica brasileira e 3 apresentam dificuldades para desenvolver as suas atividades.

A study about the relationship between the accounting profit and disclosure of the publicly traded companies of the basic material sector

The objective of this paper is to evaluate the influence of the accounting profit on the level of disclosure contained in the companies management reports. The hypothesis guiding this study states that, in open companies, there is a significant relationship between the administrators’ choices about the disclosure level contained in the management reports and accounting profit. This is a descriptive study based on hypothetical-deductive research method, designed to raise empirical evidence about the relationship between accounting profit and the disclosure level contained in the management reports of the 58 open companies of the basic materials sector listed on the Sao Paulo Stock Exchange - Bovespa - in 2006. Bibliographical-documentary research techniques and content analysis were used for this study. To test the hypothesis that guides the research it were built two multiple linear regression models. Data analysis revealed that in the basic materials sector of Bovespa, in 2006, the accounting profit showed a positive relationship between the administrators’ choices about the disclosure level contained in the management reports. They also confirmed the thesis that the size of the company, the membership of a corporate governance level of Bovespa, and the presence of foreign controlling shareholders contribute positively to the disclosure level presented in the company reports. Therefore, the study concluded that in the companies of the basic materials sector of Bovespa the presence accounting profit in 2006 consisted of an incentive so that the administrators raised the disclosure level contained in the companies management reports. Key words: disclosure, accounting profit, management reports .

DIVULGAÇÃO DA DOUTRINA CONTÁBIL BRASILEIRA: O NEOPATRIMONIALISMO

One of the most discussed issues in Brazil recently has been the substitution of the Statement of Origins and Applications of Funds for the Statement of Cash Flow. This substitution is included in the project to change Law no 6.404/76, known as the “Law for Public Companies”. Thus it seems necessary to discuss the Statement of Cash Flow, mainly its disclosure method: direct or indirect. The theory indicates that the Direct Method is simpler to understand than the Indirect Method. However, the Indirect Method is considered to be more informative because it reconciles earnings and cash. This paper analyses the opinions of academics, market analysts and accountants, and with the objective of identifying whether one of the disclosure methods is preferred. The results indicate that there is no specific