Marici Cristine Gramacho Sakata

Pesquisa científica em contabilidade entre 1990 e 2003

The article analyzes distribution, methodology, evolution, and topics in accounting scientific publications, as well as authors’ contributions. The period covered was 1990 through 2003, in Brazilian journals with a Capes ranking of A. The methodology was descriptive research; using a structured questionnaire. Out of the 2,037 articles published in the period under study, 60 were found to be on accounting. Descriptive analysis showed that institutions with highest number of publications were ranked as follows: USP, FGV-SP, FGV-RJ and UFRGS. Sao Paulo state stands at the top for number of published articles. Bibliometric analysis using Lotka Law showed authors’ productivity in that period. Results also showed that the number of authors with one publication only is higher than data available in the literature.

Accounting research in Brazilian universities: 1962-1999

This study analyses the distribution and the characteristics of accounting academic texts produced in Brazilian Universities. It includes all dissertations from the Master of Science, and thesis from the Doctoral degerr, both in accounting programs. For this study they were considered all together. The Universities considered are three. In which the respective programs in accounting have the official authorization from Brazilian State Departament of Education for graduate level. The entire production during the period of 1962 through 1999, in a total of 386 texts, was analyzed with multidimensional methods. The analysis focused the trends in the number of dissertations and thesis per year, the research method employed and the variation in topics covered by the field of accouting research. Some of the findings reveal that a although financial accounting represents 18% of total, the majority was produced between 1985 and 1990, and ferm 1997 to 1999 reduced to 13%. Education had a peak between 1988 and 1990 and is falling progressively since then. International accounting is growing since 1988 but has not been over the 4%, which is still very low when compared with the globalization of the Brazilian economy. Management accounting has 21%, is the largest amount and stable untill 1991 and since then indicates a trend to reduction. Regarding the business area, it was found that 77% refers to generic (theoretical), and 23% to any type of business area. Banks (28%). Public sector (13%) and Agricultural (10%) are the three larger business areas reserached. The study of growth quality of accounting research is important to the continued development of the accounting education well as for the accounting harmonization.

Evidências da globalização na educação contábil: estudo das grades curriculares dos cursos de graduação em universidades brasileiras e portuguesas

Accounting education has been a constant concern for International Accounting organisms such as IFAC and IASB, as well as the UN, through sections such as ISAR/UNCTAD. Accounting education institutions from different countries, in turn, are stimulated to adapt to the changes provoked by globalization. Thus, the authors believe that, the greater the similarity between the curriculum adopted by a certain country and the international curriculum, the greater will be the evidence of harmonization in that countrys accounting education. For the sake of comparison, the authors consider that the ISAR/UNCTAD/UNs proposal of a Model Curriculum (MC) contains the ideal conceptual structure or the blocks of knowledge to be supplied by the universities in their Accounting curricula. The study compares the results of an analysis of 25 Brazilian and 25 Portuguese colleges in relation to the MC. When analyzing their position in relation to the MC, it is noticed that the Administrative and Organizational Knowledge Block - in Brazil as well as in Portugal-presented greater proximity. The general knowledge block was most distant. Another characteristic observed in the results is the low amount of subjects on Information Technology in most of the curricula.

Introdução ao XBRL: nova linguagem para a divulgação de informações empresariais pela internet

O trabalho tem como objetivo analisar as principais caracteristicas de divulgacao de informacoes financeiras pela Internet, por meio da linguagem eletronica XBRL – eXtensible Business Reporting Language. Foram estudados a sua trajetoria, estado da arte, funcionalidades, principais locais de desenvolvimento, grupos de pesquisa, institutos envolvidos, eventos relacionados, taxonomia de sua estrutura, tendo como base a bibliografia sobre o tema. Acesso ao texto completo (PDF)

OUTCOMES OF THE 11th CONTECSI – INTERNATIONAL CONFERENCE ON INFORMATION SYSTEMS AND TECHNOLOGY MANAGEMENT

In this document, we wish to describe statistics, data and the importance of the 11th CONTECSI – International Conference on Information Systems and Technology Management, which took place in the University of Sao Paulo, during the dates of May 28th to 30th and was organized by TECSI/EAC/FEA/USP. This report presents statistics of the 11th CONTECSI, Goals and Objectives, Program, Plenary Sessions, Doctoral Consortium, Parallel Sessions, Honorable Mentions and Committees. We would like to point out the huge importance of the financial aid given by CAPES, CNPq, FAPESP, as well as the support of FEA USP, ANPAD, AIS, ISACA, UNINOVE, Universidade do Porto, Rutgers School/USA, Sao Paulo Convention Bureau and CCINT-FEA-USP.

TECNOLOGIAS ASSISTIVAS E DESENHO UNIVERSAL COMO BASE DO REALINHAMENTO ESTRATÉGICO SOB A LUZ DA INOVAÇÃO.

Even though the history associated with the development of universal design and assistive technologies is not recent it is noted that the formulation of business strategies and in particular the technological management of enterprises do not include specific actions in a structured way that promote greater approximation of assistive technologies to business strategy, which denotes a gap in strategic alignment between these instances. In these terms, starting from the premise that organizations are increasingly recognizing the importance of the population of persons with disabilities in economic and social context this study aims at establishing a theoretical framework that adheres to this new strategic alignment model that takes the integration of assistive technologies in its formulation. In the results of this study is possible to verify a series of theoretical components, innovative, founded in the literature and how they can contribute to the formation of a new conceptual framework involving the simultaneous alignment between business strategy, organizational management and assistive technologies. Keywords: Universal Design, Assistive Technology, Innovation, Firm Strategy.

Resultados do 3º CONTECSI

Procuramos reconstruir neste documento os momentos que mais se destacaram no 4o CONTECSI - International Conference on Information Systems and Technology Management - Congresso Internacional de Tecnologia e Sistemas de Informacao, realizado nos dias 30 e 31 de maio e 01 de junho de 2007 pelo TECSI/EAC/FEA/USP na Universidade de Sao Paulo. O proposito e documentar o evento e divulgar o resumo das sessoes e palestras a todos, incluindo nessa divulgacao os que nao estiveram presentes. O esforco de todos os envolvidos foi fundamental para a concretizacao deste evento.

A difusão do XBRL no Brasil

A rapida difusao de um produto ou conceito, atraves da Internet, pode criar novos modelos de divulgacao das informacoes. De uma forma pontual, essa questao pode ser aplicada ao caso do XBRL - eXtensible Business Report Language, linguagem que esta sendo estudada em varios paises do mundo, para divulgacao das informacoes financeiras pela Internet. Este trabalho teve como objetivo principal conhecer o estado da arte do XBRL, saber suas perspectivas e sua evolucao, avaliar o estagio atual de nosso pais na divulgacao de informacoes financeiras, via Internet, e procurar mostrar possiveis caminhos a serem aqui buscados, visando estar alinhado com o desenvolvimento mundial. Para isto procurou-se descobrir como surgiu a linguagem, saber quais empresas no mundo estao se preparando para divulgar suas informacoes financeiras utilizando-se desta linguagem, conhecer como as entidades governamentais e reguladoras do mercado financeiro dos diversos paises estao se envolvendo em sua implementacao. Procurou-se tambem verificar os esforcos que vem sendo feitos para se criar as chamadas taxonomias dentro da estrutura do XBRL. Utilizou-se para isto uma analise bibliografica e documental. Complementando, realizando-se uma pesquisa exploratoria com as empresas de capital aberto no Brasil, atraves da aplicacao de questionario de pesquisa. Resultados apontaram que a Internet ja esta sendo utilizada pela grande maioria das empresas de capital aberto do pais, para divulgarem suas informacoes financeiras, mas que o XBRL ainda em fase de tomada de conhecimento pela grande maioria de nossas empresas, necessitando uma alavancagem, principalmente de instituicoes governamentais ou reguladoras do mercado financeiro, visando concentrar esforcos para que se emparelhe com o desenvolvimento ja verificado a nivel mundial.

1º CONTECSI - Congresso Internacional de Gestão da Tecnologia e Sistemas de Informação

Procuramos reconstruir neste documento os momentos que mais se destacaram no 1o CONTECSI – Congresso Internacional de Tecnologia e Sistemas de Informacao International Conference on Information Systems and Technology Management, realizado nos dias 21, 22 e 23 de junho de 2004 pelo TECSI/FEA/USP na Universidade de Sao Paulo. O proposito e documentar o evento e divulgar o resumo das sessoes e palestras a todos os que estiveram presentes bem como aos que nao puderem comparecer.