Octavio Ribeiro de Mendonça Neto

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.

Dez anos de pesquisa contábil no Brasil: análise dos trabalhos apresentados nos ENANPADs de 1996 a 2005

Este trabalho analisa a evolucao temporal da producao de pesquisa cientifi ca em Contabilidade no Brasil e a relacao entre as abordagens normativa e positiva. Para isso, fundamenta-se em uma pesquisa descritiva documental com trabalhos apresentados nos Encontros Anuais da Associacao Nacional de Programas de Pos-Graduacao em Administracao – ENANPADs, de 1996 a 2005. Para avaliar a produtividade dos autores dos trabalhos, utilizou-se a analise bibliometrica (Lei de Lotka). Os resultados alinham-se com os obtidos por Fulbier e Sellhorn (2006) no âmbito europeu, revelam uma predominância da abordagem positiva, indicam que poucos pesquisadores utilizam as duas abordagens e constatam uma produtividade mais baixa dos pesquisadores brasileiros, comparativamente aos que publicam em periodicos de lingua inglesa.

Movimentos de teorias em campos interdisciplinares: a inserção de Michel Foucault na contabilidade

Michel Foucaults works have been referenced in several fields of knowledge and such influence has also been noticed in accounting. This article is based on Pierre Bourdieus conceptual model to analyze the nature of Foucaults insertion in accounting thinking through the collection and systematization of articles published in international scientific accounting journals. The objective is to address at what point in time Foucault started acting as a reference, the how he was accepted or refused by researchers, the relationship between the field in which references were produced and the field in which they were received, and to which subjects he has turned to be indispensable. The method used was descriptive research. Of a total of 66 scientific journals related with accounting research, with 6.428 published articles, 113 articles were identified in 14 magazines with reference to Foucault. It was possible to verify that 40% of the articles are based in Foucault. Of that total, 52% deals with disciplinary aspects of accounting, followed by the subject regarding speech-language-narrative (22%). The remaining - 60% - mentions Foucault as incidental or topical reference to their concepts.

Uso do sistema de controle gerencial e desempenho: um estudo em empresas brasileiras sob a perspectiva da resources-based view

The purpose of this study was to understand the relationship among Management Control System Use, development of companys organizational competences and performance using Henris framework (HENRI, 2006). The dimension Use of Management Control System, proposed by Simons (1995, 2000) in diagnostic use and interactive use is scarcely studied in Brazil, in spite of the international research that has shown some contradictory results. The research was carried out in 2008, by a survey in a sample of 104 companies from Exame Magazine 1000 Biggest Brazilian Companies. Using the Structural Equation Model, the main results indicate no evidence of negative relationships between the diagnostic use and the organizational competences development, what contradicts Henris results (2006). It was also identified that the interactive use has positive influences in the competences of Organizational Learning and Market Orientation, and these have positive influences in Performance (measured by self-evaluation). This study contributes to Brazilian research as its subject integrates Management Accounting and Strategy and also for measurement the construct Dynamic Tensions. For the practice, the result is important as it shows that companies should continue to use Management Control for diagnostic, as it helps the organization to correct errors, simultaneously recommending the use of interactive way to activate organizational ompetences.

ANÁLISE DOS FATORES QUE FAVORECEM A INSTITUCIONALIZAÇÃO DA VALUE BASED MANAGEMENT (VBM) À LUZ DOS ARGUMENTOS DE TEÓRICOS DA VERTENTE NEW INSTITUTIONAL SOCIOLOGY (NIS )

The main intention of this communication is to show that throughout the history of Humanity the disciplines of Accounting and Mathematics have had an intimate connection and a parallel development, one next to the other. Today, as well as in the past, the mathematical models are necessary and we would even say indispensable to deepen the discussion, and to be able to advance in our collective intention to formalize our accounting discipline as a science. With the development of this investigation we try to contribute to the improvement of the quality of accounting education, by studying how accounting is taught, and based on this analysis, to promote pertinent changes in the curricula of Public Accountants office, particularly regarding contents, methodologies, bibliography and evaluation . To contribute concrete tools of analyses, that allow the focus of education on mathematical issues in a local, regional and national context, and which in addition may have parameters of evaluation, analysis and synthesis, on the aspects that concern the suitable use of mathematics in the development of the Public Accountant’s daily tasks, in order to improve their processes of analysis and decision making.On the basis of the principles of a global society, a New Economy is emerging. The Corporate Social Responsibility (CSR) is an increasingly important topic in the New Economy in general, and in the European Union in particular. Thus, an important role is played by companies’ social responsibility to achieve Lisbon Summit goal “the most competitive and dynamic knowledge-based economy in the world”. The CSR reporting has a triple-bottom line approach in the assessment of a company’s performance: the economic, the environment and the social factors. Mutatis mutandis, more and more the assessment of company’s competitiveness takes into account the principles of sustainability. The link between the intangible assets and CSR is intimate and multifaceted. In order to develop company’s abilities to create future economic value, one step should consist in the expansion of the financial reporting process in order to incorporate the valuation of a company’s intangible and intellectual assets. These mentioned factors have become most important to business success and economic growth in the 21st century.This paper provides an analysis of the financial conditions and activities developed by the construction companies in The Canary Islands during the period 2000-2002. The analyzed sample is composed of 318 companies that were involved in production activities during the period considered. Firstly, a descriptive analysis of the composition of the sample is made, in reference to the age, legal status and nature and conditions of companies that have been audited or not audited. It was also considered advisable to classify the set of economic units based on turnover, assets and the number of workers, in order to obtain a better idea of the size of each company. In order to perform the economic and financial analysis of assets and the activities d carried out by the companies of the sector, we examined balance sheets and the income statements, along with profitability and solvency. In order to complete the analysis and place it in context, we conclude with a reference to the economic framework and expectations of the sector, as well as the competitive position of the Canary Islands construction sector and its future perspectives.This article provides an overall tax analysis of the complexity of the Portuguese tax system. Before discussing whether we should change the way we tax ourselves, it will be useful to compare the Portuguese tax system to other OCDE and European countries. However, the main aim of this study is to discuss the main aspects that make the Portuguese tax system complex and difficult to enforce. Then, in order to simplify the Portuguese tax system, we will focus on economic, administrative and legislative issues that have introduced some kind of complexity in the tax system.

CRIAÇÃO DE CONHECIMENTO EM PRÁTICAS DE CONTROLE GERENCIAL: ANÁLISE DOS ESTUDOS INTERNACIONAIS

This article, written in the form of a theoretical essay, aimed to identify the results of international studies on the creation of knowledge in management control practices on knowledge creation in management control practices and their application to generate new knowledge for organizations and scientific research.

Indicadores de desempenho em instituições de ciência, tecnologia e inovação: estudo de caso do Laboratório Nacional de Luz Síncrotron

No final da decada de 1990, no contexto da Reforma do Estado brasileiro, foi criado o modelo de Organizacao Social com o objetivo de ampliar a capacidade gerencial de instituicoes que operam recursos publicos, mas cujas atividades nao sao exclusivas de Estado. Em meados de 1997, a Associacao Brasileira de Tecnologia de Luz Sincrotron ABTLuS foi qualificada como OS para operar o Laboratorio Nacional de Luz Sincrotron LNLS, entidade objeto desse estudo de caso. A adocao do modelo de OS e as exigencias de estabelecer os parâmetros de resultados por meio do contrato de gestao, firmado entre a ABTLuS e o Ministerio da Ciencia e Tecnologia - MCT, fez com que novos artefatos gerenciais fossem implantados no LNLS. Dentre as principais contribuicoes do modelo de OS e a identificacao de medidas para o acompanhamento de desempenho em organizacoes de Ciencia, Tecnologia e Inovacao C,TI iii) Confiabilidade das Instalacoes; iv) Disponibilidade das Instalacoes. As medidas de acompanhamento denominadas indutores de resultados foram compostas pela agregacao das seguintes categorias: i) Recursos Humanos; ii) Recursos Financeiros; e iii) Eficiencia Gerencial. Por fim, a dissertacao, apresenta um modelo conceitual para acompanhamento das medidas de desempenho para organizacoes de C,T&I e do ponto de vista pratico sugere-se um novo quadro de indicadores de desempenho para o LNLS.

Os periódicos de maior impacto na pesquisa contábil Brasileira e Norte-Americana: uma análise comparativa baseada nas citações em teses de doutorado

O objetivo deste artigo e construir um ranking, baseado nas citacoes em teses de doutorado, dos periodicos de lingua inglesa com maior influencia sobre a formacao do pensamento contabil no Brasil. O estudo se caracteriza como descritivo quanto aos objetivos, documental (archive) quanto aos procedimentos e quantitativo em relacao a abordagem do problema. Para construir um ranking de periodicos utilizou-se a mesma metodologia proposta por Chan, Chan, Seow e Tam (2009), baseada na analise de citacoes, com o objetivo de facilitar a analise comparativa dos resultados. A base de dados utilizada e constituida pelas as teses de doutorado da Faculdade de Economia, Administracao e Contabilidade – FEA da Universidade de Sao Paulo defendidas no Programa de Pos Graduacao em Ciencias Contabeis do Departamento de Contabilidade e Atuaria, entre 11 de outubro de 1996 a 29 de julho de 2009. Os resultados obtidos estao em linha com os obtidos por Chan, Chan, Seow e Tam (2009) e tambem fornecem evidencias de que os periodicos mais citados variam de acordo com a area da contabilidade e metodo de pesquisa. Os periodicos mais citados sao, Journal of Accounting and Public Policy, The Accounting Review, The Journal of Finance, Accounting, Organizations and Society.

As entidades de P&D e os sistemas de acompanhamento estratégico: uma análise das metodologias utilizadas

Este trabalho tem como principais objetivos: avaliar o sistema de avaliacao de desempenho estrategico utilizado pelas entidades de pesquisa; estudar quais as metodologias de analise de desempenho estrategico sao mais utilizadas; saber como sao realizadas as integracoes entre o sistema de mensuracao de desempenho e os objetivos estrategicos. A amostra e constituida por seis entidades de pesquisa da regiao de Campinas - Sao Paulo e o referencial teorico utilizado sao os sistemas de medicao de desempenho estrategico com destaque para o Tableau de Bord, o modelo de Sink e Tuttle e o Balanced Scorecard de Kaplan e Norton. Os resultados obtidos foram objeto de uma analise qualitativa o que permitiu as seguintes consideracoes: as entidades de pesquisa, em sua maioria, medem e acompanham seus resultados mediante sistemas de monitoracao estrategica, com a utilizacao principalmente de dimensoes de cunho qualitativo: pesquisa, desenvolvimento e inovacao, satisfacao dos clientes - usuarios e qualidade de processos e servicos. Dentro dos modelos utilizados pelas entidades, predominam os especificos, os quais, para metade da amostra, estao conceitualmente vinculados aos conteudos do Balanced Scorecard. A grande carencia constatada nesta pesquisa refere-se a falta de integracao entre os planos estrategicos e os indicadores de desempenho e entre estes ultimos e a organizacao como um todo.

IMPLANTAÇÃO DE TÉCNICAS DE GESTÃO FINANCEIRA EM PEQUENA EMPRESA: UMA ABORDAGEM INTERVENCIONISTA

This technological report presents the results of an interventionist research carried out in a small industry regarding financial control and management. Small companies, as the vast literature suggests, have difficulties of survival, being one of the main causes the lack of Control and Financial Management. The methodology adopted contemplated an initial phase that consisted of training sessions and, later, intervention sessions in the field. The main results show an improvement of the financial controls of the researched company, generating knowledge and allowing the entrepreneurs to have more adequate information for decision making, be it financing or growth. The results also showed that the research problems, despite being planned, emerge from the field, as a result of the interaction between researchers and managers of the companies studied, which is already a characteristic that differentiates from consulting reports, in which the problems are previously defined by the managers of the company. The intervention model was adequate, suggesting that it can be replicated in larger scale projects.