Poueri do Carmo Mário

INSOLVENCY PREDICTION IN THE PRESENCE OF DATA INCONSISTENCIES

In this paper we use data inconsistencies as an indicator of financial distress. Traditional models for insolvency prediction normally ignore inconsistent data, either by removing or replacing it. Instead of removing that information, we propose a new variable to capture it; using it together with traditional accounting variables based on financial ratios for the purpose of insolvency prediction.

A IMPLEMENTAÇÃO DO SISTEMA DE CUSTOS PROPOSTO PELO GOVERNO FEDERAL: UMA ANÁLISE SOB A OTICA INSTITUCIONAL

The information about costs in public sector is important to an adequate analyze about management efficiency and expenditure quality. In countries identified as reference for implementation of that methodology, the process was part of a extensive reforms plan. The Institutional Theory claim the importance that changes in those work proceedings need analyze rules, values and practices in use on the organization involved in change process. This study was intended using the institutional theory to establish an analyze of how was the implementation of public sector Brazilian management instruments, and comparing that same process in Australian government. It was possible identified that Brazilian government different of the international experience and institutional theory proposals that suggest a wide cultural and institutional mobilization, it chose only the implementation of a technological system.

Custos de falência no Brasil comparativamente aos estudos norte-americanos

The research aimed to identify, measure and classify the costs of bankruptcy procedures subject to Brazilian bankruptcy law, in order to compare them to the costs found in similar North American studies. The research was conducted throughout 2013, when we referred to several cases in the districts of Sao Paulo- SP, Belo Horizonte-MG and Contagem-MG, to data collection, followed by analysis of this data in accordance to the theoretical framework used. It was found that, on average: the payments incurred in liquidation were 35% of the final asset of the bankrupt; the bankrupt’s assets of bankrupt lost 47% of its value; the total recovery rate of creditors was 12% and the legal process lasted nine years. As for processes, direct costs were 26% of the initial asset of the firm, the recovery rate of creditors was 25% and they lasted four years, on average. The results indicate that the sample processes had a longer duration, paid less creditor’s values in the judicial recovery and the reimbursement rate in liquidation was a little higher than the results found on North American studies.

O processo de formulação e monitoramento do planejamento estratégico de Tribunais de Contas sob a ótica da Nova Sociologia Institucional

El objetivo de este estudio es describir el proceso de adopcion de la planificacion estrategica en los Tribunales de Cuentas brasilenos, desde la planificacion hasta la supervision, bajo la optica de la Nueva Sociologia Institucional. La metodologia de investigacion utilizo una encuesta y la investigacion documental, analizando los casos de veintitres tribunales que han respondido a un cuestionario. Como resultado y la asistencia, se encontro que este proceso es todavia nuevo para muchos Tribunales (una gran parte de ella), esta en la misma etapa de maduracion y no se ha observado mejores practicas, a pesar de algunos obstaculos que todavia impiden a superar para poner el sistema de planificacion y seguimiento operativo de manera efectiva. Hubo varios aspectos del isomorfismo en la formulacion y definicion de la metodologia de seguimiento, por ejemplo, el hecho de que casi todas estas organizaciones utilizan el Cuadro de Mando Integral (BSC).

El proceso de formulación y seguimiento de la planificación estratégica de los Tribunales de Cuentas desde la perspectiva de la Nueva Sociología Institucional

El objetivo de este estudio es describir el proceso de adopcion de la planificacion estrategica en los Tribunales de Cuentas brasilenos, desde la planificacion hasta la supervision, bajo la optica de la Nueva Sociologia Institucional. La metodologia de investigacion utilizo una encuesta y la investigacion documental, analizando los casos de veintitres tribunales que han respondido a un cuestionario. Como resultado y la asistencia, se encontro que este proceso es todavia nuevo para muchos Tribunales (una gran parte de ella), esta en la misma etapa de maduracion y no se ha observado mejores practicas, a pesar de algunos obstaculos que todavia impiden a superar para poner el sistema de planificacion y seguimiento operativo de manera efectiva. Hubo varios aspectos del isomorfismo en la formulacion y definicion de la metodologia de seguimiento, por ejemplo, el hecho de que casi todas estas organizaciones utilizan el Cuadro de Mando Integral (BSC).

The process of formulation and monitoring of strategic planning of Courts of Auditors from the perspective of New Institutional Sociology

El objetivo de este estudio es describir el proceso de adopcion de la planificacion estrategica en los Tribunales de Cuentas brasilenos, desde la planificacion hasta la supervision, bajo la optica de la Nueva Sociologia Institucional. La metodologia de investigacion utilizo una encuesta y la investigacion documental, analizando los casos de veintitres tribunales que han respondido a un cuestionario. Como resultado y la asistencia, se encontro que este proceso es todavia nuevo para muchos Tribunales (una gran parte de ella), esta en la misma etapa de maduracion y no se ha observado mejores practicas, a pesar de algunos obstaculos que todavia impiden a superar para poner el sistema de planificacion y seguimiento operativo de manera efectiva. Hubo varios aspectos del isomorfismo en la formulacion y definicion de la metodologia de seguimiento, por ejemplo, el hecho de que casi todas estas organizaciones utilizan el Cuadro de Mando Integral (BSC).

Aplicación del sistema de gastos del gobierno federal: un análisis según una lente institucional

The information about costs in public sector is important to an adequate analyze about management efficiency and expenditure quality. In countries identified as reference for implementation of that methodology, the process was part of a extensive reforms plan. The Institutional Theory claim the importance that changes in those work proceedings need analyze rules, values and practices in use on the organization involved in change process. This study was intended using the institutional theory to establish an analyze of how was the implementation of public sector Brazilian management instruments, and comparing that same process in Australian government. It was possible identified that Brazilian government different of the international experience and institutional theory proposals that suggest a wide cultural and institutional mobilization, it chose only the implementation of a technological system.

Implementing costs systems proposed by federal government: an analysis under a institutional lens

The information about costs in public sector is important to an adequate analyze about management efficiency and expenditure quality. In countries identified as reference for implementation of that methodology, the process was part of a extensive reforms plan. The Institutional Theory claim the importance that changes in those work proceedings need analyze rules, values and practices in use on the organization involved in change process. This study was intended using the institutional theory to establish an analyze of how was the implementation of public sector Brazilian management instruments, and comparing that same process in Australian government. It was possible identified that Brazilian government different of the international experience and institutional theory proposals that suggest a wide cultural and institutional mobilization, it chose only the implementation of a technological system.

Desmistificação do regime contábil de competência

* Artigo recebido em fev. e aceito em maio 2010.** Especialista em politicas publicas e gestao governamental na Fundacao Joao Pinheiro. Gra-duado em administracao publica pela Escola de Governo Professor Paulo Neves de Carvalho e em ciencias contabeis pela Universidade Federal de Minas Gerais. Endereco: Alameda das Aca-cias, 70, sala 318, 3

Debunking the accrual-basis accounting

* Artigo recebido em fev. e aceito em maio 2010.** Especialista em politicas publicas e gestao governamental na Fundacao Joao Pinheiro. Gra-duado em administracao publica pela Escola de Governo Professor Paulo Neves de Carvalho e em ciencias contabeis pela Universidade Federal de Minas Gerais. Endereco: Alameda das Aca-cias, 70, sala 318, 3