Raimundo Nonato Lima Filho

Metacognitive Awareness Inventory Tradução e Validação a partir de uma Análise Fatorial Confirmatória

Este estudio tuvo como objetivo traducir y validar estadisticamente el Inventario conciencia metacognitiva (MAI), nuevo instrumento en la literatura en lengua portuguesa. Se recogieron 1.058 respuestas de los estudiantes y profesionales de la ciudad de Administracion de Salvador, Brazil. Traduccion adopto la traduccion de vuelta metodologia y validacion estadistica fue a traves de analisis factorial confirmatorio mediante modelos de ecuaciones estructurales. La “conciencia metacognitiva” constructo relacionado con MAI confirmo que las dimensiones “habilidades de conciencia conocimientos y estrategias metacognitivas” y “Conciencia de estrategias metacognitivas Configuracion” que se presentan las medidas de fiabilidad compuesta y la validez discriminante confirman que las correlaciones entre estos indicadores y sus dimensiones son mas fuertes que las correlaciones entre las dimensiones, es decir, la “conciencia metacognitiva” constructo cumple la validez discriminante , que permite validar el instrumento traducido.

Quanto Mais Faço, Mais Erro? Uma Análise Sobre a Presença De Vieses Cognitivos EM Julgamentos Sobre Orçamento (More as I Do, More Error? An Analysis on the Cognitive Biases Attendance in Trials about Budget)

Portuguese Abstract: Esta pesquisa investigou a presenca de erros em julgamentos envolvendo situacoes relativas ao or- camento e adicionalmente mediu possiveis correlacoes entre o processo orcamentario e a existencia de vieses cognitivos em decisoes que envolvem cenarios com informacoes contabeis e financeiras. A Contabilidade Comportamental tem se fortalecido do ponto de vista da producao do conhecimento, que visa a buscar, cada vez mais, uma interface com outras ciencias como a Psicologia, a Economia e a Administracao. Nos procedimentos metodologicos, foram construidos dois blocos de pesquisa com situacoes que envolviam conceitos relevantes para este estudo: heuristicas e praticas orcamentarias. A construcao desses cenarios visou a observar a ocorrencia de tres heuristicas abordadas neste estudo: ancoragem, representatividade e disponibilidade de instâncias, observando o quanto as variaveis independentes deste estudo explicavam a ocorrencia destes fenomenos em um unico contexto: a presenca de heuristicas. Os resultados encontrados confirmaram a ocorrencia de heuristicas nos individuos envolvidos com praticas orcamentarias, corroborando os achados da Teoria dos Prospectos.English Abstract: This research investigated the presence of errors in trials involving situations related to the budget and additionally measured the correlation between the budget process and the existence of cognitive bias in decisions involving scenarios with accounting and financial information. Behavioral Accounting has strengthened the view of knowledge production that aims to seek, increasingly, an interface with other sciences such as psychology, economics and management. In the methodological procedures two blocks of research situations involving concepts relevant to this study were constructed: heuristics and budgeting practices. The construction of these scenarios aimed to observe the occurrence of three heuristics discussed in this study: anchoring, representativeness and availability of instances, observing how the independent variables of this study could explain the occurrence of these phenomena in a single context: the presence of heuristics. The results confirmed the occurrence of heuristics in individuals involved in budgeting practices, supporting the findings of Prospect Theory.

Excesso De Confiança E Controladoria: Um Estudo Envolvendo Práticas Orçamentárias (Over-Confidence and Controlling: A Study Involving Budgetary Practices)

The quest to understand the decision-making process, with the inclusion of cognitive aspects in organizational environments has provoked an increase of numerous studies in this area. At all times the human being is doing the action of making decisions, always envisioning the scope of a particular goal. Several factors can influence this process, such as their experience, information available beliefs. Psychological factors should be studied in the decision process, along with a discussion of the cognitive limits of rationality. Therefore, the existence of cognitive biases become very common in decision making and one of the most important is the presence of overconfidence. To conduct the present study, we adopted as initial guess the existence of overconfidence in budget processes, as well as the change in the level of bias according to the degree of involvement of individuals with related activities. For this, an experiment was conducted with 99 students of postgraduate courses in Salvador - Bahia. The results indicated the significant presence of overconfidence in the situations proposed by the experiment. Additionally, although not significantly, the evidence indicated that the higher the level of engagement with practices related to the budget process, the greater the overconfidence displayed by the respondents. These results corroborate the results of other empirical research in this area, contributing to a better understanding of the flaws in the existing cognitive processes of decision making related to the budget.

A Carga Tributária É Fator De Restrição Para O Lucro Organizacional? Um Olhar Empresarial Sobre a Teoria Das Restrições (The Use of Assumptions of the Theory of Restrictions as a Tool to Support the Tax Planning)

Portuguese Abstract: A Teoria das Restricoes prega a ideia que toda a empresa, na busca de sua meta principal que seria auferir dinheiro, esbarra em restricoes que interferem e determinam o ganho. Entre as diversas restricoes que se possa encontrar, a carga tributaria se caracteriza em limitar um lucro organizacional. O objetivo principal deste estudo e analisar a contribuicao da TOC na diminuicao do impacto tributario, atraves dos Processos de Raciocinio, como instrumento coordenador das estrategias do planejamento tributario. Adotou-se a pesquisa exploratoria com procedimentos em fontes secundarias e de uma pesquisa de campo, de carater quantitativo. Utilizou-se como amostra todas as empresas do setor varejista que possuiam debitos fiscais de um determinado escritorio contabil situado na cidade de Senhor do Bonfim/BA. Os resultados apontaram que, a filosofia TOC, geralmente direcionada ao processo fabril, demonstrou-se tambem ser util e pertinente se aplicada ao gerenciamento tributario, subsidiando na racionalizacao da carga tributaria.English Abstract: The Theory of Constraints TOC preaches that any company in search of its ultimate goal which could be to earn money comes up against constraints which affect and determine the gain. Among the various constraints that could be found, the tax burden is characterized in limiting the highest organizational profit and also for being a permanent constraint. The main objective of this study is to analyze the contribution of TOC in the reduction of tax impact, through the process of reasoning as a coordinating means of tax planning strategies. A research exploratory was adopted with procedures from secondary source, a field research quantitative in character. The results pointed out that the philosophy of TOC, usually targeted to the manufacturing process, has shown to be useful and relevant if applied to tax management.

A Influência Da Contabilidade Gerencial No Desempenho Econômico - Financeiro Das Empresas De Cerâmica Vermelha De Senhor Do Bonfim - Ba (The Influence of the Performance Management Accounting - Financial Red Ceramic Companies of Senhor Do Bonfim - BA)

Portuguese Abstract: A Contabilidade Gerencial tem sido uma ferramenta muito importante no auxilio a continuidade e expansao das empresas, visto o suporte por ela prestado nas questoes mercadologicas da atualidade, assim como a influencia na busca pela constante evolucao e expansao empresarial, atrelada ao suporte da Contabilidade de Custos. Contudo, na micro empresa essa influencia ainda parece ser limitada, tendo em vista a sua realidade organizacional, o que reduz a capacidade de crescimento por nao levar em consideracao aspectos de gestao e custos, ou mesmo por nao obter o devido acompanhamento para tal finalidade. Diante desse contexto, este trabalho possui o objetivo de elucidar o fato da existencia de contribuicao significativa da Contabilidade Gerencial na administracao das empresas que atuam no setor de cerâmica vermelha numa cidade do interior da Bahia. Adotou-se a pesquisa exploratorio-descritiva com procedimentos em fontes secundarias e de uma pesquisa de campo. Por meio do estudo de caso realizado nas empresas desse setor, foi constatado que apesar da importância da Contabilidade no apoio a gestao e a continuidade da empresa por meio do aporte em diversas atividades, a carencia no apoio gerencial e perceptivel, bem como sua aplicabilidade por parte do empresariado, sem contar que a formacao de precos dos produtos era inexistente. Conclui-se que o uso das ferramentas da Contabilidade Gerencial pode estimular o desenvolvimento e a continuidade das organizacoes pesquisadas.English Abstract: The Accounting Management has been a very important tool to aid in continuity and business expansion, as the support provided for it in todays marketing issues, as well as the quest for influence in constant evolution and expansion of business, linked to the support of the Cost Accounting. However, the micro enterprise that influence still appears to be limited in view of their organizational reality, which reduces the growth capacity for not taking into account aspects of management and costs, or even not get the proper follow up for this purpose. In this context, this paper has the aim to elucidate the fact that there is significant contribution of management accounting in the management of companies that operate in the red ceramic sector in the inner city of Bahia. He adopted the research exploratory-descriptive with procedures on secondary sources and of a field research. Through the case study conducted for firms in this sector, it was found that despite the importance of accounting management support and business continuity through the contribution in various activities, lack the managerial support is noticeable, as well as its applicability by the business, not to mention that the pricing of the products was nonexistent. It is concluded that the use of tools of Management Accounting can provided the development and continuity of the organizations surveyed.