Reinaldo Guerreiro

Evaluating management accounting change according to the institutional theory approach

Purpose – The objective of this case study is to evaluate the change process, under the old institutional economics (OIE) approach, that had occurred within the management‐accounting system of Brazilian bank. The present study examines the efficacy of the change process in management accounting, from the perspective of system users, seven years after its beginning.Design/methodology/approach – The research is based on a case study. The study presents a literature review of institutional theory and a case study of Banco do Brasil – a large Brazilian bank that has implemented profound changes in its management‐accounting system.Findings – The results indicate that new concepts have been effectively institutionalised and converted into new values, habits, and routines inside the organisation. The study provides new insights into management‐accounting change.Research limitations/implications – A single case study does not allow the results to be generalised to other organisations.Originality/value – The study...

Cost‐to‐serve measurement and customer profitability analysis

Purpose – This paper aims to assess the usefulness of cost‐to‐serve for customer profitability management through literature review and a case study in a food‐industry company.Design/methodology/approach – The research is based on a case study. The study presents the state‐of‐the‐art of the literature review related to cost‐to‐serve measurement and customer profitability analysis and a case study of a Brazilian food‐industry company with high operational complexity and an extensive customer product and commercial service line.Findings – The literature review demonstrates that few empirical studies have actually addressed the problem of cost‐to‐serve measurement and customer profitability analysis. The findings of the study show that the measurement of cost‐to‐serve provides specific and detailed customer information that enables a more comprehensive customer profitability analysis than the classical paradigm.Research limitations/implications – A single case study does not allow the results to be generaliz...

O entendimento da contabilidade gerencial sob a ótica da teoria institucional

Este trabalho tem como objetivo refletir sobre o paradoxo da estabilidade dos sistemas de contabilidade gerencial, ou seja, sobre as razoes pelas quais as organizacoes, na pratica, utilizam muito pouco a base conceitual disponivel na teoria. A base conceitual da teoria da contabilidade gerencial e fundamentada na teoria neoclassica da firma, cujos pressupostos basicos sao: (i) a maximizacao racional dos agentes economicos e (ii) o equilibrio geral proporcionado pelas forcas de mercado. O estudo de carater teorico apresenta criticas a teoria neoclassica e demonstra que, segundo a abordagem da denominada velha economia institucional (OIE - old institutional economics), a contabilidade gerencial praticada pelas empresas e uma instituicao formada a partir de habitos e rotinas que dao sentido aos relacionamentos dos grupos da organizacao. O estudo indica que as organizacoes nao utilizam em larga escala as novas abordagens de contabilidade gerencial porque os processos de institucionalizacao dos novos conceitos efetivamente nao ocorreram.

Aplicação do modelo de burns e scapens para avaliação do processo de institucionalização da contabilidade gerencial

The implementation of the new systems often have a focus on profit maximization and often incorporate new values and concepts that are quite different from those used before. This study aims to assess management-accounting institutionalisation, using Burns and Scapens (2000) model. The applied methodology was a case study in the commercial area of a Brazilian bank that carried out profound changes in its management accounting. The results of this case study reveals that the conceptual structure of Burns and Scapens (2000) model can be useful as an operational guideline to evaluate institutionalisation of management-accounting change.

Diferenciações entre a contabilidade financeira e a contabilidade gerencial: uma pesquisa empírica a partir de pesquisadores de vários países

This study aims to identifying the main elements that distinguish management accounting from fi nancial accounting in different countries around the world. Evolution shows that, actually, at some time and in some situations, these two accounting branches could be similar and even equal. However, the different demands and perceptions of their users in different countries lead to a distance between them. To understand these differences, a study was carried out in 24 countries, in order to identify what elements can present differentiations between these two branches of accounting. The elements included in this study were defi ned by using a combination among different authors’ approaches. The fi eld research was developed by applying a structured questionnaire, based on a Likert scale, which was answered by specialists. The main distinctive elements of these two accounting branches are: application of standards, analytic focus, reliability level, agents which infl uence or can exert infl uence, frequency of report publication and legal requirements for trained personnel to different extents. These differences strengthen the need for an accounting information system that can equally attend to its two main user groups ‐ internal and external.

Institucionalização de Hábitos e Rotinas da Controladoria em Empresas do Estado de Santa Catarina

Compreender o inter-relacionamento entre os individuos, a organizacao e o ambiente onde estao inseridos, assim como suas normas e procedimentos, seus habitos e rotinas, tem sido objeto de diversos estudos. Neste contexto, o artigo tem como objetivo averiguar como ocorre o processo de institucionalizacao de habitos e rotinas da controladoria em empresas de Santa Catarina. A Teoria Institucional considera que o comportamento do individuo e modelado por padroes criados e compartilhados entre os demais individuos, por meio da interacao. Tais padroes tendem a ser legitimados pela organizacao, em forma de normas e regras, por considerar que sao eficazes para seu funcionamento. Com vistas no objetivo estabelecido foi realizada uma pesquisa exploratoria, do tipo estudo multicasos, com abordagem qualitativa. Os resultados da pesquisa identificaram o individuo como o principal personagem na institucionalizacao de habitos e rotinas do grupo de individuos que compoe a controladoria nas empresas analisadas. Conclui-se que a institucionalizacao de habitos e rotinas da controladoria nas empresas pesquisadas de Santa Catarina ocorre pela interacao do individuo-grupo e do grupo-individuo mutuamente, visto que cada individuo apresenta seus proprios habitos e rotinas institucionalizados, os quais influenciam e sofrem influencias dos demais individuos do mesmo grupo social.

PROCESSOS DE PERSISTÊNCIA E MUDANÇA DE SISTEMAS DE CONTABILIDADE GERENCIAL: UMA ANÁLISE SOB O PARADIGMA INSTITUCIONAL

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.

Uma proposta para a avaliação da empresa em condições de risco com base no modelo de Ohlson

This study proposes a random equity valuation model that allows for the valuation of a company in risk conditions and the definition of methodological criteria for quantifying the variables used in the valuation process. The proposed model studies the effect of randomness on the income-equity binomial and its consequences for company value, using information from the financial statements together with the cost of own capital. To obtain the value of the companies that were chosen, an exploratory study is developed and, due to the random characteristics of the model, the resulting valuation leads to an average value and a standard deviation, defining an interval of values and not one single value, which enriches the valuation process.

Relationship between the maturity of supply chain process management and the organisational life cycle

Purpose – The purpose of this paper is to investigate the relationship between the maturity level of supply chain process management (SCPM) and the company’s organisational life cycle (OLC). Design/methodology/approach – Based on a theoretical review, a questionnaire was developed to measure the maturity level of SCPM and the OLC. Data from 228 companies operating in Brazil were collected to assess the association between variables by using correspondence analysis technique. Findings – Among the key findings, evidences of a relationship between the maturity level of SCPM and the company’s OLC could be highlighted. In addition, it was found that the maturity level of SCPM has no significant relationship with the age or size of a company but it is related to the capabilities inherent to the SCPM. Research limitations/implications – Measurement of SCPM and the OLC was based on the managers’ perceptions about the actual configuration of their firms. Accordingly, there is a certain level of subjectivity inhere...

Percepção sobre a sociomaterialidade das práticas de contabilidade gerencial

Our research, conducted in the context of organizational management in Brazil, aimed at deepening the knowledge in the Managerial Accounting field. The purpose was to propose a construct that contributes to understanding managers’ perceptions of the sociomateriality of management accounting practices (práticas de contabilidade gerencial, MAP) based on the ceremonial (rites-based) versus instrumental (problem solving) institutional logic, drawing on New Institutional Sociology and on Bush’s digressions (1983, 1987). Through a survey of 102 large non-financial organizations operating in Brazil, we identified that depending on the arrangement between isomorphic forces and diffusion to which the PCGs are subjected, they assume ceremonial (5%), instrumental (61%), or mixed (26%) behavioral characteristics. We infer that in these organizations, PCGs are primarily being used as problem solving techniques and contribute to changing the context in which they are applied.