Silvia Pereira de Castro Casa Nova

Educação on-line em contabilidade: propensão e aspectos curriculares

Based on business education literature, fi ndings from human resource development scholars, and considering educational and training needs in the workplace, this study focuses on analyzing executive students’ (working adults students) metacognition and tendency to attend on-line MBA courses in accounting (mainly Accounting and related subjects), and whether specifi c content areas can be related to this phenomenon. The increasing offer of on-line courses, based on the fl exibility and adaptability granted by this education mode, reinforces the relevance of understanding the factors that infl uence tendencies towards students’ participation. According to the 2007 Brazilian Distance Education Statistical Yearbook, one out of 80 Brazilian students relied on distance education in 2006. About 2,279,000 students enrolled in various types (e.g., accredited programs, corporate education) of 889

Human resource development in Brazil

1. Global Human Resource Development: Landscaping the Anatomy of an Evolving Field Thomas N. Garavan, Alma M. McCarthy and Michael J. Morley Section 1: Asia and Oceania 2. Human Resource Development in Australia and New Zealand Peter McGraw and Robin Kramar 3. Human Resource Development in East Asia Roziah Mohd Rasdi and Maimunah Ismail 4. Human Resource Development in South Asia Satish Pandey, Gertrude I. Hewapathirana and Dinyar M. Pestonjee 5. Human Resource Development in China and North Korea Judy Sun and Greg Wang 6. Human Resource Development in Malaysia and Singapore Maimunah Ismail and Roziah Mohd Rasdi Section 2: Africa and the Middle East 7. Human Resource Development in Sub-Saharan Africa Fredrick M. Nafukho and Helen M. A. Muyia 8. Human Resource Development in Middle East Hussain A. Alhejji and Thomas N. Garavan 9. Human Resource Development in North Africa Hussain A. Alhejji and Thomas N. Garavan Section 3: The Americas 10. Human Resource Development in Canada and the United States Gary N. McLean and Nadir Budhwani 11. Human Resource Development in Latin America Consuelo L. Waight, Jose Ernesto Rangel Delgado and Johana Lopez 12. Human Resource Development in Brazil Renato Ferreira Leitao Azevedo, Alexandre Ardichvili, Silvia Casa Nova and Edgard B. Cornacchione Jr. Section 4: Central and Eastern Europe, Russia and the Former Soviet Union 13. Human Resource Development in Central and Eastern Europe (CEE) Maura Sheehan and Beata Buchelt 14. Human Resource Development in Russia and the Former Soviet Union Alexandre Ardichvili, Elena Zavyalova and Oleksandr Tkachenko Section 5: Western Europe 15. Human Resource Development in Ireland and the UK Alma M. McCarthy 16. Human Resource Development in the Nordic Countries Britta H. Heidl and Indravidoushi C. Dusoye 17. Human Resource Development in Germanic Europe Regina H. Mulder and Loek F.M. Nieuwenhuis 18. Human Resource Development in Southern Europe Eduardo Tome Section 6: Emerging Markets 19. Human Resource Development in CIVETS Thomas N. Garavan and Mesut AkdereI. FOUNDATIONS FOR GLOBAL HRD. 1. Globalization and HRD. 2. Culture and HRD. II. PRACTICES OF GLOBAL HRD. 3. Developing Training Programs for International Settings. 4. Delivery of Training Programs Around the World. 5. Consulting Across Cultures. 6. Administration of Global HRD Programs. III. HRD IN GLOBAL ORGANIZATIONS. 7. HRD in Global Corporations. 8. Public and Nonprofit Global Organizations. 9. HRD and Globalizing the Organization. IV. HRD PRACTICES AND PROGRAMS AROUND THE WORLD. 10. Western Europe. 11. Eastern Europe. 12. Middle East and North Africa. 13. Africa. 14. South Central Asia. 15. East Asia. 16. Japan. 17. South Pacific Region. 18. Canada. 19. Latin America and Caribbean. 20. United States of America. V. ENTERING THE GLOBAL HRD FIELD. 21. Career Opportunities in Global HRD. 22. Competencies for the Effective Global HRD Practitioner. 23. Preparation for Global HRD Assignments. VI. FUTURE OF GLOBAL HRD. 24. Global HRD Megatrends. Subject Index. Name Index.

Gerdau’s Men of Steel: A Unique Case of Leadership Development in Brazil

The goal of this chapter is to analyze the leadership development phenomenon in Brazil, a country facing historic challenges, including workforce qualification, low basic education levels, significant social inequality and infrastructure issues. We discuss the possibilities and challenges in leadership development based on the case of Gerdau, a Brazilian company that operates since 1901. Gerdau is the leading company in the long steel market. Internally, the company has developed, across many years, strategies, policies and practices that emphasize autonomy and self-management, experiencing potentialities and shortcomings associated with external influences and with traits of its own culture.

Challenges of Implementing Western Talent Development Models in a Collectivist Organizational Culture

The Problem In Brazilian business organizations, talent development (TD) programs are often based on models borrowed from Western countries. However, there are significant cultural barriers to successful implementation of such transplanted models. Research on TD in Brazil is scarce, especially, research on adoption of imported models and frameworks. The Solution This article is based on a case study of TD practices of a large Brazilian steel company that has a long history of human resource development (HRD) and a unique organizational culture. Our study suggests that this Brazilian company’s TD system is based on a combination of several well-known North American models. However, the implementation of the TD system that is based on meritocratic principles does not fully align with an organizational culture characterized by high power distance, paternalism, collectivism, and the emphasis on personal relationships over merit. We suggest ways of addressing the identified misalignments and point out the necessity of tropicalizing the implementation of TD models, which implies embracing Brazilian cultural traits and contexts. The Stakeholders The main audience for this article includes executives, managers, and HRD professionals executing TD strategies in organizations from emerging market economies and/or in firms doing business in emerging markets. In addition, the article will be of interest to scholars specializing in international HRD and talent development.

Abordagem Geracional dos Fatores que Influenciam a Escolha de Carreira em Contabilidade

This research aims to grasp which factors influence the generation Y to choose accounting as its career. A significant decline in the number of candidates willing to pursue a career as accountant has been observed abroad - USA, Australia, and Japan. However, in other countries - Brazil, Singapore, and Hong Kong - the opposite has been observed. Another issue is the decline in educational qualification of those pursuing an accounting career, contributing in a way that many talented students change their career choice. This may be explained by the fact that people tend to believe accounting is an exact science, full of calculations, boring, and not very creative, bringing an unbalance between the traits an individual should have according to the job market and those perceived by society. In order to give a contribution to literature concerning the factors that influence the generation Y in its career choice, a goal of this research was conducting an exploratory study where some hypotheses were formulated to support the discussion. We used Mannheims Generational Theory and the literature on career choice. Data collection was carried out using a questionnaire, based on Schwartzs Portrait Value Questionnaire and Germeijs and Verschuerens Student Choice Task Inventory, adapted through focus group interview. Data were fully collected online and the sample consisted of 665 subjects. The results showed that people who chose accounting as their career were influenced by factors such as creativity, independence, challenging and dynamic environment, job security, money-making, job availability, and other significant people - friends and teachers. The subjects were not influenced by social factors, such as working with people and making contributions to society and family. They wish for more autonomy, creativity, and flexibility at work, and people still care about job security and money-making.

Brazil, Racial Democracy? The Plight of Afro-descendent Women in Political Spaces

Abstract The social role of women in Brazil is subject to significant change in both capacity and scope. While women constitute the majority of the population in Brazil, they account for 40 per cent of the workforce, and thus, they remain comparatively invisible in public life. This is evident in political representation, as although Brazilian law stipulates that political parties must reserve at least 30 per cent of their nominations for women for legislative elections, this does not occur in reality. Furthermore, despite Afro-descendant Brazilians constituting the majority of the population, in the Chamber of Deputies, for instance, there are only 9 per cent Afro-descendant representatives. Therefore, this study focuses on understanding issues of political representation of Afro-descendant women in political spaces in Brazil – a country where politics is still predominantly white and male. Thus, despite a rhetorical position of an ‘open country’ with opportunities for all, the whiteness and masculinity of Brazilian politics illustrates the degree of mythology concerning the rhetoric of Brazil’s racial democracy. We employ a qualitative research approach in this study and we employ an oral-history-informed post-structuralist approach. We focus our empirical analysis on in-depth interviews with an Afro-descendant female accounting professor who was elected to an important political position. We argue that discussions about democracy in Brazil go beyond formal aspects of civil rights, as our study highlights the necessity of reshaping political processes to engender greater female and Afro-descendent participation, to engender both groups to seek political careers as well as to encourage political parties to include more female and more Afro-descendent candidates. The ultimate goal of such institutional reform is a reformation of ‘racial democracy’ as Afro-descendent women interact with, stand and succeed in Brazilian elections.

A avaliação de programas da CAPES, os conceitos e o uso de indicadores bibliográficos

E ponto pacifico a necessidade de avaliar o desempenho dos programas quanto a sua capacidade de criar conhecimento que seja ratificado pela comunidade cientifica. Esse processo acontece por meio da publicacao definitiva da producao em periodicos. Este artigo tem por objetivo investigar o impacto do uso dos indicadores de producao bibliografica veiculada em periodicos no agrupamento dos programas de pos-graduacao da area de Administracao, Ciencias Contabeis e Turismo no trienio 2010-2012. Os resultados mostraram que o agrupamento por analise de clusters resultou na criacao de grupos altamente distintos quanto a sua composicao qualitativa e quantitativa: os grupos 1, 2, 3, 4 e 5 foram formados por 8, 3, 3, 13 e 50 programas, respectivamente. Os programas com doutorado foram alocados principalmente aos grupos 1, 3 e 4 e os que possuem somente mestrado foram alocados todos no grupo 5. A analise de correspondencia identificou associacao entre cada grupo e os conceitos Capes. Foi possivel identificar que o conceito do programa esta apenas parcialmente relacionado a composicao dos grupos com base em indicadores bibliograficos. Portanto, outros quesitos da avaliacao, como formacao de discipulos e composicao do corpo docente, parecem ter um peso relativo relevante.

Las empresas sostenibles son efectivamente más rentables y menos riesgosas

O objetivo neste trabalho foi verificar se havia diferencas significativas nos indicadores contabeis das empresas sustentaveis em relacao a outras companhias nao reconhecidas como sustentaveis. O Indice de Sustentabilidade Empresarial (ISE) da BM foi o criterio selecionado para separacao da amostra em empresas sustentaveis ou nao. Os indicadores contabeis analisados foram divididos em duas categorias: risco (taxa de pagamento de dividendos, crescimento percentual do ativo, alavancagem financeira, liquidez corrente, tamanho do ativo, variabilidade do lucro, beta contabil) e retorno (ROA, ROE, giro do ativo, margem liquida), identificados na revisao da literatura. Foram analisadas, individualmente, companhias do setor de energia eletrica e do setor bancario, alem de ter sido realizada uma analise sem divisao setorial para a carteira 2008/2009 do ISE. Para verificacao da diferenca de medias entre os grupos foi utilizado o teste de Mann-Whitney (α ≤ 0,05). Os resultados, de maneira geral, e feitas as devidas consideracoes sobre o metodo utilizado e o periodo estudado, indicam que nao ha diferencas, medidas pelos indicadores contabeis selecionados, entre as empresas sustentaveis e as que nao sao assim consideradas.

Are sustainable companies less risky and more profitable

O objetivo neste trabalho foi verificar se havia diferencas significativas nos indicadores contabeis das empresas sustentaveis em relacao a outras companhias nao reconhecidas como sustentaveis. O Indice de Sustentabilidade Empresarial (ISE) da BM foi o criterio selecionado para separacao da amostra em empresas sustentaveis ou nao. Os indicadores contabeis analisados foram divididos em duas categorias: risco (taxa de pagamento de dividendos, crescimento percentual do ativo, alavancagem financeira, liquidez corrente, tamanho do ativo, variabilidade do lucro, beta contabil) e retorno (ROA, ROE, giro do ativo, margem liquida), identificados na revisao da literatura. Foram analisadas, individualmente, companhias do setor de energia eletrica e do setor bancario, alem de ter sido realizada uma analise sem divisao setorial para a carteira 2008/2009 do ISE. Para verificacao da diferenca de medias entre os grupos foi utilizado o teste de Mann-Whitney (α ≤ 0,05). Os resultados, de maneira geral, e feitas as devidas consideracoes sobre o metodo utilizado e o periodo estudado, indicam que nao ha diferencas, medidas pelos indicadores contabeis selecionados, entre as empresas sustentaveis e as que nao sao assim consideradas.

As empresas sustentáveis são realmente mais rentáveis e seu nível de risco é menor

O objetivo neste trabalho foi verificar se havia diferencas significativas nos indicadores contabeis das empresas sustentaveis em relacao a outras companhias nao reconhecidas como sustentaveis. O Indice de Sustentabilidade Empresarial (ISE) da BM foi o criterio selecionado para separacao da amostra em empresas sustentaveis ou nao. Os indicadores contabeis analisados foram divididos em duas categorias: risco (taxa de pagamento de dividendos, crescimento percentual do ativo, alavancagem financeira, liquidez corrente, tamanho do ativo, variabilidade do lucro, beta contabil) e retorno (ROA, ROE, giro do ativo, margem liquida), identificados na revisao da literatura. Foram analisadas, individualmente, companhias do setor de energia eletrica e do setor bancario, alem de ter sido realizada uma analise sem divisao setorial para a carteira 2008/2009 do ISE. Para verificacao da diferenca de medias entre os grupos foi utilizado o teste de Mann-Whitney (α ≤ 0,05). Os resultados, de maneira geral, e feitas as devidas consideracoes sobre o metodo utilizado e o periodo estudado, indicam que nao ha diferencas, medidas pelos indicadores contabeis selecionados, entre as empresas sustentaveis e as que nao sao assim consideradas.