Simone Leticia Raimundini

Management accounting: analysis scientific and methodological stringency of articles published in ENANPAD and ANPCONT

1 Bacharel em Ciencias Contabeis pela Universidade Estadual de Maringa-UEM, Mestrado em Contabilidade pela Universidade Federal do Parana-UFPR, Doutorando em Administracao Publica pela Fundacao Getulio Vargas-FGV, Atualmente e professor Assistente da Universidade Estadual de Maringa, Brasil. Contato: rivamga@hotmail.com 2 Bacharel em Ciencias Contabeis pela Universidade Estadual de Maringa-UEM, Mestrado e doutorado em Controladoria e Contabilidade pela Universidade de Sao Paulo-USP. Professor adjunto da Universidade Estadual de Maringa-UEM, Brasil. Contato: rrcamacho@uem.br 3 Bacharel em Ciencias Contabeis pela Universidade Estadual de Maringa-UEM, Mestrado em Ciencias Contabeis pela Universidade de Sao Paulo-USP, Doutorado em Ciencias Contabeis pela Universidade de Sao Paulo-USP, Professor adjunto da Universidade Estadual de Maringa-UEM, , Brasil. Contato: romores@uem.br 4 Bacharel em Ciencias Contabeis pela Universidade Estadual de Maringa-UEM, Mestrado em Administracao pela Universidade Estadual de Maringa-UEM, Doutorado em Administracao pela Universidade Federal do Rio Grande do SulUFRGS, Brasil. Contato: slraimundini@uem.br Contabilidade gerencial: analise da cientificidade e da metodologia dos artigos publicados no ENANPAD e ANPCONT Throughout the last decade there have been significant increase in academic events in Brazil, with the increase in the number of articles published in the proceedings. However this increase might not have a similar quality. This study analyzes the scientific and methodological strictness of the articles published in the proceedings of the Annual Meeting of the Brazilian Academy of Management (ENANPAD) and the National Association of Postgraduate in Accounting (ANPCONT) during the period 1997-2009, in Management Accounting.The theoretical basis defines Managerial Accounting and it details the constructs of this research in two dimensions: methods and scientificity.The method used was a descriptive and applied study, in quantitative-qualitative approach, through documentary research and deduction.346 articles were analyzed and the results suggest lack of methodological and scientific strictness.This shows the need for greater austerity in research to improve their quality.

Translation of Financial Statements of a Uruguayan Branch Office: analysis through the lens of Equity Theory

One of the aspects accounting affected by the inter na ionalization of the companies was the need to standardizing the currency. In other words, the financial statements of foreign subsidiary should be in the same currency used by t he parent. For this it is necessary to make the Translation of Financial Statements. In Brazil this issue is regulated by Technical Pronouncement 02 emitted by the Accounting Pronounc ements Committee. The adoption of this rule has an effect on the account balances of the Balance Sheet and Income Statement, affecting the situation of Equity. The aim is to an alyze the effects of the Translation Financial Statements of a Brazilian transport company which h as branch office in Uruguay, according to Technical Pronouncement 02. The research is qual itative and exploratory, and the research strategy is the case study. The results show that t he Proprietary and Entity Theories is implicit in the Translation of Financial Statements process; the variation of the exchange rate of the Assets and Liabilities affects the value of the Equ ity of the subsidiary, then the wealth of the entity; as well as exchange rates affects the incom e accounts, so the net income of the subsidiary and parent company Financial Statements. The main findings are: the Translation of Financial Statements allows to analyze net incom e and the net foreign exchange; allows comparative analysis of foreign investments and dom estic investments; better understanding of equity theories. Key-words: Translation of Financial Statements; Foreign Curren cy; Exchange Rate; Equity Theory.