Editorial

ID: 9192

Authors: Carlos A. Diehl, Amarolinda Klein.

Source: BASE - Revista de Administração e Contabilidade da UNISINOS, v. 9, n. 4, p. 316-316, October-December, 2012. 1 page(s).

Document type: Editorial (Portuguese)

The equivalence of single-item scales of psychic distance: a test in Brazil

ID: 9193

Authors: Otavio Figueiredo, Angela da Rocha, Jorge Ferreira da Silva.

Source: BASE - Revista de Administração e Contabilidade da UNISINOS, v. 9, n. 4, p. 317-328, October-December, 2012. 12 page(s).

Keyword: measurement scales , psychic distance , single-item scales , summary construct

Document type: Article (English) Show Abstract

Despite the broad acceptance of the concept of psychic distance, problems related to measuring the construct have persisted in empirical studies. Although researchers have developed and used a variety of instruments, no study has, thus far, concerned itself with making a comparative evaluation for the purpose of assessing their equivalence. The present study sought to evaluate several single-item scales to measure psychic distance as a summary construct. Four data collection instruments in the literature were identified, and applied to a final sample of 365 university students. Approximately one fourth of the sample answered each questionnaire. A range of statistical tests were carried out in order to identify the features of the respective instruments as well as to assess their equivalence and validity. The results enabled to compare features and showed that only two of the instruments produced equivalent results. All of thescales correlated strongly; however, the performance of the scales in the tests did vary. The Stöttinger and Schlegelmilch (1998) scale has the capacity to be used with a greater range of statistical tests and presented superior results in practically all of the tests carried out. It is the scale recommended to researchers wishing to utilize single-item measures of psychic distance.

Effects of the subprime crisis in the collection, liquidity and indebtedness of municipalities in southern Brazil

ID: 9194

Authors: Francisca Francivânia Rodrigues Ribeiro Macêdo, Delci Grapegia Dal Vesco, Jorge Ribeiro de Toledo Filho.

Source: BASE - Revista de Administração e Contabilidade da UNISINOS, v. 9, n. 4, p. 329-339, October-December, 2012. 11 page(s).

Keyword: finance theory , public choice theory , systemic financial crises

Document type: Article (Portuguese) Show Abstract

The goal of this study is to verify that the crisis of 2007 did not result in statistically significant change in the collection, liquidity and debt of the municipalities located in southern Brazil. The theoretical framework includes aspects related to systemic financial crises, finance theory, public choice theory, based on LRF indebtedness and performance indicators. The concern in investigating the topic is justified by the impact of the systemic crisis in the economy of solvent and insolvent companies and the management of the res publica of the developed and underdeveloped countries. It is descriptive for its aims, documental for its procedures and quantitative for the way the problem is approached. Among the results, it is stressed that the crisis occurred in 2007, resulted in no  statistically significant change in debt and liquidity of the municipalities and produced effects on the structure indicators and the collection of revenues, thus rejecting the hypothesis the general void. This rejection is justified by the coefficient significance of the variables included. Such a case may have occurred due to the fact that municipalities may have adjusted their investment expenses or reduced so that the cash flow has remained constant.

An evaluative and behavioral analysis of the consumers of the mobile telephone sector before and after numerical portability

ID: 9195

Authors: Cláudio André Gondim Nogueira, Márcio de Oliveira Mota, Felipe Cavalcante de Almeida, Paulo Giovanni Nogueira de Lima, Heber José de Moura.

Source: BASE - Revista de Administração e Contabilidade da UNISINOS, v. 9, n. 4, p. 340-356, October-December, 2012. 17 page(s).

Keyword: cluster analysis , consumer behavior , mobile telephone services , numerical portability

Document type: Article (Portuguese) Show Abstract

In 2007, numerical portability was introduced as an attempt to increase competition in the mobile telephone sector. In this context, it was considered that changes may have occurred in respect to the evaluation of services, benefits, and satisfaction by the consumers and, therefore, a comparative analysis of the users of this sector based on satisfaction indicators and some of its antecedents and consequents were chosen as the main objective of this study. The  principal component analysis was used in order to reduce the number of variables as well as cluster analysis to assign users into reasonably homogeneous  groups. A random sample of users from a large Brazilian capital was considered, totaling 1,596 valid observations, with 840 before and 756 after portability. Four constructs were contemplated: Perceived Quality, Perceived Value, Consumer Satisfaction, and Loyalty. The analysis revealed the existence of three clusters, before and after portability: (i) The Optimists, that are the users whose evaluations and perceptions regarding the constructs considered are more positive; (ii) The Skeptics, composed by those with more negative evaluations and perceptions; and (iii) The Undefined Critics, that are the ones with  relatively low evaluations of perceived quality and relatively high evaluations of perceived value. An important result refers to the larger proportion of users after portability among the relatively more satisfied consumers. The clusters were also compared in terms of other variables and significant differences were found in terms of age, gender, income, mobile operator, and average expenditure, but only after portability.

US GAAP X Latin American accounting: impact of norms’ differences on reported profit by firms with ADRS in NYSE

ID: 9196

Authors: Edilene Santana Santos, Joanília Neide Sales Cia, Josilmar Cordenonsi Cia.

Source: BASE - Revista de Administração e Contabilidade da UNISINOS, v. 9, n. 4, p. 357-371, October-December, 2012. 15 page(s).

Keyword: Conservatism Index , International Accounting , Latin American Accounting Norms , US GAAP

Document type: Article (Portuguese) Show Abstract

The goal of this study is to measure how many differences between accounting norms of the United States and of Latin American countries impact the profit reported by firms of these latter countries. The Gray’s “Conservatism Index”, which measures the degree to which a national accounting system – in this work, Argentina, Brazil, Chile and Mexico – reports lower (“conservative”) or higher (“optimist”) profits than the US GAAP, was calculated. The study encompasses all firms of these countries with ADRs in the NYSE in the period 2001-2005, and is based on published data of SEC’s 20F Forms and on the Economatica’s databank. Mean and median measurements indicate that, in general, the accounting practices of Latin American countries result in profit values that are lower than those reported as per US GAAP. However, mean tests and the frequency distribution show that there is no representative homogeneous pattern, except for Chile, with a mean IC significant at 10% in the sub-periods 2001-2002 and 2003-2005, and for Brazil only in the last studied triennium.

Analysis of the relation between strategic decisions and export performance in the industry of Rio Grande do Sul State, Brazil

ID: 9197

Authors: Cristina Ceribola Crespam, Flavia Luciane Scherer, Clandia Maffini Gomes.

Source: BASE - Revista de Administração e Contabilidade da UNISINOS, v. 9, n. 4, p. 372-392, October-December, 2012. 21 page(s).

Keyword: entry modes , exportation , export marketing strategy , export performance , strategic type

Document type: Article (Portuguese) Show Abstract

This study aims at verifying the relation between strategic decisions (export marketing strategy and strategic type) and export performance of 38 exporting companies from Rio Grande do Sul state, Brazil. In addition, it is described the profile and the international performance characteristics. A descriptive research was conducted with application of survey as a procedure for collecting data. The results showed that the surveyed companies are mostly small and mediumbusinesses. The strategy that they most identified was the prospector and the analyst. Most part of the surveyed companies positioned themselves as having from medium to substantial experience in international market. Considering aspects of international operations, the main entry mode used by companies was exportation; in addition, more than half the respondents negotiate with up to 15 countries. The results showed the existence of a relation between strategic decisions and export performance. Considering export performance, in strategic terms, it was noticed a difference in behavior between companies that have adopted different strategic types, and it is evidenced a correlation between the variables of the marketing strategy of export and the dimensions of export performance.

The professionalization of accountants in Brazil

ID: 9198

Authors: Octavio Ribeiro de Mendonça Neto, Ricardo Lopes Cardoso, José Carlos Tiomatsu Oyadomari.

Source: BASE - Revista de Administração e Contabilidade da UNISINOS, v. 9, n. 4, p. 393-406, October-December, 2012. 14 page(s).

Keyword: accountant , professionalism , professional project , sociology of professions

Document type: Article (Portuguese) Show Abstract

This paper is a contribution to the study of the emergence and evolution of the accounting profession in Brazil and its main focus is the analysis of its   institutionalization, based on the sociology of professions. Its objective is to understand how the accounting profession was institutionalized and how its field of work was defined in Brazil, based on the sociology of professions, particularly on the concept of Professional Project developed by Larson (1977). The study is of an exploratory nature, the method used was historiography and the procedure was documentary research. The results show that the   occupational group linked to accounting activities in Brazil developed a Professional Project and implemented it successfully. Thus, it (i) achieved a monopoly over the services it provides, (ii) had its jurisdiction recognized, namely the right to self-control, (iii) influenced the training of new entrants, imposing the construction of their knowledge and controlling their discourse (Foucault, 1971), (iv) established its unity and the need for registration (licensure) for the exercise of the accounting profession. Recently, it managed to impose the need for an exam to obtain registration, thus ensuring complete control over the newcomers. Regarding the improvement of the profession, the study suggests considering the line proposed by Macintosh and Baker (2002) and Macintosh (2005), related to the representational nature of accounting and, consequently, to the ways of reporting the truth in financial statements. Another aspect to consider is related to the study and practice of ethics in the sense proposed by Foucault (2009).