Apresentação

ID: 20412

Authors: Marcos Antonio de Souza.

Source: BASE - Revista de Administração e Contabilidade da UNISINOS, v. 4, n. 2, p. 103-104, May-August, 2007. 2 page(s).

Document type: Editorial (Portuguese)

The effectiveness of an entrepreneurship program with national amplitude and international support

ID: 20413

Authors: Cristiane Alperstedt, Thiago Lucano Dantas.

Source: BASE - Revista de Administração e Contabilidade da UNISINOS, v. 4, n. 2, p. 105-112, May-August, 2007. 8 page(s).

Keyword: development of an entrepreneurial profile , entrepreneurship , entrepreneur training

Document type: Article (Portuguese) Show Abstract

The paper’s objective is to verify the actual results of a specific edition of an entrepreneurship development program that takes place in all Brazilian states and has financial support of an international organization. The study discusses the development of entrepreneurship as one of the solutions of the problem of unemployment and highlights theoretical aspects of the subject, particularly the characteristics of the entrepreneurial behavior. It also describes the program. The article is a qualitative and exploratory case study. The data collection was based on questionnaires applied to the 24 participants of one specific edition of the program. The conclusion is that the program is effective, since seven participants who had potential projects of a new business opened a new enterprise, and four who already were entrepreneurs reached a new market, created a new product or opened a second enterprise.

Marketing planning: a study within the Brazilian context

ID: 20414

Authors: Ana Akemi Ikeda, Marcos Cortez Campomar, Tânia Modesto Veludo de Oliveira.

Source: BASE - Revista de Administração e Contabilidade da UNISINOS, v. 4, n. 2, p. 113-125, May-August, 2007. 13 page(s).

Keyword: marketing , plan , planning

Document type: Article (Portuguese) Show Abstract

Although the importance of marketing planning as a marketing activity and its relevance for the success of organizational management are notorious, it still seems not to be consolidated in practical terms within organizations, which find difficulties in implementing it. This article discusses aspects of marketing planning in the Brazilian context. For that purpose, a critical literature review was conducted, including general topics on marketing planning and plan, such as concepts and definitions, structure, benefits, barriers and control. Additionally a survey focusing on the reality of Brazilian companies was carried out with 219 marketing executives from small, medium-sized and large companies. The results show differences in the extent to which the plan is developed according to the size of companies. Such activities are more valued by large companies, which make a more frequent use of managerial tools. The lack of resources, a managerial style not oriented towards planning and the focus on crisis management emerge as the main causes why small and mediumsized companies do not adopt marketing planning. Particularly small companies should be instructed on how to develop plans, and it would be important for all organizations, regardless of their size, to modify their posture of managing crises instead of planning.

Managerial accounting: a sketch of the methodological profile of a sample of publications in the area of business Administration and Accounting from 2000 to 2004

ID: 20415

Authors: Maurício Vasconcellos Leão Lyrio, José Alonso Borba, Jeane Maria da Costa.

Source: BASE - Revista de Administração e Contabilidade da UNISINOS, v. 4, n. 2, p. 126-136, May-August, 2007. 11 page(s).

Keyword: academic journals , managerial accounting , methodological trends , research

Document type: Article (Portuguese) Show Abstract

The objective of this paper is to delineate the methodological profile of the scientific research in the area of managerial accounting (MA) published from 2000 to 2004. It analyzes articles published in the management and accounting journals classified with grade “A” in the “Sistema Qualis/Capes” in 2004. Its purpose is to classify the articles according to their methodological profile, that is, according to the research focus, checking the frequency of occurrence of articles which (1) address concepts and ideas (theoretical articles); (2) concentrate on the data, generating information from the observation of these data (empirical articles); (3) intend to describe or explain some phenomenon by means of data research, based on theoretical assumptions that delimit the scope of research (theoreticalempirical articles). For that purpose, data collection is divided into two parts: delimitation of topics related to managerial accounting and identification of those topics in the selected journals. Topics related to the work by Anthony and Govindarajan (2002) – which here is used as the background against which all articles are examined – are confronted with 11 (eleven) other similar works published in Brazil. The most frequent topics in these articles are gathered into 6 (six) thematic clusters that became the managerial accounting topics for the investigation in the selected journals. The paper then analyzes the percentage of articles on MA in those journals, their distribution in the clusters and according to their methodological profiles. The results suggest the existence of a balance in terms of methodological profile in the articles investigated. This scenario, however, changes when the articles are analyzed in each journal separately, for one then finds a trend toward an empirical approach in the articles published in RAP, toward a theoretical approach in those published in C&F-USP and finally toward a mixed theoretical-empirical approach in the articles published in RAC.

Management of intellectual capital in textile companies of the state of Ceara

ID: 20416

Authors: Francisco Sávio de Oliveira Barros, Vera Maria Rodrigues Ponte, Iracema Quintino Farias.

Source: BASE - Revista de Administração e Contabilidade da UNISINOS, v. 4, n. 2, p. 137-148, May-August, 2007. 12 page(s).

Keyword: administration techniques , intellectual assets , management

Document type: Article (Portuguese) Show Abstract

The new context of the knowledge-based economy demands from companies new techniques and forms of business administration. The amount of organizational knowledge has become the most preeminent resource among the company’s assets and its management and measurement should be prioritized. In view of the importance of the intellectual assets in the context of the contemporary economy and the need for a better knowledge of the process of managing the intellectual assets in companies in the state of Ceará, this paper identifies the main characteristics of the process of management of the intellectual capital through a field study on for textile companies in the state of Ceará, Brazil. In order to carry out this exploratory-descriptive study of a qualitative nature, which was conducted in January and February of 2004, the primary data were collected by using the technique of semi-structured interviews with company managers. It was found that no single company already has an already implemented project or program to manage its intellectual assets. The management of financial indicators continues to be prioritized by the companies, demonstrating that the traditional administration prevails over new approaches. Despite being non-expressive, the indicators related to the management of the customer’s capital are the most disseminated ones, whereas the indicators related to the human capital seem to be secondary. Thus, this fact may represent a clear opportunity to further develop studies on this topic, in the light of its strategic importance for the state of Ceará.

Aspects of the corporate governance of companies listed at the São Paulo stock exchange: an exploratory study on the composition and profile of the boards of directors

ID: 20417

Authors: Augusto José Bruère, Wesley Mendes-da-Silva, Joséte Florencio dos Santos.

Source: BASE - Revista de Administração e Contabilidade da UNISINOS, v. 4, n. 2, p. 149-159, May-August, 2007. 11 page(s).

Keyword: board of directors , corporate governance , education

Document type: Article (Portuguese) Show Abstract

Corporate governance has been indicated as one of the key factors of the performance of companies. At the same time, according to the good governance practices disseminated in the academic and corporate environments, special attention must be paid to how the boards of directors of open capital corporations are formed and how they act. There are several studies on corporate governance, but only a handful explores the intricacies of the boards of directors. This article analyzes the composition of the boards of directors of companies listed at the São Paulo Stock Exchange (BOVESPA) in 2004 belonging to two of the main industries present at the stock exchange: Food & Drink and Electric Energy. A total of 434 board members from 61 different companies were examined with the statistical package SPSS® for data analysis. The results show a large majority of male members (91.9%). As for higher education, almost 7% of the board members do not have a degree. Additionally, it was found that more than 80% of the board members included in the study have a seat in the board of directors of only one company.

The implementation of an internal control process in compliance with the requirements of the Sarbanes-Oxley act in Brazilian companies – a case study

ID: 20418

Authors: Marcelle Colares Oliveira, Juliana Silva Linhares.

Source: BASE - Revista de Administração e Contabilidade da UNISINOS, v. 4, n. 2, p. 160-170, May-August, 2007. 11 page(s).

Keyword: Brazilian companies , Committee of Sponsoring Organization of Tradeway Commission – COSO , internal controls , Sarbanes-Oxley Act

Document type: Article (Portuguese) Show Abstract

The Sarbanes-Oxley Act is considered one of the most rigorous regulations of internal controls, preparation of financial reports and disclosures that have ever been imposed on American companies. It also applies to all foreign companies with depositary receipts admitted to negotiation at US stock exchanges. This paper analyzes the implementation of internal control processes in compliance with the requirements of the Sarbanes-Oxley Act in Brazilian companies. It is an exploratory investigation, carried out on the basis of a bibliographical survey, documentation and a case study in a Brazilian public company that supplies electric energy. The research techniques used to collect the primary data were interviews and direct observation. The interviewees held top positions in the accounting department and were keys to the process. It was found that in the Brazilian company in question the compliance with SOX Act was based on the model of the Committee of Sponsoring Organization of Tradeway Commission – COSO and was made easier by the progress made in Brazilian regulations related to good practices of corporate governance. Another major influence relates to the fact that the company already has a certain degree of control over its operations and a strict inspection of its activities by the board of directors. After implementing the planned processes, the company reached the stage of reliability of the internal control situated at level 3 – reliable.

Analysis of the reflections of accrual accounting on accounting profit or loss: a study of open public companies in Brazil

ID: 20419

Authors: Romualdo Douglas Colauto, Ilse Maria Beuren.

Source: BASE - Revista de Administração e Contabilidade da UNISINOS, v. 4, n. 2, p. 171-181, May-August, 2007. 11 page(s).

Keyword: accounting profit and loss , accruals , variation of net working capital

Document type: Article (Portuguese) Show Abstract

The article analyzes the reflections of accrual accounting on accounting profit and loss in open public companies in Brazil. Empirical evidence was gathered from a target population of open public companies listed as the 500 biggest and best Brazilian companies according to the criteria of the magazine Exame in 2004. The sample taken from this group was of an intentional, non-probabilistic type, with seven companies representing the steel and metalworking industries. The study is delineated as a descriptive one, using cluster techniques to categorize the data necessary to draw inferences. The correlation coefficients between the accounting result of the period adjusted by the accruals and the variation of net working capital did not present homogeneity in the industry observed, but denoted statistical significance. They show that the accruals cause alterations in the period’s bottom line and at the same time do not influence the financial flow of the companies’ operational activities.

Digital economy: are new theoretical foundations needed to define it?

ID: 20420

Authors: Haydeé Cecilia Rincón de Parra.

Source: BASE - Revista de Administração e Contabilidade da UNISINOS, v. 4, n. 2, p. 182-192, May-August, 2007. 11 page(s).

Keyword: digital economy , economy , information technologies , theoretical foundations

Document type: Article (Portuguese) Show Abstract

Analyzing whether the digital economy needs new theoretical foundations to define it is the central purpose of this paper. For this purpose, a review and analysis of the specialized literature on this topic will be made. The article is structured in four parts. On the first one, some theoretical aspects of the economy are discussed. On the second, the aspects that characterize information technologies and information-knowledge as a production factor of economic activity and as a merchandise, viz. as the object of economic transaction, are analyzed. The third part discusses a set of elements related to the digital economy such as the factors that have led to its appearance, its characteristics and business strategies for competition within this area. Finally the article proposes a reflection on whether or not it is necessary to develop new theoretical foundations in order to account for the aspects developed to date within what is now known as digital economy. The paper concludes by arguing that in this digital era there are new types of business, but not necessarily a new economy that merits a new theoretical construction, because over the last few months the money markets have been telling us that some of the traditional tools to measure the success and sustainability of companies are still the same. Perhaps it is necessary to adjust some elements of microeconomic theory.