Editorial

ID: 31643

Authors: Jacqueline Veneroso Alves da Cunha.

Source: Contabilidade Vista & Revista, v. 24, n. 2, p. 1-2, April-June, 2013. 2 page(s).

Document type: Editorial (Portuguese)

Service quality evaluation in Higher Education: a comparative study of student perceptions for two undergraduate courses

ID: 31644

Authors: Domingos Fernandes Campos, Manoel Lopes Neto, Leonardo Dias de Sousa Martins.

Source: Contabilidade Vista & Revista, v. 24, n. 2, p. 15-38, April-June, 2013. 24 page(s).

Keyword: higher education , importance x performance matrix , quality service

Document type: Article (Portuguese) Show Abstract

This paper reports the results of a survey among students of a private higher education institution in Rio Grande do Norte, Brazil. The study aims to analyze the quality of service based on expectations and perceptions of the service received by the students. As an extension, the study evaluates if different courses of the same higher education institution have different expectations and perceptions about the services offered. Nearly 700 students of Business Administration and Accounting were interviewed. The results showed significant differences in expectations between students of the two courses. Furthermore, the importance x performance matrix suggests alternatives to improve the service.

Personal and professional progress through the acquired title of master of Science in Accounting

ID: 31645

Authors: Lara Fabiana Dallabona, Aracéli Farias de Oliveira, Rita Buzzi Rausch.

Source: Contabilidade Vista & Revista, v. 24, n. 2, p. 39-62, April-June, 2013. 24 page(s).

Keyword: Masters in Accounting , Regional University of Blumenau , Training proper

Document type: Article (Portuguese) Show Abstract

The study aims to identify the personal and professional progress of the graduates of the graduate program in accounting at the University Regional Blumenau related to obtaining the title of master. The research is characterized as descriptive or survey-type survey and a qualitative approach. It was applied a questionnaire containing open and closed questions, through Google Docs, to all holders of its graduate program. The sample includes 48 certificated teachers in this program. The results show that teachers are aged over 30 to 40 years, with 17 teachers have less than five years of experience in teaching. After titration, 38 teachers teach at private institutions, of which 17 are dedicated to teaching full time. The wage bill has improved after titration, showing that the 48 teachers, 31 see above R$ 4.905,00. Most teachers participate in activities involving research, extension projects, and has administrative and managerial positions in educational institutions. The subjects who had greater adherence were financial auditing, advanced accounting, cost accounting, controlling, structure of financial statements, accounting theory. Among the factors that motivated the admission to the Master, by degree of importance, with 40.43%, stood out "more knowledge". After the Masters, the influence of the title of master, by degree of importance, provided "professional maturity" with 43.80% of the sample and "professional recognition" with 22.9%. It was concluded that in general, a master's degree provided personal and professional progress of graduates of the Master of Science in Accounting.

Analysis of the relevance of the accounting information in the Brazilian electric sector from 2005 to 2009: a comparative study between profit and cash information

ID: 31646

Authors: Angelino Fernandes Silva, Marcelo Alvaro da Silva Macedo, José Augusto Veiga da Costa Marques.

Source: Contabilidade Vista & Revista, v. 24, n. 2, p. 63-90, April-June, 2013. 28 page(s).

Keyword: Electric Sector , IFRS , Value Relevance

Document type: Article (Portuguese) Show Abstract

This study aims to analyze the relevance of the following accounting information: LL, EBITDA and FCO – of the Brazilian electric sector companies from 2005 to 2009 and to discuss the informational impact of recent accounting changes in Brazil, especially as concerns the obligation of the Cash Flow Statement (CFS) publication. For this, it uses regression analysis, always with stock price as the dependent variable and accounting information as independent variables. The results for the period studied and the sample analyzed show that only the FCO and LL information are relevant when the regression is made with each variables plus the PL as a control variable. This indicates that EBITDA is irrelevant information for the capital market and that the FCO provides informational content not covered by EBITDA. In a comparison between LL and FCO is observed that the LL is more relevant information. Once this evidence we can say that in this study it was possible to capture the FCO increasing informational, that from the year 2008 became mandatory accounting information, contained in the DFC. However, the results show that there would be no justification based on increasing of the accounting information relevance for the DFC publication requirement, whereas in a period prior to the changes the LL showed a more relevant information, although the FCO is a relevant information for the capital market.

Management accounting in public sector: an analysis of the articles published in the Congress USP of Management Accounting and Accounting - period from 2001 to 2011

ID: 31647

Authors: Almir Rodrigues Durigon, Carlos Alberto Diehl.

Source: Contabilidade Vista & Revista, v. 24, n. 2, p. 91-109, April-June, 2013. 19 page(s).

Keyword: Articles , Controllership , Management Accounting , Publication , Public Section

Document type: Article (Portuguese) Show Abstract

This article aims at analyzing the characteristics of the publications on management accounting in public sector. In Brazil one of the main discussion forums on this subject has been the Congress USP of Controllership and Accounting. Having started in 2001, this forum has subsidized the discussions on “management accounting and financial accounting” in the scientific production, congregating diverse professionals and academic students. The adopted methodology is constituted by bibliographical research and content analysis. Articles published in the editions from 2001 to 2011 from the abovementioned Congress were analyzed. The approached themes were observed during the analyses, the adopted research method, the authors of the articles, the academic formation and the references used in the compositions. Among the main results of this study, we highlight the following ones: a) there are not many publications on the subject, what shows that the importance given to the theme by Brazilian researchers in the analyzed Congress is low; b) the published articles show, as research procedure: the bibliographical research, the field research and the case study; c) the articles are usually published by more than one author; and d) the most influential author is Valmor Slomski. The relevance of the study is in contributing for the identification of the quantitative and qualitative evolution of the research in public controllership in Brazil.

Incentives of markets regulation on the level of income smoothing

ID: 31648

Authors: Vitor Gomes Baioco, José Elias Feres de Almeida, Adriano Rodrigues.

Source: Contabilidade Vista & Revista, v. 24, n. 2, p. 110-136, April-June, 2013. 27 page(s).

Keyword: Earnings variability , Income smoothing , Regulation , Regulatory Agencies

Document type: Article (Portuguese) Show Abstract

This study investigates whether the incentives arising from market regulation exerts influence on the level of income smoothing of Brazilian companies. Consequently, it starts from the assumption that managers can use in income smoothing practices to reduce the variability of reported earnings to the market in an attempt to report a good view of the business, trying to avoid undesirable intervention or coercion from regulatory agencies. Methodologically, the study compares and describes the level of income smoothing by industry of economy, segregating them into regulated and unregulated. The sample consists of public companies listed on the BM&FBovespa Stock Exchange in the period from 1996 to 2009. The models used to detect the presence of income smoothing were developed by Eckel (1981) and three measures developed by Leuz et al. (2003). Mean Tests were applied to test for statistical difference among groups of regulated and unregulated sectors. The evidences show that there is a higher level of income smoothing in unregulated industries, showing that the reg ulation exerted by Brazilian agencies (ANEEL, ANATEL, ANP, ANTT and ANTAQ) did not create an additional incentive for income smoothing. Hence, it can be said that the regulating process provides counter effect; in other words, it provides incentives for less intervention on earnings to reduce income variability reported to the market.