Implementation of the Balanced Scorecard in Family Business Services Industry: A case study

ID: 41406

Authors: Clóvis Barbosa, Gilberto Perez.

Source: Contabilidade Vista & Revista, v. 27, n. 1, p. 1-24, January-April, 2016. 24 page(s).

Keyword: Balanced Scorecard , Family Business , Management , Strategy

Document type: Article (Portuguese) Show Abstract

The Balanced Scorecard (BSC) has enabled organizations to positive results because it reveals a tool that assists in managing the strategies and identifies the performance indicators that measure the achievement of goals. Seeking to extend the knowledge on the subject was prepared, initially, a literature search on the key concepts of the BSC. Further, a case study aimed to identify determinant factors in the implementation of the BSC in a family business in the service sector company named ALFA was developed. The data collection instrument used was a semi-structured interview script, and the data collected analyzed with the technique of content analysis. With content analysis seven main categories that were identified are: Internal Factors for the Implementation of BSC in ALFA; Family Culture of ALFA Influencing Implementation of BSC; The BSC and Strategy Implementation in ALFA; BSC Changing and Improving Management in ALFA; Problems in the Implementation of BSC ALFA; Learning from Implementation of BSC in ALFA and Certainties and Doubts About the Implementation of BSC in ALFA. The results obtained from the case study also show that the BSC has brought benefits to the company's management as improvements in internal processes, human capital investment and a clear and comprehensive view of strategic objectives with setting goals focused on strategy.

Editorial

ID: 41405

Authors: Poueri do Carmo Mário.

Source: Contabilidade Vista & Revista, v. 27, n. 1, p. 1-3, January-April, 2016. 3 page(s).

Document type: Editorial (Portuguese)

Indicators of Organizational Performance: Use and Purposes of Electrification Cooperatives of Brazil

ID: 41407

Authors: Lorimar Francisco Munaretto, Hamilton Luiz Corrêa.

Source: Contabilidade Vista & Revista, v. 27, n. 1, p. 25-41, January-April, 2016. 17 page(s).

Keyword: Electrification Cooperatives , Performance Indicators , Use and Purpose

Document type: Article (Portuguese) Show Abstract

The study aimed to verify the use and purpose of organizational performance indicators Electrification Cooperatives (ECs). This is a descriptive study, with data collected from June to August 2013 through a questionnaire Survey type, along with 32 (thirty-two) ECs of Brazil. Data were analyzed by nonparametric statistical techniques, using the SPSS program. The results show a higher coefficient / level of use of indicators linked to the dimensions that deal with operational efficiency, with the relationship of Cooperatives with their associated financial and economic aspects. It appears lower coefficient / level of use of indicators related to Social and Environmental aspects and People and innovation. As for the indicators use purposes, the results of the study show that the indicators are used in the following order purposes by the boards of ECs: i) to monitor and control; ii) for strategic decision making; iii) for external communication; iv) for legitimacy and v) education and learning.

Satisfaction of Students in Accounting Course: Study in Public University of Santa Catarina

ID: 41408

Authors: Paulo Roberto da Cunha, Giancarlo Gomes, Franciele Beck.

Source: Contabilidade Vista & Revista, v. 27, n. 1, p. 42-62, January-April, 2016. 21 page(s).

Keyword: Accounting Course , Satisfaction of Students , Structural Equations

Document type: Article (Portuguese) Show Abstract

The objective of the study is to verify the impact of the factors proposed by Paswan and Young (2002) called the Student Instructional Rating System overall satisfaction of students of public universities Accounting in Santa Catarina. The research is descriptive and causal survey with a sample of 257 students. Data were analyzed by Structural Equation Modeling. It was concluded that the relationship between the interaction student-teacher and teacher involvement was positive as well as student interest and involvement of teachers. The involvement of teachers and student interest has positive relationship with the overall satisfaction of the students. Note also that this study investigated the satisfaction of students in different semesters, allowing further improvement actions can be taken towards students.

Measurement of Logistics Costs: A Case Study in a Graphics Industry

ID: 41409

Authors: Sandra Belloli de Vargas, Tiago Coser, Marcos Antonio de Souza.

Source: Contabilidade Vista & Revista, v. 27, n. 1, p. 63-87, January-April, 2016. 25 page(s).

Keyword: Cost Management , Measurement of Costs Logistics , Supply Chain Management

Document type: Article (Portuguese) Show Abstract

The academic and organizational environment as an important activity for business success has recognized logistics. An element of review is on cost management resulting from logistics activities. Thus, the purpose of this article is to investigate how does the measurement of logistics costs in a printing industry that restructured its logistics. This is a single case study developed in the first half of 2014. The main findings indicate that the restructuring of logistics area held by the company demanded the mapping of activities and the measurement of their costs. It also identified that the control of costs logistics is divided into inbound and outbound costs, being the most representative element freight cost to the company. The composition of total logistics costs corresponding to 5.93% of the gross revenue of the company during the period. Part of costs logistics as hidden figure in the company's reports.

Budgetary Slack: Characteristics of the Publications in International Journals

ID: 41410

Authors: Vanderlei dos Santos, Ilse Maria Beuren, Leandra Vanessa Nardi, Terezinha Vicenti.

Source: Contabilidade Vista & Revista, v. 27, n. 1, p. 88-110, January-April, 2016. 23 page(s).

Keyword: Bibliometrics , Budgetary Slack , International Journals , Sociometrics

Document type: Article (Portuguese) Show Abstract

The goal of this study is to describe the bibliometric and sociometric characteristics of the articles on budgetary slack published in international journals of the ScienceDirect and ProQuest. To this end, a descriptive study with a quantitative approach was performed through content and reference analysis in 12 articles in ScienceDirect database and 14 in ProQuest, totalizing 26 articles. The results reveal that the literature on budgetary slack has been intensified since 2000 and that the subject was published in 17 journals, especially in Accounting, Organizations and Society (AOS), which published 9 of the 26 articles analyzed. Several organizational variables have been studied in a short period of time or only appear in one article, while other variables have been constant object of investigation, such as participation in the budget, information asymmetry and budgetary emphasis. In more recent studies the emphasis is on the relationship of psychological and behavioral aspects of the managers with the budgetary slack. The reference analysis showed that 1,764 authors were referred to in the 26 articles analyzed, standing out Merchant with 46 references, Waller with 31 references, Chow and Dunk with 28 references each. It was concluded that studies on budgetary slack are on the rise, with new authors, universities, countries, and journals.

Arbitrage test in the gold market: a study Brazil X USA

ID: 41411

Authors: Matheus Henrique Guedes de Melo, Eduardo Senra Coutinho, Márcio Antônio Salvato.

Source: Contabilidade Vista & Revista, v. 27, n. 1, p. 111-129, January-April, 2016. 19 page(s).

Keyword: Arbitrage , Gold Market , Market efficiency

Document type: Article (Portuguese) Show Abstract

This study aims to analyze the relationship between external and domestic gold prices (listed on the BM&FBovespa and on the Commodity exchange in New York, COMEX, respectively), in order to determine the possibility of arbitrage trading of this asset. For this, the model proposed by MEDEIROS and LIMA (2006) with gold prices in the domestic and international markets from 2007 to 2013 was applied. The results show that the domestic and international markets are not fully integrated and it is possible to conduct arbitration.