Editorial

ID: 8149

Authors: Jacqueline Veneroso Alves da Cunha.

Source: Contabilidade Vista & Revista, v. 21, n. 4, p. 1-2, October-December, 2010. 2 page(s).

Document type: Editorial (Portuguese)

Environmental Disclosure: Contributions of the multi-criteria methodology in the identification of financial aspects for environmental management

ID: 8153

Authors: Fabricia Silva da Rosa, Aracéli Cristina de Sousa Ferreira, Sandra Rolim Ensslin, Sandra Rolim Ensslin, Leonardo Ensslin.

Source: Contabilidade Vista & Revista, v. 21, n. 4, p. 27-61, October-December, 2010. 35 page(s).

Keyword: Environmental disclosure , Financial Aspects , Management , Multi-criteria methodology

Document type: Article (Portuguese) Show Abstract

Situated in the context of environmental disclosure, the present paper aims at building a multi-criteria model for disclosure of financial aspects. This is an exploratory-descriptive study that employs a qualitative approach at the stage of model structuring. The Multi-Criteria Decision Aiding – Constructivist (MCDA-C) was the tool selected to guide the process of building the model. This is because this tool allows representing the perception of a member of the academic community in the model and interpreting the following guidelines for environmental disclosure: Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting – United Nations (ISAR/UNCTDA); The Institute of Independent Auditors of Brazil (IBRACON); Brazilian Accounting Standards (NBCT-15). The developed model made it possible: (i) to identify the twenty seven financial aspects that constitute the environmental management model; (ii) to present a measurement proposal of these aspects by using an ordinal scale; and (iii) to demonstrate how to conduct the internal management of these disclosure aspects. Thus, the multi-criteria model proposed in this study can assist environmental disclosure because it advances a perspective that differs from other models found in the literature.

The impact of internationalization on management control systems of Brazilian companies: a case study at Metodo Engenharia and TOTVS SA

ID: 8154

Authors: Bruna Reis de Arantes, Antonio Mottin, Josir Simeone Gomes.

Source: Contabilidade Vista & Revista, v. 21, n. 4, p. 63-87, October-December, 2010. 25 page(s).

Keyword: Brazilian Companies , Internationalization , Metodo Engenharia , Totvs SA

Document type: Article (Portuguese) Show Abstract

Brazil, which ten years ago, among the major developing countries in absorbing foreign direct investment, living with a new reality as it stands out among the largest investors abroad. In order to be able to compete internationally, big companies have adopted a strategy of expansion and international growth. The  acceleration of this process of internationalization of Brazilian companies that has occurred in recent years has promoted major impact on practices, organizational processes. This study aims at investigating the process of internationalization of the company Metodo Engenharia and Totvs SA. Metodo Engenharia is a case study that explains the situation of the internationalization process from an average company in the construction industry that seeks to be an agent of change and progress in engineering, community and all people involved, and of an emerging economy that managed to enter the international market, high competition and high demand. In Totvs studied the process of internationalization of a software company, innovation, and relationship management support, the absolute leader in Brazil's largest enterprise software applications based in emerging countries and the 8th largest in the world in the sector.

The reasons for change in Management Accounting Systems in small and medium-sized enterprises

ID: 8155

Authors: Carlos Eduardo Facin Lavarda, Mercedes Barrachina Palanca, Vicente Ripoll Feliu.

Source: Contabilidade Vista & Revista, v. 21, n. 4, p. 89-122, October-December, 2010. 34 page(s).

Keyword: Change , Legitimacy , Management Accounting Systems , SME

Document type: Article (Spanish) Show Abstract

The reasons for change in Management Accounting Systems (MAS) are generally associated with the pursuit of improved health business, or competitiveness reasons. From a holistic point of view, introducing social implications, political and cultural rights in the phenomenon being studied, we also address the need for legitimacy or organization recognition in its environment. Therefore, the main of this study is to analyze the small and medium-sized enterprises (SME) reasons to change their MAS. This will be achieved through qualitative methodology using the case study. The results showed that companies faced problems such as loss of profit margins, the need for results orientation, strategic analysis, coping with crisis in sales in foreign markets, the need to reduce costs, intense competition from the lower-cost countries, and changes in the international currency market.

The impact of learning style on the theaching of accounting

ID: 8156

Authors: Denise Mendes da Silva, José Dutra de Oliveira Neto.

Source: Contabilidade Vista & Revista, v. 21, n. 4, p. 123-156, October-December, 2010. 34 page(s).

Keyword: Higher Education , Learning , Learning Style , Teaching , Teaching of Accounting

Document type: Article (Portuguese) Show Abstract

The key objective of this paper is to evaluate the influence of the learning styles of students and instructors and the style of the classes on the academic performance of one undergraduate program of the Accounting in Brazil. The ILS (1991), on the basis of the Felder Silverman’s Model (1988) was used for identification of the learning styles of 194 students and 29 instructors. The instructors, beyond the ILS, had answered one another questionnaire, elaborated by the researchers, on the basis of the same theory for identification of the styles of 40 courses. The academic performance of undergraduates was measured by the final grades in each class. The results had shown that the predominant learning styles of the students are active, sensorial, visual and sequential and of theinstructors are reflective, intuitive, visual and sequential. Of the classes are predominant the styles reflective, sensorial, verbal and sequential. It was noted the impact of styles of these elements in academic performance of students, both individually and as combined.

Conditional Conservatism: a study from early recognition of results with economic losses

ID: 8157

Authors: Rafael de Lacerda Moreira, Romualdo Douglas Colauto.

Source: Contabilidade Vista & Revista, v. 21, n. 4, p. 157-187, October-December, 2010. 31 page(s).

Keyword: Accounting Information Quality , Accruals , Conservatism

Document type: Article (Portuguese) Show Abstract

The Conditional Conservatism requires a higher degree of good news verification to recognize them as profit in relation to the degree of bad news verification for their recognition in the year results. Address the concerns regarding the accounting information quality, this paper main goal is to measure the Conditional Conservatism from the early recognition of economic losses measured by the ratio of Operating Cash Flow and accounting accruals, comparing the found differences between companies that belong to Bovespa's governance levels with the traditional market companies. This article uses the early recognition of economic losses model from Ball and Shivakumar (2005). For this, statistical models were estimated for a sample of 96 companies from 2005 to 2007 based on available annual information at Economática® and reported data in footnotes. With the aim of selecting an economic event that may impact on the asymmetric recognition of economic result, it was decided to compare results among companies listed on Bovespa's governance levels with other companies. The results show that the companies in the sample do not present the conditional conservatism in the published financial statements results. There is a managers’ preference to avoid the losses investigation in their accounting results. The results also refute the idea that the listed companies in the governance levels have higher informational quality than companies in the traditional market, since the conditional conservatism use has not been identified in both groups.

Earnings Management in Brazil: an analysis in a sociometric perspective and bibliometric

ID: 8158

Authors: Aglaenne Flávia da Rosa, Alcindo Cipriano Argolo Mendes, Glenda Mara Arthuso Teixeira, Simone Martins.

Source: Contabilidade Vista & Revista, v. 21, n. 4, p. 189-218, October-December, 2010. 30 page(s).

Keyword: Bibliometrics Social Networks , Earnings Management

Document type: Article (Portuguese) Show Abstract

This study combines the Social Network Analysis to bibliometric studies in the field of scientific production in Earnings Management in Brazil, in order to achieve an understanding of the development of research in this area of the country, as well as their bases of support for advancement or consolidation of knowledge generated. We carried out a bibliometric study, analyzing 39 articles drawn from the main vehicles for publication in Accounting in Brazil, and sociometric (social networks), employing the software PAJEK®. The papers, obtained through a longitudinal cut of six years, comprised between 2004 and 2009, were selected from the keywords “Gerenciamento de Resultados” and “Earnings Management.” Subsequently, we proceeded to analyze the institutions and the most prolific authors in the sample, as well as the most referenced authors. It also analyzed the relationships in their networks. The main results, emphasize are that despite the Brazilian study of Earnings Management is on the rise in the number of published articles, the fact that the increased every year studied, the field of scientific literature in this area is not consolidated and is characterized by the existence of networks of relationships rather than cohesive and integrated between authors and between institutions, indicating that many connections can still be established. However, it is also observed that a small group of authors has become a reference in the subject, as cited in a significant percentage of the studies.