Editorial

ID: 47688

Authors: Márcia Bianchi.

Source: Contexto - Revista do Programa de Pós-Graduação em Controladoria e Contabilidade da UFRGS, v. 12, n. 21, p. 5-6, January-June, 2012. 2 page(s).

Document type: Editorial (Portuguese)

Interdisciplinarity in accounting course: a study at the University of Passo Fundo - RS

ID: 47689

Authors: Marlene Fiorentin, Maria José Carvalho de Souza Domingues.

Source: Contexto - Revista do Programa de Pós-Graduação em Controladoria e Contabilidade da UFRGS, v. 12, n. 21, p. 7-16, January-June, 2012. 10 page(s).

Keyword: Integral Education , Integration of content , Interdisciplinarity

Document type: Article (Portuguese) Show Abstract

The study aimed to identify how they happen in the interdisciplinary undergraduate course in Accounting at the University of Passo Fundo - RS. The study is characterized as an exploratory research, conducted through interviews with a qualitative approach of data. Data collection was conducted through interviews with semi-structured with coordinators of the course in Accounting, an IES in the RS. The results indicated that the course was a low level of integration, characterized as multidisciplinary. However, the New Course Proposal Matrix implanted in the first half of 2009 was motivated by the quest for greater integration of disciplines and improving the relationship between theory and practice, characterized as interdisciplinary. Thus, we conclude that the University of Passo Fundo is reaching the goal of interdisciplinarity, it develops activities with the integration of disciplines, and with the use of activities encompassing the practical course of Accounting.

Eletronic Invoice: a change of paradigm under the lens of the State Tax Authorities

ID: 47690

Authors: Douglas Paveck Bonfim, Deise Moraes, Heraldo Machado, Mônica Opitz Amorim, Simone Letícia Raimundini.

Source: Contexto - Revista do Programa de Pós-Graduação em Controladoria e Contabilidade da UFRGS, v. 12, n. 21, p. 17-28, January-June, 2012. 12 page(s).

Keyword: Critical success factors , Electronic government , Electronic Invoice , Public sector

Document type: Article (Portuguese) Show Abstract

The article discusses the design of Electronic Invoice (NF-e), including origin and evolution of the project in view of the change the paradigm for stakeholders. The fiscal management model was amended by Constitutional Amendment 42/2003. With this change in the model of fiscal management was necessary to integrate the Public Administration Treasury (Union, States and Municipalities), arising from the project NF-e. The aim of this paper is to analyze the main changes to the taxpayers and the state tax authorities with the implementation of the project of the NF-e, from the perspective of the tax authorities of the State. Research is qualitative and descriptive. Literature search and survey techniques were used to collect data. The survey data were analyzed using content analysis. The survey results show change of paradigm among taxpayers regarding the tax authorities, contributing to the competitiveness of Brazilian companies.

Revisiting the prospect theory: are accountants more rationals?

ID: 47691

Authors: Daniel José Cardoso da Silva, Luiz Carlos Marques dos Anjos, Luiz Carlos Miranda, Luiz Eduardo Simões de Souza, Adhemar Ranciaro Neto.

Source: Contexto - Revista do Programa de Pós-Graduação em Controladoria e Contabilidade da UFRGS, v. 12, n. 21, p. 29-40, January-June, 2012. 12 page(s).

Keyword: accounting , Framing Effect , Prospect Theory

Document type: Article (Portuguese) Show Abstract

The Prospect Theory, psychological theory of decision making developed by Amos Tversky and Daniel Kahneman, shows that humans are more risk averse in a situation of gains than losses, which those researchers called Framing Effect, dwelling, therefore, the heuristics (beliefs) of the individual catalyst phenomenon. Carvalho Junior (2009) states that the human being is not fully rational decision to make, especially in business environment. Since Miranda et al. (2010) concluded that possess knowledge in accounting help agents make better investment decisions in the presence of sunk costs. From this, we constructed the problem of this research: the formal learning accounting minimizes cognitive biases caused by framing effect on decisions that involve financial risk? We analyzed the responses of 222 subjects, asked to answe three questions, which suggested a financial risk (loss scenario) and a risk-free (gain setting), and a self-assessment of the respondent. The academic backgrounds, and accounting, focused primarily on business and economics, with education ranging from undergraduate to current holders of the title of Doctor. The collected data were treated statistically using the SPSS software v. 16. alternative to the main hypothesis of this study were also analyzed three other hypotheses, which evaluated the framing effect might be affected, respectively, by gender, by education or age of the individuals surveyed. Based on these results, it was not possible in any case reject the null hypothesis for each variable "dummy" which leads to the conclusion, considering the sample, none of those variables that significantly influence the behavior of those statistical respondents surveyed.

Current reality tree (ARA), scatter diagram of cloud (DDN) and tree of reality future (ARF): application in a battery of samba school the Rio de Janeiro carnival

ID: 47692

Authors: Carlos Alexandre Nascimento Wanderley, Samuel Cogan.

Source: Contexto - Revista do Programa de Pós-Graduação em Controladoria e Contabilidade da UFRGS, v. 12, n. 21, p. 41-58, January-June, 2012. 18 page(s).

Keyword: Battery , Samba school , Theory of Constraints , Thinking process

Document type: Article (Portuguese) Show Abstract

This article demonstrates the application of three tools of the Process Thinking (PR) in a battery of samba school: The Current Reality Tree (ARA), the Cloud Dispersion Diagram (NDD) and Future Reality Tree (ARF). Methodologically, this research is exploratory and qualitative kind of literature and documents. It is characterized as a documentary, it examined the statement of reasons submitted in the jury carnivals from 2006 to 2010, available on the website of the Independent League of Samba Schools (LIESA). The data included content analysis for interpretation about what was being said by the judges on the battery performance during the parade. The data search was conducted through interviews and a structured questionnaire with open and closed questions. With the information obtained, it was possible to identify the Undesirable Effects (EI) and view the core problem. The results described that the 17 identified EI, the arrangement of instruments in the battery, which affect the auditory perception of the director of battery in relation to all instruments, is the root problem. We obtained insight into the nature of the problem root and conflicts, after the introduction of the main injection and other measures. At the end of the examination questions are presented that can serve as a basis for further research, using the other tools of PR is not used in this paper.

Formalisation accounting in social assistance authority: a case study from the perspective of management costs

ID: 47693

Authors: Jair Antonio Fagundes, Guilherme Anderson Sturm, Lidiane Bianca Butner, Nadiege Puhl Maciel.

Source: Contexto - Revista do Programa de Pós-Graduação em Controladoria e Contabilidade da UFRGS, v. 12, n. 21, p. 59-67, January-June, 2012. 9 page(s).

Keyword: Costs , Management , Third sector

Document type: Article (Portuguese) Show Abstract

Actions of humanitarian hallmark make part of the nature of the human being. For the development of these actions there appears the figure of the third Sector, which understands the entities of social interest, taking the necessary help where the State does not manage to fulfill his paper. The entities without profitable ends of equal form with profitable ends need them to have a management control of his costs, in order to produce informations for the most different interested (gestores, community, etc.), culminating in the improvement of the accounts rendered of these entities. In this context they are to the philanthropic entities, which aim at the well-being of the community and which due to his relevance receive the recognition of the public power that grants to them some tax benefits like incentive. The principal incentive in the area of the philanthropy is the tax immunity for his operational activities, since, to enjoy this exemption, these entities need to maintain formal accountancy in accordance with the standards and accounting beginnings and the Tax National Code. For so much this study has since objective explores the accounting current situation with emphasis in the management of costs of a philanthropic, what entity it was explored through a case study of qualitative character, where the data were collected through interview with the gestor and documentary inquiry. It was ended what the entity if of study it has formal accountancy, however there does not do use of the methodology of management of his costs. Of possession of these informations it was proposed that the entity prepares a model of plan of counts for the accounting register and the management of his operational costs and not operational in the form segregated between 10 workshops (Pedagogic Service, Craftwork, Ceramic, Communication and Computer science, Horticulture, Cabinet-making, Musical, Woven, Adolescent Hardworking Project – Bank of Brazil and Bakery).

Disclosure of risk management by the COSO’s methodology: a study on the administration reports of brazilian companies

ID: 47694

Authors: Vinícius Costa da Silva Zonatto, Ilse Maria Beuren.

Source: Contexto - Revista do Programa de Pós-Graduação em Controladoria e Contabilidade da UFRGS, v. 12, n. 21, p. 69-86, January-June, 2012. 18 page(s).

Keyword: Administration reports , Disclosure , Risk management of COSO

Document type: Article (Portuguese) Show Abstract

The study aims to examine the disclosure levels of risk management by the Coso’s methodology in the administration reports of Brazilian companies. A descriptive research with quantitative approach was performed on the administration reports of 28 Brazilian companies with American Depositary Receipts (ADRs) in the New York Stock Exchange (Nyse), classifying them according to the length of the risk management disclosure. The survey results show that 14.29% of the companies surveyed do not disclose information about risk management. Out of the companies with disclosed information, 25% had their administration reports classified as incomplete long information, 25% as incomplete medium information and 35.71% as incomplete short information. It is concluded that the disclosure levels of basic characteristics recommended by the Committee of Sponsoring Organizations of the Treadway Commission (Coso) are low in the administration reports researched.

Profile of accounting students of southern Brazil higher education institutions

ID: 47695

Authors: Paulo Schmidt, Ernani Ott, José Luiz dos Santos, Andreia Castiglia Fernandes.

Source: Contexto - Revista do Programa de Pós-Graduação em Controladoria e Contabilidade da UFRGS, v. 12, n. 21, p. 87-104, January-June, 2012. 18 page(s).

Keyword: Accounting , Education , Profile

Document type: Article (Portuguese) Show Abstract

Modern society has seen striking changes in academic-related knowledge transfer. The professional choice is seen as the passage from childhood/adolescence to adolescence / adulthood. Schools have sought greater conformity with market needs and the pupils themselves. Thus, this paper aims to identify the profile of accounting students from three schools in the south of Brazil, the satisfaction level of professional services and intent of the future graduate. The research is characterized as an exploratory-descriptive and field study, and we investigated one sample composed by 396 students of a public university, a private university and a isolate faculty. We identified conditions and reasons why students choose accounting. For them, the profession appears to be promising; the labor market is not saturated; it is possible to get good pay in the profession; the course lead to personal development and enabling them to contribute to changing the society. A large part of the students do not work in the area, and some of them are concentrated in management accounting, tax / tax and corporate. Their expectations indicate interest in contests, areas of tax, tax, auditing and controllership. They do not feel influenced by friends, or for future opportunities arising from known professionals. The majority disagrees with beliefs like "it is easy to pass the entrance exam" and "I could not get the desired course," showing authenticity, freedom and determination in the choice of course.

Accountability in the third sector: an analysis of the entities possessing federal public utility title of the state of Rio Grande do Norte

ID: 47696

Authors: Fábia Jaiany Viana de Souza, Edinez Barros Dantas, Aneide Oliveira Araujo, Mauricio Corrêa da Silva.

Source: Contexto - Revista do Programa de Pós-Graduação em Controladoria e Contabilidade da UFRGS, v. 12, n. 21, p. 105-116, January-June, 2012. 12 page(s).

Keyword: Accountability , Non-profit , Third sector

Document type: Article (Portuguese) Show Abstract

This research aims at analyzing the main characteristics of the rendering of accounts of entities possessing the title of Federal Public Utility (UPF) in Rio Grande do Norte (RN) between 2007 and 2009. We used descriptive research, document and quantitative. Data collection was performed in Ministry of Justice to obtain the services of the 15 entities analyzed. The results revealed that at least one partnership was established a year over that period by each entity with a federative entity, 36% of funds transferred to the entities through partnerships are of federal origin, 64% of the surveyed entities receiving funds through covenants. It was further observed that the average amounts received through partnerships and grants increased in the three years analyzed, as well as the average number of employees of these institutions and revenue generation. The average results of the entities reviewed was not maintained even during the years studied, which demonstrates that the growth of human resources, revenue generated and the amount received through partnerships and grants was not proportional to the increase of the capacity of social work of these entities.