Editorial V. 22, N. 52, 2022

ID: 69207

Authors: Fernanda da Silva Momo, Everton da Silveira Farias.

Source: Contexto - Revista do Programa de Pós-Graduação em Controladoria e Contabilidade da UFRGS, v. 22, n. 52, p. 1-2, September-December, 2022. 2 page(s).

Document type: Editorial (Portuguese)

The applicability of the accounting professional's code of ethics in accounting offices in the municipality of Sapeaçu-BA

ID: 69208

Authors: Wagner de Jesus Silva, Caroline de Souza dos Santos.

Source: Contexto - Revista do Programa de Pós-Graduação em Controladoria e Contabilidade da UFRGS, v. 22, n. 52, p. 3-13, September-December, 2022. 11 page(s).

Keyword: Accountant , Code of ethics , Ethics

Document type: Article (Portuguese) Show Abstract

Abstract: With the advent of globalization, the evolution of information technology, in addition to the increasingly competitive accounting sector, especially in the "post" pandemic period of Covid-19, the efficiency, quality and ethical posture of the accountant are increasingly required, both in the public and private sector. Therefore, the quality of the service provided by the accounting professional is directly related to ethical and moral conduct, complying with the rules of the Code of Ethics of the category. In this way, this work has as objective to analyze the applicability of the Code of Ethics of the Accounting Professional in the city of Sapeaçu - BA. Regarding its approach, it is a quantitative, descriptive, through survey research, where questionnaires were applied to 08 accounting professionals from 03 accounting offices in the year 2022, with 27 questions organized on a Likert scale. The data obtained were tabulated in a Microsoft Office Excel 2016 spreadsheet, where it was found that only 25% of respondents partially agreed to have a high level of knowledge of the CEPC. On the other hand, 62.5% of the participants partially or totally agree in using the CEPC in view of the ethical dilemmas of the profession. In addition, even though, most of respondents agree that the code of conduct helps the professional to remain in the job market, these professionals believe that the ethics code difficult to exercise the accounting profession due to its bureaucracy.

Attributions of causality and emotional reactions: analysis of the academic performance of Accounting Students

ID: 69209

Authors: Flaviana da Costa Lopes Barbosa, Caritsa Scartaty Moreira, Jocykleber Meireles de Souza, Ítalo Carlos Soares do Nascimento, Camilla Araújo Amaral Duarte.

Source: Contexto - Revista do Programa de Pós-Graduação em Controladoria e Contabilidade da UFRGS, v. 22, n. 52, p. 14-25, September-December, 2022. 12 page(s).

Keyword: Academic achievement , Causal attributional theory , Emotional reactions

Document type: Article (Portuguese) Show Abstract

Abstract: The present study aims to analyze the causal factors attributed by Accounting Science students to explain academic performance in the light of the Causal Attribution Theory, as well as the derived emotional reactions. The unit of analysis was the students of the Accounting Sciences course at the Universidade Federal do Semi-Árido (UFERSA) campus Mossoró. For that, the data were obtained through a questionnaire composed of open and closed questions, applied to 155 students distributed from the 1st to the 9th period. Thus, for the analysis of closed questions, the data were tabulated and, later, we proceeded with the analysis of descriptive statistics. Regarding the open questions, the data were transcribed into a digital file and then the content analysis was performed using the Atlas.ti® software. In summary, the results showed that students consider that academic performance is influenced by a variety of factors internal and external to the student, with emphasis on internal causal attributions, such as "interest in the study" and "effort", and for external attributional causes, such as the “teacher teaching method” and the “university infrastructure”. In addition, it was found that most students (94.84%) believe that the causes attributed, whether internal or external, cause emotional reactions.

Internal controls versus covid-19 pandemic: a study on the perceptions of micro and small business managers in the city of Curitiba/PR

ID: 69210

Authors: Divane Dias dos Santos Nascimento, Juliana Carolina Teixeira, Jaqueline Silva Golineli.

Source: Contexto - Revista do Programa de Pós-Graduação em Controladoria e Contabilidade da UFRGS, v. 22, n. 52, p. 26-44, September-December, 2022. 19 page(s).

Keyword: Internal Controls , Managers , Micro and Small Enterprises , Pandemic

Document type: Article (Portuguese) Show Abstract

Abstract: Micro and small companies, according to public data, represent most of the economic and employment movement in Brazil, but they also have high mortality rates in the short term, a situation that is aggravated in a pandemic scenario. Thus, this article sought to identify the perceptions of commercial micro and small business managers (SME's) in relation to internal controls in the period of the Covid-19 pandemic. Methodologically, the work was configured as a bibliographic, descriptive, qualitative research and Survey in the collection of data with the application of an online questionnaire with open and closed questions directed to commercial managers of SME's. The results showed that managers of micro and small commercial companies, for the most part, have an understanding of the benefits, functionality and use of some type of internal control, as well as, in the pandemic, these controls did not undergo significant changes, as they were already applied previously. as a management tool in decision making, but there are still managers who do not use it and it is necessary to adapt tools to control problematic situations that may arise mainly in times of crisis, such as the Covid-19 pandemic.

20 years of the Enron corporate scandal: an analysis of its scientific production in the light of the social network analysis

ID: 69211

Authors: Henrique César Melo Ribeiro.

Source: Contexto - Revista do Programa de Pós-Graduação em Controladoria e Contabilidade da UFRGS, v. 22, n. 52, p. 45-59, September-December, 2022. 15 page(s).

Keyword: Enron , National journals , Scientific production , Social network analysis

Document type: Article (Portuguese) Show Abstract

The objective of this study was to investigate the development and structure of collaborative networks of scientific production on the Enron theme published in Brazilian national scientific journals indexed in the Scientific Periodicals Electronic Library (SPELL). Methodologically, one-mode and two-mode Social Network Analysis (SNA) techniques were used in 14 identified articles. The main findings were: Márcia Maria dos Santos Bortolocci Espejo stood out as the most central author. The Federal University of Paraná (FUPR) stood out both in terms of proficiency and degree. The scientific journals: Revista de Contabilidade do Mestrado em Ciências Contábeis, Contabilidade Vista & Revista, Revista de Contabilidade e Organizações, Revista Universo Contábil and Revista Mineira de Contabilidade. The most evident citations were: Law nº. 6,404/76, Attie (1998), Lopes and Martins (2005), Brazilian Institute of Corporate Governance - BICG (2004), Griffiths (1988) and Sarbanes-Oxley (2002). The most used keywords were: accounting, ethics, accounting fraud and board of directors. And the most discussed topics were: accounting fraud, Sarbanes Oxley Act, ethics, business performance, auditing and the accounting profession. In general, this study concludes a contemporary view of the scientific production of research that deals with the Enron theme in Brazilian national scientific literature, from the perspective of SNA, contributing to a better understanding and understanding of the dynamics and structure of the actors' cooperation networks involved in the process of building knowledge on the Enron theme in Brazil.

Budget implementation and cash flow management during Covid-19 pandemic

ID: 69212

Authors: João Henrique Souza de Medeiros, Wendy Beatriz Witt Haddad Carraro.

Source: Contexto - Revista do Programa de Pós-Graduação em Controladoria e Contabilidade da UFRGS, v. 22, n. 52, p. 60-73, September-December, 2022. 14 page(s).

Keyword: Budget , Cash Flow Management , Covid-19 , SOS-PME

Document type: Article (Portuguese) Show Abstract

In 2020, Covid-19 pandemic challenged society and impacted micro and small businesses, some of which had difficulties; others, got growth opportunities, when cash flow management was put to the test. This study aimed to describe the result of budget deployment and cash flow management for small businesses in the SOS-PME UFRGS program, an advisory network for entrepreneurs. A questionnaire was applied and 55 replies were obtained, showing that companies that developed a structured and functional cash flow management improved resources performance and business continuity expectations, and mitigated problems found in deficient cash flows. They were able to reinvent themselves, to re-enter the market and to prepare themselves for the pandemic and ‘post covid’ repercussions. It was found that budget implementation and cash flow management contributed to maintaining and enabling small businesses during the pandemic.

The performance of retail companies listed on B3 from the perspective of some indicators

ID: 69213

Authors: Leonardo Sampaio e Silva, Rodolfo Nunes.

Source: Contexto - Revista do Programa de Pós-Graduação em Controladoria e Contabilidade da UFRGS, v. 22, n. 52, p. 74-91, September-December, 2022. 18 page(s).

Keyword: Financial Indicators , Performance , Retail Sector

Document type: Article (Portuguese) Show Abstract

As a need to remain competitive, companies needed to change their approach, products and operations, so retail became one of the most relevant segments in the country, showing the behavioral transformation of consumption over the years. This work aims to analyze three groups of indicators: liquidity, profitability and indebtedness as a way of understanding the fluctuations that have occurred. The article is based on a descriptive, bibliographic and quantitative research, a sample of 10 companies from the cyclical sector of the textile, clothing and footwear segments were selected; home appliances and miscellaneous products between the period 2010 and 2020, where the group of indicators underwent a correlation analysis. It was possible to observe that two historical moments influenced the structure and the financial and operating results, 2015 and 2020, one due to the political crisis and the other due to the COVID-19 pandemic. The results show that the cyclical consumption retail sector has an average total indebtedness of 65%, however the behavior of retail companies was different for each subsector, while fabrics, clothing and footwear increased their total indebtedness, home appliance and digital products companies had a gradual decrease, giving these companies solidity in meeting their short-term obligations and in continuing to generate returns on their own assets.