Editorial

ID: 31231

Authors: Josir Simeone Gomes.

Source: Pensar Contábil, v. 16, n. 59, p. 3-3, January-April, 2014. 1 page(s).

Document type: Editorial (Portuguese)

Um estudo sobre o Gerenciamento da Informação Contábil pelos municípios fluminenses para alcance do piso constitucional de aplicação em Saúde

ID: 31232

Authors: Igor Sanderson de Assis de Queiroz, Adriano Rodrigues.

Source: Pensar Contábil, v. 16, n. 59, p. 4-9, January-April, 2014. 6 page(s).

Keyword: Expenses with Health Services , Federal Constitution , Financial Informations Management , Municipal Governments

Document type: Article (Portuguese) Show Abstract

In 2000 a new era of fiscal responsibility was started in the Brazilian public sector accounting. Besides the celebrated publication of the Law of Fiscal Responsibility, the so called “Amendment of Health” came into force in that same year, determining the minimum percentage of the budget resources to be invested in public health services. However, this constitutional provision was silent about the specific procedures to make the calculations. This fact allowed some managers to inappropriately practice what we could call “Financial Informations Management” in order to conform their results to the parameters required by the Constitution. This situation remained unchanged since then, until the calculations were regulated by Complementary Law nr. 141, in January 13th, 2012. This article aims to verify if municipal governments in Rio de Janeiro State did use to manage their financial information using “accounting tricks” related to the revocation of previous fiscal years expenses. Analyzing the behavior of such expenses, giving the financial data provided by the National Treasury statistical treatment, we concluded that there is no evidence of “Financial Informations Management” involving cancellation of commitments remaining owed. This is because 79 of the 81 municipalities analyzed easily meets the minimum health expenses, and the amount of canceled commitments was insufficient to change this condition.

Análise da produção científica sobre Controladoria nas revista brasileiras de Contabilidade

ID: 31233

Authors: Fabiana Lazzaretti Marostega, Maurício Vasconcellos Leão Lyrio, Rogério João Lunkes, Darci Schnorrenberger.

Source: Pensar Contábil, v. 16, n. 59, p. 10-19, January-April, 2014. 10 page(s).

Keyword: Bibliometric Studies , Controller , Controllership , Scientific Production

Document type: Article (Portuguese) Show Abstract

This article aims to identify and analyze the profile of the publications with the topic Controlling and “Controller” in Brazilian Accounting journals indicated by Capes Portal. Therefore, regarding the methodology used was descriptive research with quantitative and qualitative approach. In the quantitative approach were evident: articles per journal and year of publication, number of articles published per year, number of authors per article, gender of authors and size of these articles. In the qualitative approach the articles were analyzed according to the method of research and thematic composition. Based on the findings of this study, it is concluded that the insertion of the Comptrollership in journal publications studied is still insignificant.

Optimización de costes en el sector hotelero español: aplicabilidad del ABC/ABM

ID: 31234

Authors: Vicente M. Ripoll Feliu, Carmen Tamarit Aznar, Yolanda Barber Luján.

Source: Pensar Contábil, v. 16, n. 59, p. 20-29, January-April, 2014. 10 page(s).

Keyword: ABC/ABM System , Hotel Sector , JCR Magazine

Document type: Article (Spanish) Show Abstract

Spain is one of the preferred destinations by European tourists, justified by the number of visitors it receives, number of overnight stays that it registers and the economic contribution that it generates for the country. Nevertheless, during the year 2011, the Spanish hotels registered only a slight increase, in relation to 2010, in aspects as overnight stays, occupation degree and contribution to the Scale of Payments. This scarce variation, can be motivated by the high competence, the opening of new markets, the economic international crisis, the increase of the hotel offer and the raise of the prices of complementary services. The present work tries to analyse, by means of a review of the publications appeared in the major index impact magazines, the worry of the sector for the Cost System and Activity Based Costing Systems (ABC/ABM), as a tool destined to examine and optimize the managerial costs. The results reflect that the fact of focusing more on the client, where the quality in the service is a basic attribute, carries to move to the background the need to have an information management system. Nevertheless, a great interest is observed in the empirical studies in companies of services that develop the ABC/ABM.

Pensando Contabilidade: um estudo bibliométrico e sociométrico da produção científica da Revista Pensar Contábil no Período 2006-2012

ID: 31235

Authors: Khalil Gibran Martins Zeraik Abdalla, Daniela Torres da Rocha, June Alisson Westarb Cruz, Fabiano Luiz Xavier dos Santos, Rene Guimarães Andrich, Marcelo Tardelli.

Source: Pensar Contábil, v. 16, n. 59, p. 30-38, January-April, 2014. 9 page(s).

Keyword: Accounting , Bibliometrics , Social Network Analysis

Document type: Article (Portuguese) Show Abstract

The understanding of the characteristics of scientific knowledge areas, is of extreme importance for the identification of future trends and challenges. In this sense, the present article aims to identify the main features of the publications in the field of accounting sciences through the analysis of the publications of Think Magazine Accounting, noting the authors, educational institutions, research methodology employed, types of referrals and cooperation among the authors. Through historical series from 2006 to 2012, the journal has a total population of 137 published articles. As a method of analysis, we chose to analyze bibliometric and social network analysis. As a result, we can identify the main characteristics of the periodical publications. Inside other, with respect to the mapping of relational links among authors, one can realize a low overall density (0.0096) surrounded by a low average centrality, indicating a putative relationship embryonic development of cooperation between researchers who publish in the journal in recent years. Finally, the concluding remarks, addressing the need to keep mapped the main characteristics of the publications area, highlighting its main trends and challenges.

Percepção de alunos de cursos de pós-graduação sobre a aplicação do princípio da controlabilidade

ID: 31236

Authors: Rodrigo Angonese, Ilse Maria Beuren.

Source: Pensar Contábil, v. 16, n. 59, p. 39-48, January-April, 2014. 10 page(s).

Keyword: Controllability Principle , Perception , Uncontrollable Factors

Document type: Article (Portuguese) Show Abstract

The controllability principle establishes that managers should only be judged by the result of their own attitudes. Therefore, the goal of this study is to verify the perception of the post-graduation in business management and controlling students on the application of the controllability principle. A descriptive study was conducted through a survey, adopting a quantitative approach. The survey results demonstrate that, in the opinion of most students graduate in business management, all of the three uncontrollable factors analyzed have significant or very significant influence on a system of performance evaluation and that there is a greater desire for neutralization of external uncontrollable factors. Regarding the students of post graduation in controllership there is also perception, by the majority, that the three uncontrollable factors analyzed have significant or very significant influence on a system of performance evaluation. However, for this portion of the sample there wasn’t an intense concern with the neutralization of uncontrollable factors, compared with students of business management. In the perception of the controllership students, among the three uncontrollable factors, there is a greater desire for the neutralization of uncontrollable factors arising from decisions made by superiors.

Perícia Contábil Judicial: a relevância e a qualidade do laudo pericial contábil na visão dos magistrados do Estado do Rio de Janeiro

ID: 31237

Authors: Idalberto José das Neves Júnior, João Guilherme Moreira de Cerqueira, Michelle dos Santos Povoas Gottardo, Marcelo Daia Barreto.

Source: Pensar Contábil, v. 16, n. 59, p. 49-57, January-April, 2014. 9 page(s).

Keyword: Forensic Accounting , Forensic Test , Magistrate Persuasion

Document type: Article (Portuguese) Show Abstract

For a long time, it has been said about the importance of forensic report and how it helps the litigation investigation. Especially helping in decisions taken by magistrates. However, It isn’t always noticeable that the careful and detailed production of this report is more important than the report itself. The main objective of this essay is to analyze the relevance and quality of forensic accounting report by the magistrates of Rio de Janeiro state view. Therefore, It was applied a research questionnaire to 30 judges, among those: 16 judges from the civil court, 5 judges from the exchequer court, 1 judge from the business court, 4 Associate judges from the 3rd civil assembly, 3 Associate judges from the 6th civil assembly, 1 Associate judge from the civil court, All of them from the judicial district of Rio de Janeiro. With the obtained results, it was possible to confirm that, as a whole, the magistrates are pleased with the forensic reports and they also make use of them to take their decisions. At the same time, it was also possible to identify that some aspects in the reports might be improved, according to the magistrates’ views, and consequently contribute to build up their persuasion, being even more effective.