Editorial 25(86)2023

ID: 71511

Authors: Ril Moura.

Source: Pensar Contábil, v. 25, n. 86, p. 3-3, January-April, 2023. 1 page(s).

Document type: Editorial (Portuguese)

A Picture of Racial Inequality in the Accounting Market Produced by the Perspective of Black Women in Rio de Janeiro

ID: 71506

Authors: Ludmilla Gomes da Silva dos Anjos, Priscyla De Moura Lopes Furtado, Sandra Maria Cerqueira da Silva, Fernanda Filgueiras Sauerbronn, Silvia Pereira de Castro Casa Nova, Cláudia Ferreira da Cruz.

Source: Pensar Contábil, v. 25, n. 86, p. 4-15, January-April, 2023. 12 page(s).

Keyword: Accounting Market , Black Women , Diversity

Document type: Article (Portuguese) Show Abstract

In Brazil, diversity policies have been challenged to deal with a wide range of inequalities in social and professional dynamics. Despite the growing performance of women in the accounting market, they still face difficulties, particularly in relation to reaching positions of leadership. In this sense, this study seeks to identify how black women perceive their own professional career in the accounting labor market in the State of Rio de Janeiro. For this, a qualitative and descriptive study was carried out by applying a semi structured questionnaire (with 29 closed questions and seven open questions) self-administered on 52 participants in December of 2020. Data was analyzed by a comparative analysis of women's subjectivities. The study indicated a relationship between lower chances of reaching leadership positions and gender and race inequalities. It is concluded that the current configuration of the Brazilian social structure requires revisions regarding careers and the rise of black women to leadership positions in the accounting market. The research contributes by entering discussions on issues involving gender and race in the accounting market from the perspective of black women and to expand the incentives for minority agendas.

Skills of the Accounting Professional to Work in the Digital Transformation Process: Perceptions of Accountants in a Family Holding in the South of Brazil

ID: 71514

Authors: Amanda de Oliveira Bandeira, Giovana Sordi Schiavi, Fernanda da Silva Momo.

Source: Pensar Contábil, v. 25, n. 86, p. 18-25, January-April, 2023. 8 page(s).

Keyword: Accountants , Accounting , Digital Transformation , Skills

Document type: Article (Portuguese) Show Abstract

The accounting area, like other professions, has been impacted by the so-called fourth industrial revolution, linked to technological evolution. Given this scenario, it is necessary to constantly update accounting professionals, considering that new technological innovations are presented in the area all the time, impacting work processes and accounting businesses. The objective of this study is to analyze the skills required for the accounting professional in the face of digital transformation in an accounting sector of a family holding company, located in the south of Brazil, which is undergoing an internal restructuring of migration of processes carried out on paper to digital. (cloud accounting). The research is classified as qualitative and descriptive. Interviews were conducted with 7 professionals from the company's accounting area and observations were made from January/2022 to September/2022. The results obtained show that the holding company's respondents have the skills to act in the digital transformation in accounting, with the most demanded skills being communication and digital accounting and the least developed being those of conduct and administration and information management. This study contributes to the understanding of accounting professionals about the skills necessary for the performance of the accounting professional in the digital transformation, seen from the perspective of accountants in the accounting sector of a family holding company, the relationship between the required and required skills and accounting in the cloud (cloud accounting).

Cryptocurrency Tax Accounting in G20 Countries

ID: 71530

Authors: Maria Eduarda Burtet de Souza Benedetto, Giovana Sordi Schiavi, Fernanda da Silva Momo.

Source: Pensar Contábil, v. 25, n. 86, p. 26-35, January-April, 2023. 10 page(s).

Keyword: Accounting , Cryptocurrencies , Tax

Document type: Article (Portuguese) Show Abstract

The purpose of the present study is to summarize the diff erences and similarities of cryptocurrency tax accounting for individuals in Brazil and countries with the highest GDP of each continent that make up the G20, analyzing: a) the concept of cryptocurrencies and the main existing cryptos; b) the taxation of crypto in the different countries chosen; and, c) a comparative table between the cryptocurrency tax accounting for individuals of the countries chosen for analysis. A survey classified as documentary research, descriptive and with a qualitative approach was carried out. To achieve the objective, the sample was constituted from the countries with the highest GDP of each continent of the G20 and were chosen: United States, China, Germany, Brazil, Australia and South Africa. The analysis made from the legislation, guidelines and regulations issued by regulatory bodies found that there is a certain standard in the form of recognition of cryptocurrencies, but each country has specific guidelines regarding tax accounting. It is noteworthy that despite the differences in tax accounting, it was found that all countries analyzed recognize cryptocurrencies as an asset, with the exception of China where cryptocurrencies are no longer allowed.

Tax Strategies: Changes in the Fiscal Classification of Products and their Tax Consequences on the IPI Value Variation

ID: 71534

Authors: Gabriel Marques Renan, Gabriela Barreto Araújo.

Source: Pensar Contábil, v. 25, n. 86, p. 36-43, January-April, 2023. 8 page(s).

Keyword: Industrialized Products , Result Maximization , Tax Classification , Tax Strategies

Document type: Article (Portuguese) Show Abstract

The purpose of this article is to report tax strategies used in popular products with high taxation, demonstrating the positive and negative impacts caused on companies through changes in tax classifications, productions or product structures to reduce tax costs as a result of the variation in the IPI value. For this purpose, the TIPI Table (tax incidence table on industrialized products) was used, which is a list of products with their respective rates. It is a file, regulated and constantly updated by the Federal Revenue, where the industrialized products, their specific Mercosur Common Nomenclature (NCM) and their respective tax rate are gathered. The application of this table and the reclassification of some popularly known products were studied and analyzed. In this study, it was noticed that such reclassifications allowed a reduction in the tax rates on industrialized products, thus maximizing the results of the companies. Finally, it was recommended that companies, mainly whose products marketed are considered “non essential”, properly carry out the tax classification of products, as there are possibilities to legally minimize taxation, thus increasing the profit margin, reducing sales prices. and consequently generating an increase in sales and revenue. However, in the opposite situation, there may be tax penalties if errors in the tax classifications occur.

An Analysis of the Main Financial and Accounting Impacts of the Covid-19 Pandemic on Brazilian Companies in the Air Transport Segment Included in B3

ID: 71536

Authors: Fernanda Monteiro Suzana, Sabrina Moura de Oliveira, Edivaldo Fernandes dos Santos Junior, Silvana dos Santos Ambrosoli.

Source: Pensar Contábil, v. 25, n. 86, p. 44-51, January-April, 2023. 8 page(s).

Keyword: Brazilian Airlines , Covid-19 , Economic-financial indicators , New Coronavirus , Stock Exchange

Document type: Article (Portuguese) Show Abstract

The Covid-19 pandemic caused impacts at a global level that reflected on the economy and concomitantly on companies in various sectors, including aviation. Thus, the present work, which aims to analyze the main financial and accounting impacts of the Covid-19 pandemic on Brazilian companies in the air transport segment included in the Stock Exchange, is the result of research on the most relevant financial and accounting effects that the New Coronavirus brought, as a consequence, to Brazilian airlines, limiting itself to the study of companies listed on B3. To contribute to the aforementioned analysis, calculations of economic and financial indicators were carried out and the results of the consequent performance of these organizations in the pandemic scenario were observed, evidenced in the year 2019 to 2021. The research uses the descriptive method as a study plan, exploring knowledge about the importance of Brazilian air transport and analyzing data from economic and financial indices interpreted through the financial statements of the two companies listed on B3: Azul Linhas Aéreas Brasileiras S.A. and Gol Linhas Aéreas Inteligentes S.A. It should be noted that the study refers to the period comprised by the year prior to the pandemic, as well as the year affected by the crisis and the period in which vaccination and the gradual easing of urban mobility began. In addition, the result of the analyzes carried out indicates a negative economic and financial impact of the effects of the pandemic for the companies in question, since they present a drop in the 2020 indexes in relation to the previous period, also observing the high accumulated loss in the financial statements of the referred year.

Accrual Financial Reporting in the Brazilian Public Sector: The State of the Art Through Bibliometric Indicators

ID: 71538

Authors: Vinícius Monteiro Pereira, Abimael de Jesus Barros Costa.

Source: Pensar Contábil, v. 25, n. 86, p. 52-66, January-April, 2023. 15 page(s).

Keyword: Accrual accounting , Bibliometrics , Convergence , Public accounting

Document type: Article (Portuguese) Show Abstract

The convergence to International public accounting standards led to the adoption, in Brazil, of accrual accounting for financial reporting. However, based on Law 4,320/64, budget reports continue to be prepared on a cash basis. Researchers around the world have shown that maintaining two different systems for the preparation of financial (accrual basis) and budgetary (cash basis) reporting can result in difficulties for the effective adoption of accrual basis in accounting applied to the public sector. Thus, this paper aimed to identify what are the contributions of the Brazilian accounting literature on this topic. To this end, scientific articles published between 2015 and 2019 were selected in four of the most important accounting congresses in Brazil. Based on the indicators highlighted in the research methodology, bibliometric research was promoted. The results showed that research in this area is incipient and does not specifically address the adoption of accrual accounting in the Brazilian public sector. Also identified were the approaches, methods, references and influences most used in the analyzed articles.