Editorial

ID: 37563

Authors: Eliane Salete Fillipim.

Source: RACE: Revista de Administração, Contabilidade e Economia, v. 12, n. 2, p. 293-294, July-December, 2013. 2 page(s).

Document type: Editorial (Portuguese)

Determinant characteristics in the level of disclosure of information in sustainability reports of Brazilian companies

ID: 37564

Authors: Jordana Marques Kneipp, Kelmara Mendes Vieira, Reisoli Bender Filho, Clandia Maffini Gomes.

Source: RACE: Revista de Administração, Contabilidade e Economia, v. 12, n. 2, p. 295-338, July-December, 2013. 44 page(s).

Keyword: Disclosure , Reports , Sustainability

Document type: Article (Portuguese) Show Abstract

This study aimed to analyze the influence of organizational characteristics in the level of information disclosed in sustainability reports of Brazilian companies that have adopted the Global Reporting Initiative (GRI), in 2010. For this, we analyzed the sustainability reports of ninety-seven companies and elaborate indexes of sustainability disclosure, based on essential indicators proposed by the GRI and then estimated four regression models. It was found that the companies analyzed have a general index of sustainability disclosure, on average, 66.78%, which represents companies that do not disclose in their reports all the essential indicators proposed by the GRI. Based on the analysis of the models it was found that firms that presented higher indexes of disclosure of sustainability are those of larger size, sectors of high environmental impact, more profitable, publicly traded, control of foreign capital and environmental certifications. Thus, it is noticed that depending on the type of business, specific characteristics influence the index of sustainability disclosure on as a consequence of level of pressure social and/or legal that organizations are subject.

The contribution of reverse rubber and tire logistics to environmental sustainability

ID: 37565

Authors: Luciana de Almeida Araújo Santos, Reiner Alves Botinha, Edvalda Araújo Leal.

Source: RACE: Revista de Administração, Contabilidade e Economia, v. 12, n. 2, p. 339-370, July-December, 2013. 32 page(s).

Keyword: Reverse logistics , Rubber and tire , Sustainability

Document type: Article (Portuguese) Show Abstract

The purpose of this study is to analyze reverse logistics’ contribution to the stages of proper scrap tire management: reuse, reconditioning, recycling, and incineration for energy use, aiming to develop environmental sustainability and responsibility. The methodological procedures adopted for this study have been outlined by bibliographical exploratory and descriptive research. Data collection was done through indirect documentation techniques, especially data from secondary sources. The information available at environmental regulatory bodies, and rubber and tire sector association websites was analyzed. The research highlighted the importance of reverse logistics to every stage of rubber and tire management, especially its advantages regarding environmental sustainability, such as: possibility of scrap tire recycling; economy of natural resources; economy of energy resources in rubber, steel and textile manufacturing; and economy of other types of fuel (e.g. co-processing in cement and energy production industries).

Objetivos de desempenho: uma discussão teórico-empírica acerca da relevância e diversidade

ID: 37566

Authors: Darlan Roman, Rolf Hermann Erdmann.

Source: RACE: Revista de Administração, Contabilidade e Economia, v. 12, n. 2, p. 371-394, July-December, 2013. 24 page(s).

Keyword: Performance objectives: Industrial organizations: Sand Cone , Trade-offs

Document type: Article (Portuguese) Show Abstract

The objective of this study is to present a theoretical and empirical discussion about performance “Objectives highlighting scope and limitations.” For this, is made a comparative discussion between the results of this study with the Sand Cone model proposed by Ferdows and De Meyer (1990) and the concept of Trade-offs presented by Skinner (1969). Based on the theoretical discussion of performance objectives, was developed semi-structured interviews with six guiding questions. Interviews were conducted with managers from two industrial organizations, operating in the food and cosmetics industry, located in the State of Santa Catarina. The results reinforce the importance of the performance objectives under the conditions of current competition. It is observed that there are divergent points of the results of this study with the assumptions of the Sand Cone model and Trade-offs concept. We conclude that organizations realize the performance objectives as relevant, and that reliability, flexibility, innovation and quality are seen as the most important.

Use of simulation as a decision making tool in the customer service process of a retail store

ID: 37567

Authors: Luiz Paulo da Cruz Scarp, Álvaro Augusto Viana Braga Torres, Alexandre Navarro da Silva.

Source: RACE: Revista de Administração, Contabilidade e Economia, v. 12, n. 2, p. 395-430, July-December, 2013. 36 page(s).

Keyword: Arena , Checkout , Queuing Theory , Supermarket

Document type: Article (Portuguese) Show Abstract

Was analyzed the process of customer service at the supermarket checkout, using simulation tools, considering the variability occurring throughout the workday. Results from the simulation were also compared with the Queuing Theory. Input variables were collected from the real system (time intervals between successive arrivals of customers in the queues and service times at the checkout), where probability distribution functions were adjusted by means of Kolmogorov-Smirnov’s test at 15% probability. The simulation, when compared with the Queuing Theory, showed to be a tool with greater ability to represent reality when considering random variation of the input data with greater accuracy. The best studied scenario suggests training of attendants at the normal checkouts and relocating one attendant from the normal checkout during the morning shift to the express checkout in the afternoon, which helped to minimize queues and wait times in checkout queues of the supermarket. The benefits of this scenario imply increased efficiency in customer service, increased customer satisfaction and balance in the utilization rate of the employees.

Strategic positioning market: defining a value proposition for a brand of cleaning products

ID: 37568

Authors: Verner Luis Antoni, Janine Fleith de Medeiros, Aline Mara Meurer.

Source: RACE: Revista de Administração, Contabilidade e Economia, v. 12, n. 2, p. 431-458, July-December, 2013. 28 page(s).

Keyword: Brand , Positioning , Value proposition

Document type: Article (Portuguese) Show Abstract

This paper focused on defining a value proposition to drive appropriate strategic positioning of a new brand of cleaning products. To reach the goal, we used an exploratory qualitative approach with twelve market intermediaries and four managers of the organization focus, which is operationalized through the application of a method for defining value propositions. As a result, there is a brand that should guide your offer for intermediate small, medium and large, whose outlets meet consumer classes C and D. Still, the benefits to be sustained by the brand must be effective and efficient delivery and quality products with price and compatible with the requirements of the end users, which ensures the turning points of sale. Regarding future studies, suggested replicating the model in other segments of diagnosis to establish a value proposition developed and applied in this study.

CPC 29 conformity Levels in brazilian companies: an analysis with traded companies

ID: 37569

Authors: Cristiene Patrícia Scherch, Daniel Ramos Nogueira, Paulo Arnaldo Olak, Cássia Vanessa Olak Alves Cruz.

Source: RACE: Revista de Administração, Contabilidade e Economia, v. 12, n. 2, p. 459-490, July-December, 2013. 32 page(s).

Keyword: Accountancy , Agricultural good , Biological asset , CPC 29

Document type: Article (Portuguese) Show Abstract

With Brazil’s adhesion to accountancy international standards, the agricultural department started to elaborate its accounting demonstratives according to CPC 29 technical pronouncement (IAS 41). The pronouncement aims to establish the accounting treatment and disclosures related with biological assets and agricultural products. This research aims to infer the conformity level of traded companies according to CPC 29. The importance of the topic relies on the fact that it is a contemporary issue which is unlikely approached on Brazilian literature, but which is really important for accountancy of agricultural companies to express their amount the closest to reality as it is possible, according to international requirements. The research is descriptive and, initially, all the companies of Bovespa which presented biological assets in December, 2010 (n = 24) were investigated by Economática®. The results show that the companies have not shown all the information required by CPC 29 technical pronouncement, once the most part attended 57% of conformity concerning he requirements. In order to investigate if there was any relation between the biological assets variables of representativeness and the conformity, a correlation test was conducted. So, the greater the biological asset representativeness, the greater the conformity level of the company. It is essential a more efficient treatment by CPC 29 by traded companies, so can get a better level of disclosure of its biological assets.

Use of the ahp Multicriteria Method in decision-making process in small rural organizations

ID: 37570

Authors: Caio César de Medeiros Costa, Marco Aurélio Marques Ferreira, Leandro Gomes de Oliveira.

Source: RACE: Revista de Administração, Contabilidade e Economia, v. 12, n. 2, p. 491-524, July-December, 2013. 34 page(s).

Keyword: Decision making , Multicriteria Method , Quantitative method , Small rural organizations

Document type: Article (Portuguese) Show Abstract

There are several difficulties involving the planning and decision making in small rural enterprises, prominent among them the low utilization of management tools such organizations and the valuation of intangible values and criteria as the quality of life of rural families and the culture and traditions of location. That said, the process of decision making in these enterprises pose as being something of extreme complexity, in order to reduce this complexity, several methods are among the Analytic Hierarchy Process (AHP). The use of the method among other things allows the comparison of criteria and thus provides decision-making. In this sense, this study aimed to evaluate the use of AHP in a small rural enterprises and family-based show in which situations to use it and what the benefits of such use to the process of decision making and planning. In order to meet this goal this study took advantage of the method of case study, evaluating the method on a small farm in São Miguel do Anta,MG. The procedure proved to be of extreme relevance and application in very diverse situations involving decision making and planning of rural small business. Several are the advantages presented by the method, stands out among them the possibility of inclusion in the review processes whose criteria are subjective and depend on the views of stakeholders in the process of comparison with others. Once the method is efficient and that can be used to meet the different needs of small farms.

Determinants of the precocious insertion in the labour market in Viçosa-MG: an econometric analysis

ID: 37571

Authors: Viviani Silva Lirio, Daniel Arruda Coronel, Camila Soares Batalha, Antônio Carlos Miranda, Karine de Almeida Paula.

Source: RACE: Revista de Administração, Contabilidade e Economia, v. 12, n. 2, p. 525-542, July-December, 2013. 18 page(s).

Keyword: Labour market , Probit , Viçosa, MG

Document type: Article (Portuguese) Show Abstract

The aim of this paper was to verify the determinants of children and young people precocious participation in the labor market in Viçosa, MG. Thus, we estimated a Probit Model, beeing the collected data from one hundred and thirty families which were linked to the Eradication of Child Labor Program (PETI). The main results indicated that the fact of being male and not being white increases the chances of precocity in the labor market. However, a better level of the mother’s education and the stability of family’s income makes an opposite effect concerning the probability of children and young people join the labour market. This work also found out that families that have problems with alcohol and drugs are predisposed to a faster insertion in the labour market.

The Electronic Commerce in the Pampa Region: An Investigation in the Department of Fashion and Apparel Santana do Livramento, RS

ID: 37572

Authors: Luana Costa do Canto, Kathiane Benedetti Corso.

Source: RACE: Revista de Administração, Contabilidade e Economia, v. 12, n. 2, p. 543-572, July-December, 2013. 30 page(s).

Keyword: E-commerce , Fashion and apparel , Virtual businesses

Document type: Article (Portuguese) Show Abstract

With the frequent use of the internet and the various existing networks, businesses are becoming increasingly digitized. Faced with these changes and needs, this article focuses on answering the following question: “At what stage is the e-commerce companies in the fashion industry and manufacturing in the city of Santana do Livramento, RS.” The work brings the following objectives: mapping firms Santana’s deliverance from the retail and fashion apparel operating in commerce; assess the advantages obtained from the use of e-commerce; check the disadvantages of trade; identify the reasons why some companies do not adopt e-commerce; identify the different uses that companies make the internet segment. The survey was conducted through two stages of data collection, data being used both quantitative and qualitative, thus generating a significant interaction of the results, the method used was random sampling. The first part of the data collection occurred through questionnaires given to businesses in the city of Santana do Livramento, RS, after tabulating the data started to apply a semi-structured interview to deepen the results. The results show that fashion companies and making the city are in a very early stage of e-commerce, with only one company in the sample inserted into commerce. The other companies, although they do not use e-commerce, when using the internet, using social networks to update and seek information.

Scientific research in Product Development: a methodological analysis of articles published in journals in the last two decades

ID: 37573

Authors: Fernando de Oliveira Santini, Cláudio Hoffmann Sampaio, Rafael Mendes Lubeck, Marcelo Gattermann Perin.

Source: RACE: Revista de Administração, Contabilidade e Economia, v. 12, n. 2, p. 573-606, July-December, 2013. 34 page(s).

Keyword: Analysis methodology , Bibliometric studies , Product development

Document type: Article (Portuguese) Show Abstract

The purpose of this study was to review the methodologies in articles published in journals over the last twenty-two years. Regarding the methods, we performed a desk research on a technique which consists of secondary data analysis in which we analyzed the nature of the studies, presentation and relevance of the research problem, the presentation and discussion of the research design, the data types used as form and presentation of results. The results this study indicate the predominance of studies causal like a survey and presence for hypotheses or assumptions. Related to design of research the results demonstrate an operational definition of the variables in the same way as the description of methodological procedures. It was also observed, the predominance of the method used. Finally, the presentation of the results show consistency with respect to exposure of nomological validity.

Profile of Scientific Production in Accounting: a comparison between the journals Contabilidade Vista & Revista and Universo Contábil in the period 2006 to 2010

ID: 37574

Authors: Francielly Dornelas Correia Lima, Denise Mendes da Silva, Jéssica Rosa Diniz.

Source: RACE: Revista de Administração, Contabilidade e Economia, v. 12, n. 2, p. 607-640, July-December, 2013. 34 page(s).

Keyword: Accounting , Bibliometrics , Scientific Production

Document type: Article (Portuguese) Show Abstract

The present study aims to identify whether there is similarity between the profile of scientific production in accounting published in journals Contabilidade Vista & Revista and Universo Contábil in the period 2006 to 2010, using epistemological, bibliometric and format parameters. For this we selected national articles published in two journals in the period 2006 to 2010, totaling five years analyzed. This is a descriptive and bibliographical study, with a quantitative approach. Data were analyzed using descriptive statistics and Mann-Whitney test. The results showed that: the journals Contabilidade Vista & Revista and Universo Contábil are stable with respect to the number of articles published per year per edition during the period analyzed; the publications of both counts, mostly with two authors; the articles are sourced from various institutions in various Brazilian states, and the Contabilidade Vista & Revista presented predominance of authors from the home institution of the journal; the authors of most publications is made up of doctors; the thematic area showed that more work is to Managerial Accounting; the methodological approach used is more qualitative. Statistical analysis showed that the profile of scientific journals of the two is similar in the period in question.

Orçamento: análise das publicações nas revistas de contabilidade do Brasil

ID: 37575

Authors: Ricardo Suave, Rogério João Lunkes, Ereni Cristina Gonçalves Rosa, Sandro Vieira Soares.

Source: RACE: Revista de Administração, Contabilidade e Economia, v. 12, n. 2, p. 641-676, July-December, 2013. 36 page(s).

Keyword: Análise de publicações , Orçamento , Revistas de Contabilidade brasileiras

Document type: Article (Portuguese)

University-Industry interactions under the faculty perspective: a case study in a public university

ID: 37576

Authors: André Ferreira, Marcelo Amaral, Maria Antonieta Leopoldi.

Source: RACE: Revista de Administração, Contabilidade e Economia, v. 12, n. 2, p. 677-708, July-December, 2013. 32 page(s).

Keyword: Innovation , Public university , University-Enterprise interactions

Document type: Article (Portuguese) Show Abstract

This article examines, based in a survey, the implementation of the Volta Redonda Campus (PUVR-UFF), a regional unity of Federal Fluminense University (UFF) in the south of State of Rio de Janeiro. The research focus was the perception of faculty staff about the possibilities of University-Industry interactions and the incorporation of this theme to the traditional teaching and research missions of Brazilian public university. The exploratory research was conducted with 85 professors. From the survey data, there is no evidence to consider PUVR-VR as framed in the concept of entrepreneurial university. But there is an evident potential for interaction of PUVR-UFF with companies of their region of influence. In order to foster the relationship it would be to create an institutional infrastructure to manage the interaction.

Contribution to the study of Congress USP of the Subject Area Controllership and Managerial Accounting: an Bibliometric

ID: 37577

Authors: Henrique César Melo Ribeiro.

Source: RACE: Revista de Administração, Contabilidade e Economia, v. 12, n. 2, p. 709-746, July-December, 2013. 38 page(s).

Keyword: Congress USP , Controller , Management accounting , Meta-analysis

Document type: Article (Portuguese) Show Abstract

The objective of this research was to investigate the characteristics of scientific articles published in the thematic area controlling and management accounting in Congress USP Controller and Accounting in the period 2001 to 2011. This objective is justified because it was not found research that specifically worked only the profile of the articles in the field of Management Accounting and Controllership. Held, therefore, a bibliometric research, exploratory and descriptive, with a quantitative approach procedure document. The main results were: articles with multiple authors stood out; the author who has published articles Ilse Maria Beuren, the University of São Paulo is the IES had published more articles; Robert S. Kaplan is the author most cited; more than half of the references are from national and international books; the quantitative approach is the most emphasized in the 301 articles analyzed and cost issues, finance, organizational management, governance, management information system, managerial accounting, accounting information and balanced scorecard, are more constant in the eleven years of research on issues controlling and management accounting. We conclude this research profile macro publications and developments in the subject area controlling and analyzing management accounting variables on the subject in order to govern effectively and contribute to better understanding, improvement and promotion of articles published on the subject area now investigated in academia.