Editorial

ID: 42899

Authors: Eliane Salete Filippim.

Source: RACE: Revista de Administração, Contabilidade e Economia, v. 15, n. 3, p. 391-394, September-December, 2016. 4 page(s).

Document type: Editorial (Portuguese)

Technical debt in Rio Grande do Sul e-government projects

ID: 42900

Authors: Deisy Cristina Barbiero Klein, Rodrigo Hickmann Klein, Edimara Mezzomo Luciano.

Source: RACE: Revista de Administração, Contabilidade e Economia, v. 15, n. 3, p. 797-820, September-December, 2016. 24 page(s).

Keyword: e-GOV , IT projects , Technical Debt

Document type: Article (Portuguese) Show Abstract

Technical Debt in IT is the debt incurred by the team of software development projects by adopting a design solution or easy approach to implement, which is positive in the short term, but has very negative impact in the long-term. The goal of this research is understand how IT professionals identify, approach, characterize, understand and treat Technical Debt. The research instrument developed by Lim, Taksande e Seaman (2012) was used for the data collection through qualitative exploratory interviews with IT professionals who work on E-government Projects from the Rio Grande do Sul State Government. Perceptions related to the causes, symptoms and impacts of the Technical Debt and its relationship to the management cost and time were identified. The results show that Technical Debt is present in the e-government projects analysed mainly to prioritize the scope and term, bringing some risks to systems quality, data integrity and, to the availability of government services. Even though the results are related to a particular case, they show the importance of reducing Technical Debt as long as staying on budget, scope and term especially in E-government Projects since Technical Debt can in the long-term compromise some services to citizens, demanding extra effort for repairs.

The Relationship of Environmental Concern with Green Products Consumer in Retail

ID: 42901

Authors: Sérgio Silva Braga Júnior, Edgard Monforte Merlo, Dirceu da Silva.

Source: RACE: Revista de Administração, Contabilidade e Economia, v. 15, n. 3, p. 821-842, September-December, 2016. 22 page(s).

Keyword: Consumer behavior , Environmental concern , Green consumption , Retail

Document type: Article (Portuguese) Show Abstract

The purpose with this research was to evaluate the environmental consumer concern with their actual purchase statement for green products in retail. Guided by a line of research that seeks to explain the fact that the behavior has as a precedent the intention and not the attitude was assessed to consumer concern about the environment and these are converted into purchase intent and purchase later statement. The problem oriented research can be expressed by the following question: Environmental concern is related to the purchase intention to become declared purchase of green products at retail? To resolve this matter and meet the proposed objective, a quantitative research through a survey with the 1233 actual consumers of four brazilian capitals assessing his perception as an individual was carried out and as he watches others. Data analysis was performed using the structural equation modeling through SmartPLS 3.0 software. The results indicate that consumers surveyed do not demonstrate directly relate their environmental concerns with the purchase declared for green products, which were shown to be formed by purchase intent. This perception takes place in the two conditions, when they respond on their perception and when they answer about how he observes others (society).

Neptune Program: Innovation to Improve Management in the Brazilian Navy

ID: 42902

Authors: Flávio Sergio Rezende Nunes Souza, Valentina Gomes Haensel Schmitt, Anderson Fernandes Pinto, Claudio Gil Favero.

Source: RACE: Revista de Administração, Contabilidade e Economia, v. 15, n. 3, p. 843-870, September-December, 2016. 28 page(s).

Keyword: Brazilian Navy , Innovation , Management Excellence , Neptune Program , Public Management

Document type: Article (Portuguese) Show Abstract

Frequently are efforts in public organizations towards administrative modernization through the use of the Public Management Excellence Model (MEGP), that has been designed on the premise that one must be excellent while being public. In Brazil, the MEGP is applied by the Federal Government through the National Program for Public Management and Debureaucratization (Gespública), created in 2005. Brazilian Navy, as a public organization, customized the model used by Gespública to their specificities, creating the Neptune Program in 2006. This program fosters a culture of innovation in this institution, one of the foundations of the managerial excellence that form the basis of MEGP. The objective of this study is to verify how the Neptune Program has encouraged the implementation of innovative initiatives in order to contribute to the improvement of management in the Navy. To reach this objective, a number of “good practices” monitored by the program were analyzed through a case study with descriptive nature, using content analysis to evaluate these practices. It is observed that the Neptune program, through its management tools, is classified as a systemic innovation, facilitating the emergence of innovations in units of the Brazilian Navy in the bottom-up direction. Among the initiatives analyzed, those that stood out were those that reflect the focus on the development of the workforce, a fact that confirms the guidelines of the Neptune program - related to professional training and enhancement of the human element.

Decentralization of the Rural Land Tax: A Study Applied to the Municipalities of Minas Gerais

ID: 42903

Authors: Wellington de Oliveira Massardi, Patrícia Severino Araújo, João Paulo Ciribelli, Eraldo Teixeira da Silva.

Source: RACE: Revista de Administração, Contabilidade e Economia, v. 15, n. 3, p. 871-890, September-December, 2016. 20 page(s).

Keyword: Agreement , Collection , Rural Land Tax

Document type: Article (Portuguese) Show Abstract

The Rural Land Tax (ITR) is a tribute competence of the Union, and 50% of its revenues must be transferred to the county of origin, however, there is a possibility of that municipality appropriate 100% of the revenue from signing an agreement with the Federal Revenue and becoming the supervisory agent of the tax. In this sense, in the present study one aimed to analyze the collection of the ITR in the municipalities of Minas Gerais in the years 2011 and 2012, making a comparison between the insured and the non-insured municipalities. In addition, it was sought to identify the impacts on the revenue after the municipality joining the agreement. Methodologically we used the Mann Whitney test and the Student t test for paired samples. The results indicated that, in general, the insured municipalities have higher revenues than the non-insured ones, however, when analyzing the collection of municipalities before and after joining the agreement, it was found that even increasing the average revenue this difference was not statistically significant, once there are some municipalities that decreased the collection of ITR after joining the agreement.

The Economic Growth of Municipalities of Agglomerated Fabrication in the Countryside of Pernambuco State: An Analysis of the 2000/2010 Period, the Light of Theories of NGE

ID: 42904

Authors: Maria Eliane Alves, Maria Gilca Pinto Xavier, Luís Henrique Romani Campos.

Source: RACE: Revista de Administração, Contabilidade e Economia, v. 15, n. 3, p. 891-914, September-December, 2016. 24 page(s).

Keyword: Economic growth , New economic geography , Productive clusters

Document type: Article (Portuguese) Show Abstract

The first decade of the nineteenth century is marked by the resumption of industrialization of Pernambuco, especially with the lure of large enterprises in the port-industrial complex of Suape, in the metropolitan region of Recife. Given this economic situation, the region of Agreste Central and Northern has attracted the attention because even not benefiting directly from such investments, it has presented a significant growth in recent years. One of the factors of this “success” of the region is the presence of productive agglomeration of clothing. Thus, the main objective of this study was to analyze the economic growth of the municipalities of this cluster in the period of 2000/2010, in the light of the theories of NGE. The database used was formed from the use of microdata of the 2000 and 2010 Demographic Census – to measure the moving average income of total employment – the Brazilian Institute of Geography and Statistics (IBGE). The information about the GDP growth and population were collected directly in IPEADATA site (2014). The collected data were properly collected through the use of descriptive statistics tools. The results suggest that there was in the agglomerate of Agreste Pernambucano Clothing (ACAP), in the period of 2000/2010, the presence of cumulative forces in the three main cities, the so-called ACAP core. These forces acted mainly on population attraction and generated spillover effects for many neighboring municipalities.

Integrated Fish Farming to the Agroindustry: A Proposal of Accounting Flow Based on CPCS 29 and 16

ID: 42905

Authors: Amanda Adriane Rocha Barreto, Deyvison de Lima Oliveira, Sidiney Rodrigues, Joelson Agustinho de Pontes, Wellington Silva Porto.

Source: RACE: Revista de Administração, Contabilidade e Economia, v. 15, n. 3, p. 915-944, September-December, 2016. 30 page(s).

Keyword: Agroindustry , Biological assets , Fair value , Integrated fish farming , Pisciculture

Document type: Article (Portuguese) Show Abstract

Certain international conditions put Brazil as one of the leading producers of fish food, the food industry with the highest growth in the world. Fish are considered, according to the accounting, consumable biological assets, and their measurement should be at fair value less costs to sell on initial recognition and end of each accrual period. Also, the biological assets arising from agricultural product shall be measured at fair value less cost at the time it is harvested. The value assigned to the product is considered cost when it is incorporated into the agricultural industry, either the cost of acquisition or initial manufacturing cost. This research aimed to propose an accounting flow model for integrated fish farming – the stages of biological asset transformation and processing of carcasses – based on the identification of the handling characteristics. As a methodological approach, the study of a single case of an agribusiness was adopted. For data analysis we used the content analysis. The results made possible a disclosure model for the Inventories group, with a view to the measurement and disclosure of biological assets in fish farming, enabling to identify periods when the asset is measured at fair value and historical cost. A flow of inventory formation, integrated to agribusiness was proposed. In addition, we present a proposal of disclosure to the Property group was presented. The theoretical and empirical contribution of this research and future research suggestions are presented in the final considerations.

Disclosure Level Determinants of Business Combinations Performed by Brazilian Public Companies

ID: 42906

Authors: Maíra Melo de Souza, Suliani Rover, José Alonso Borba.

Source: RACE: Revista de Administração, Contabilidade e Economia, v. 15, n. 3, p. 945-968, September-December, 2016. 24 page(s).

Keyword: Business combinations , Disclosure , Goodwill

Document type: Article (Portuguese) Show Abstract

The objective with this research was to identify determining factors to explain the level of disclosure of business combinations carried out by the Brazilian public companies in the period between 2010 and 2013. Two hundred two business combinations were analyzed. Through a multiple linear regression model variables were tested: price to book, size, profitability, debt, relative goodwill, relative size, when the business combinations ioccurred, operating segment of the acquiring company and the amount of combinations per company. The results showed that the level of disclosure of business combinations, in the surveyed sample, is negatively influenced by the amount of goodwill recognized on the transaction (goodwill relative) and positively by the proportion of the consideration in relation to the value of total assets (relative size).

Different Benefits Governance in the Public Interest of Management and Private Organizations: The Network Case Biofuel Sergipe

ID: 42907

Authors: Vitor Hugo da Silva Vaz, Maria Elena León Olave, Osiris Ashton Vital Brazil.

Source: RACE: Revista de Administração, Contabilidade e Economia, v. 15, n. 3, p. 969-1006, September-December, 2016. 38 page(s).

Keyword: Benefits , Biofuel Network , Governance , Organizations , Sergipe

Document type: Article (Portuguese) Show Abstract

The governance of a network of companies can provide different benefits to the participating organizations. But not always the studies on governance focuses on the features of the organizations can influence the generated benefits. Thus, this study aims to analyze how the governance of the network may have different contributions to management in partner organizations. Methodologically, there was a single case study of a network of companies that had as main objective to structure the chain of production and use of biodiesel in the state of Sergipe (Biodiesel Sergipe Network). Data collection was performed using a semi-structured interview guide held with representatives of public and private organizations. The results showed that, in large organizations, such as a bank and a government institution, the development of new products, research groups and methodologies management was evident. However, the benefits generated by governance were more evident in a family farming cooperative that got the reorganization of the production process, administrative structure, generating new business and implementation of public policies for poverty eradication and development of the small farmer. As a theoretical contribution, it enabled the study show that, in addition to the benefits, features assigned to each institution offered distinct benefits to Network participants. In this case, future studies on governance networks should consider the profile of the participating institutions in view of the distinct benefits provided.

Professional Image: A Study about the Pharmacist

ID: 42908

Authors: Claudiney Luís Ferreira, Luiz Rodrigo Cunha Moura, Gustavo Quiroga Souki.

Source: RACE: Revista de Administração, Contabilidade e Economia, v. 15, n. 3, p. 1007-1034, September-December, 2016. 28 page(s).

Keyword: Healthcare professional , Image , Image dimensions , Pharmacist , Professional image

Document type: Article (Portuguese) Show Abstract

The objective in this work was to identify the Pharmacist image perception, which was subdivided into four dimensions: cognitive, functional, symbolic and emotional, based on Lindqvist’s (1974) and Stern, Zinkhan and Jaju’s (2001) models. There was an exploratory research through interviews with 23 stakeholders (physicians, nurses, speech therapist, physical therapist, occupational therapist, Pharmacy students and teachers, Pharmacists, users, etc.) related to the Pharmacist profession. The results indicate that for the functional dimension there is a specific image pharmacist about the tangible aspects because the inseparability exerts greater relevance in the services provision. For the cognitive dimension, the results indicate that there is not a clear perception of what the profession is nor of its duties. In the emotional dimension of the Pharmacist image comes to emotions evoked before, during and after the service provision. The symbolic dimension showed that the Pharmacist has meanings that are welfare representations and that refer to the professional as a reliable information source. The results can be used as guidelines for future strategic actions by regional pharmacy councils in each federal unit in Brazil and especially of the Federal Pharmacy Council for better positioning of the pharmaceutical professional image in the market and it can generate better satisfaction in the activity performance by the Pharmacist and a possible valorization of this professional to society. At the end, is held it a comparative analysis between the pharmacist’s image and other professions als’ ones.

Relationship between the Enterprising Characteristics and the Business Creation Process: An Exploratory Study

ID: 42909

Authors: Jose Elmar Feger, Raquel dos Santos Vieira, Marcelo Chemin.

Source: RACE: Revista de Administração, Contabilidade e Economia, v. 15, n. 3, p. 1035-1064, September-December, 2016. 30 page(s).

Keyword: Enterprises creation , Entrepreneurial characteristics , Food and drink enterprises

Document type: Article (Portuguese) Show Abstract

The present paper contributes to the discussion about the importance to understand the relationship between entrepreneneurial conduct and business initiatives. The main objective was to verify if individuals who have higher Entrepreneur Characteristics have less difficulties in the process of creating Enterprises. The present research is classified as qualitative and exploratory, basing upon a bibliographic research on topics and concepts relationated to this study, followed by a survey of empirical data with entrepreneurs owners of food and drink enterprises at Pontal do Paraná, PR. To identify the entrepreneurial profile of the founding owners of the enterprises, the questionnaire adopted was based on McClelland (1972 apud BARTEL, 2010). To elucidate the difficulties encountered in the process of creating the enterprises, it was taken as reference the model of Borges, Simard and Filion (2005). After tabulating the data which was collected in December 2014, it was verified that the entrepreneur who had lower entrepreneurial profile had more difficulties during the process of creation of his enterprises. This fact, giving that the results were very similar among the respondents, cannot be generalized. However, considering the exploratory character of this study, the initiative was promissory to reveal hypotheses which can be used as orientation to other researches, and in that sense, with its publication, helps to instigate curiosity and interest of other researchers to realize future scientific investigations in this area of study.

Empirical Analysis of the Performance, Risk and Conditional Correlation of the Brazilian’s Sectorial Indexes

ID: 42910

Authors: Cássio Nóbrega Besarria, Wellington Charles Lacerda Nóbrega, Breno Silva Araújo, José Neto Alves, Fenelon Francisco Almeida, Valdeir Soares Monteiro, Ângelo Antonio Paula.

Source: RACE: Revista de Administração, Contabilidade e Economia, v. 15, n. 3, p. 1065-1086, September-December, 2016. 22 page(s).

Keyword: Conditional Correlation , Risk , Sectorial analysis

Document type: Article (English) Show Abstract

This paper aims to analyze both the volatility patterns and performance of the sectorial indexes of Bovespa’s main stocks and to investigate the temporal structure of the conditional correlation between these, from January 04, 2011 to November 19, 2013. The results obtained from the conditional CAPM have showed that the betas significantly vary over time and revealed an existing heterogeneity among portfolios. Regarding to volatility analysis, it perceives that volatility series of both UTIL and IEE indexes presented similar behavior and were more volatile than other indexes in the review period. The conditional correlation analysis showed that IEE and UTIL, INDX and UTIL, ICON and IMAT, IMOB and IFNC have presented a strong correlation; the construction of a portfolio of assets composed by shares of these indexes does not allow the risk diversification.

Cartoons and Acaccounter Stereotypes: How Accounting Professional Image Comes in a Newspaper Being Conveyed Large Circulation in Brazil?

ID: 42911

Authors: Vinícius de Lacerda Miranda, Juliano Almeida de Faria.

Source: RACE: Revista de Administração, Contabilidade e Economia, v. 15, n. 3, p. 1087-1116, September-December, 2016. 30 page(s).

Keyword: Accounter image , Accounting , Social representation

Document type: Article (Portuguese) Show Abstract

In the current context, the accounter is a key part in the development of organizations and has been highlighted, particularly in the design and control of asset information. However, common sense, this category is perceived as a set of limited professional, uncreative and linked to routine activities. Part of this perception is influenced directly by major newspapers, given that, with news related to the class, they will be published by various media and somehow reach the general public. However, little has been discussed about the image of the accounting professional is treated in major newspapers in Brazil. Thus, this work aims to fill some of this gap, bringing a light on the spread of the accounting professional image in a large Brazilian media newspaper. Thus, a survey was done on the main terms involving accounting, as an accountant, accounting, accounting and bookkeeping in the database of the newspaper Folha de São Paulo, for a year, from November 2013 to November 2014. The intention it was to see what kind of image on the accounter longer perpetuates negative or positive. In addition, this study sought to observe that the most associated terms accounting and accounter; recurrences of these results may be contributing to the common sense keep a distorted picture of the accounting category reality.

The Comparability of Accounting Choices in the Measurement of Intangible Assets of Brazilian and Portuguese Listed Companies

ID: 42912

Authors: Flaida Êmine Alves de Souza, Reiner Alves Botinha, Sirlei Lemes.

Source: RACE: Revista de Administração, Contabilidade e Economia, v. 15, n. 3, p. 1117-1142, September-December, 2016. 26 page(s).

Keyword: Accounting choices , Comparability , Intangible asset , T-Index

Document type: Article (Portuguese) Show Abstract

With the flow of the relationship between financial markets, arises the importance of comparability of financial statements between entities within a country and between entities of different countries. In this sense, with the study it was seeked to identify the degree of comparability of financial statements of 230 listed companies, with 184 entities in Brazil and 43 entities in Portugal, in relation to the accounting choices in intangible assets (IAS 38) for the period from 2010 to 2012. The analyzed accounting choices related to the measurement of intangible assets, ie the recognition, evaluation and impairment. The comparability within and between countries was measured by T-score (Taplin Index), and sought to verify the behavior of the index over the period analyzed. The results showed that despite the accounting choices present in the standard IAS 38, it observed comparability between the accounting practices in intangible assets of companies from Brazil and Portugal, in all periods analyzed. However, this comparison recorded medium and decreasing over time. Interesting fact points greater comparability rates on items with the highest number of accounting choices. Another result to stand out, is that although Brazilian companies exhibit greater comparability, Portuguese companies presented more harmonic towards the entities remain the same accounting choices over time.

Public Sector Accounting: A Study of Networks Published in International Journals

ID: 42913

Authors: Vania Regina Morása, Roberto Carlos Klann.

Source: RACE: Revista de Administração, Contabilidade e Economia, v. 15, n. 3, p. 1143-1168, September-December, 2016. 26 page(s).

Keyword: Accounting applied to the public sector , Bibliometrics , Public accounting , Sociometry

Document type: Article (Portuguese) Show Abstract

In the current context, accounting applied to the public sector is the scene of recent changes imposed by market integration. In this study it was aimed to identify bibliometrics and sociometry of scientific research related to the subject public accounting and public sector accounting contained in scientific articles indexed in Science Direct database and published in international journals. An empirical-analytical and longitudinal methodology was developed, through documental research in 20 international business journals in published studies from 1990 to 2014 and filtered by the expressions public accounting and public accounting sector; the sample has consisted of 32 articles. We have used the bibliometric analysis techniques and network analysis. The findings indicate that there was a concentration of publications in the period comprising 2010 to 2014, averaging two publications/year, compared the to average of one publication a year in previous periods. In addition, there has been a trend of network relationships among authors. It is concluded that the publications increase in the last period may have been influenced by the increase in network relationships, with enhanced information exchange and cooperation among researches.

Factors Influencing the Adoption of a Cost Method in Professional Perspective in Accounting with Operations in the Industrial Sector

ID: 42914

Authors: Wenyka Preston Leite Batista da Costa, Jandeson Dantas da Silva, Rodrigo José Guerra Leone, Maria Naiula Monteiro Pessoa, Sergio Luiz Pedrosa Silva.

Source: RACE: Revista de Administração, Contabilidade e Economia, v. 15, n. 3, p. 1169-1192, September-December, 2016. 24 page(s).

Keyword: Adoption of a method , Costing accounting , Costing method

Document type: Article (Portuguese) Show Abstract

The costing methods are responsible for defining the way in which the costs are appropriate to their final carriers and have strong relevance in obtaining the management information necessary for decision-making aspects, in the measurement of inventories and in the disclosure of results. In this way, the period of adoption of a costing method is a stage at which an entity should perform detailed analysis of the relevant objectives, seeking to meet the needs of the many sectors efficiently and effectively. Accordingly, the objective with this research was to identify the factors influencing the adoption of a costing method in industrial companies. The research has descriptive and quantitative nature, the data was collected through an electronic questionnaire applied to 175 accounting professionals working in the industrial sector. The results show that the factors influencing the adoption of a costing method, in order of influence, are competitiveness, management, governance, legality, planning, ownership, supervision, comparability, reliability and accuracy.