Editorial V. 18, N. 2, 2019

ID: 54534

Authors: Ieda Margarete Oro.

Source: RACE: Revista de Administração, Contabilidade e Economia, v. 18, n. 2, p. 205-206, May-August, 2019. 2 page(s).

Document type: Editorial (Portuguese)

Access of Cooperatives to the Tax Incentive for Innovation in Brazil

ID: 54535

Authors: Aziz Eduardo Calzolaio, Heitor José Cademartori Mendina.

Source: RACE: Revista de Administração, Contabilidade e Economia, v. 18, n. 2, p. 207-230, May-August, 2019. 24 page(s).

Keyword: Agricultural cooperatives , Cooperate Act , Organization and management , Taxation , Tax Incentive for Innovation

Document type: Article (English) Show Abstract

The objective of the present paper is to elucidate the practices performed by farming cooperatives regarding the tax, accounting and administrative management linked to the Tax Incentive for Innovation (TII). In this sense, the relation between the tax regime of cooperatives and access to TII was investigated. For a better understanding of this, a research of qualitative nature, whose investigation method was the single case study, was performed, in which the analysis unit was a Brazilian Agroindustry Cooperatives Central. Such Central comprehends a group of 30 agroindustry cooperatives and has the largest industrial park of powdered milk in Latin America. Besides that, such organization houses Research & Development (R&D) department. As a result, it was inferred that the policies that regiment the incentive for innovation confront the nature of cooperatives, decreasing the capacity such organizations have in the appropriation of this policy. Thus, there is a reducer factor in the participation of cooperatives in TII. Hence, it is suggested a debate involving the diverse actors in the innovation system, in which cooperatives are involved, to decide if such reducer factor must be overcome or accepted. Finally, the tax, accounting and administrative management that routinely operates in the Central was able to respond to the new specific procedures related to the use of the policy in debate, without the implementation of new processes.

Socioemotional Wealth and Decline in a Family-Owned Firm: A Study of the Guerra S. A.

ID: 54536

Authors: Michele Josiane Rutz Buchweitz, Ana Paula Capuano da Cruz, Marco Aurélio Gomes Barbosa, Thais Aparecida Pereira.

Source: RACE: Revista de Administração, Contabilidade e Economia, v. 18, n. 2, p. 231-258, May-August, 2019. 28 page(s).

Keyword: Family business , Organizational decline , Socioemotional wealth

Document type: Article (Portuguese) Show Abstract

This study sought to identify the factors that led the company Guerra S.A. to the decline and subsequent closure of the activities. Accurate information provided by accounting enables assertive decisions over the life of organizations, making them competitive and fostering development over the generations of family business owners. Thus, this research was developed from the perspective of evolutionary cycles and social-emotional richness, focusing in particular on organizational decline—a phase of the life cycle model proposed by Miller and Friesen (1984). The research was carried out through content analysis of articles extracted from newspapers and other virtual media. We opted for a qualitative approach, when using data obtained from written sources. The evidence obtained suggests that the decline, the last phase of the organizational life cycle and, consequently, the bankruptcy and closure of the activities of Guerra S.A. was due to the fact that decision-makers do not act effectively and energetically in solving problems faced by the company and by disputes of interest between the parent company and the family member that was responsible for minority shares. In summary, this research helps family companies and their representatives understand the relevance that emotional aspects can bring to the family business through the socio-emotional richness approach.

Assure or Not Assure? Here’s the Question: An Analysis of the Factors of Voluntary Assurance on Sustainability Reports

ID: 54537

Authors: Gabriela Borges Silveira, Janaina da Silva Ferreira, Robson Benedito Farias, Hans Michael Van Bellen, Suliani Rover.

Source: RACE: Revista de Administração, Contabilidade e Economia, v. 18, n. 2, p. 259-280, May-August, 2019. 22 page(s).

Keyword: Assurance , Socioenvironmental Disclosure , Sustainability Report

Document type: Article (Portuguese) Show Abstract

This research had as objective to verify the factors associated with the voluntary assurance on Sustainability Reports (SR). The sample of this study comprises the companies listed in the IBrX-100 index of B3 and the period from 2011 to 2015. Through the technique of Correspondence Analysis (Anacor), the Chi-square Test was performed between the variables: Impact, Asset, Net Revenue, ROA, ROE, Indebtedness, ADR, Regulated Sector, ISE, Corporate Governance, Audit and GRI and assurance of RS in each year. In order to visualize the associations, by means of perceptual maps, the Homogeneity Analysis (HOMALS) was used. According to the results, four variables were more associated with the assurance of SR in all years, being: Regulated Sector, ISE, GRI and Audit. These findings suggest that companies operating in regulated sectors and with greater sustainability practices are more associated with SR assurance. In addition, assurance is performed mostly by audit firms, and the GRI is the most used reporting standard.

Life Ideology and Entrepreneural Motivation

ID: 54538

Authors: Andrea Luísa Bozzo, Henrique Mello Freitas, Cristina Dai Prá Martens, Alex De Souza Santana.

Source: RACE: Revista de Administração, Contabilidade e Economia, v. 18, n. 2, p. 281-298, May-August, 2019. 18 page(s).

Keyword: Entrepreneurship , Life Ideology , Motivation

Document type: Article (Portuguese) Show Abstract

Lifestyle entrepreneurship has been recognized as one of the drivers for the emergence of new businesses. Most of the research on this topic focuses on the aspects resulting from entrepreneurial behavior by lifestyle, however, there was a gap to be explored with regard to the identification of the factors that motivate the behavior. Such a study opportunity instigated the following research question: What are the motivational values of entrepreneurs by lifestyle? Therefore, the present article uses concepts originated in the area of Psychology, specifically the hierarchical model of intrinsic and extrinsic motivation as a way to provide grounding for research on individual motivators. Thus, it has been identified that lifestyle entrepreneurs are driven by intrinsic motivation (since the activity itself provides a perceived reward), that is, they are stimulated by the aspects of satisfaction and pleasure in favor of an improvement in their quality of life. The qualitative study is based on face-to-face interviews, which were carried out with three entrepreneurs, counting with the help of a semistructured script. The data resulting from the interviews were submitted to content analysis. This study contributes managerially to the revelation that entrepreneurship by lifestyle offers opportunities for engagement with consumers who share common values.

Competence Mapping and Development: A Case Study with Administrative Positions at UFSC's Departmente of Culture and Events

ID: 54539

Authors: Mônica Scóz Mendes, Gabriela Mattei de Souza, Kelly Cristina Benetti Tonani Tosta, Marcos Baptista Lopez Dalmau.

Source: RACE: Revista de Administração, Contabilidade e Economia, v. 18, n. 2, p. 299-320, May-August, 2019. 22 page(s).

Keyword: Competence development , Competence management , Competence mapping , Competences

Document type: Article (Portuguese) Show Abstract

The model of competence management aims to strengthen administration and develop its human resources. In this article, it was verified if the trainings offered by UFSC relate to the competences required to the positions occupied by Administrator, Manager Assistant and Manager Auxiliary, all located within UFSC´s Department of Culture and Events. The necessary competences were mapped to each position, as well as those required to the performed activities, mapping the gap between them and then, relating this gap to the trainings offered by the University. This present study has applied nature, with qualitative and descriptive approach, and is classified as a case study. To data collect, bibliographic research was used, as well as interviews and documental research. In the end, the relationship between offered trainings and the required competences to each position was evidenced and the competences that still need trainings were identified and inventoried.

Perception of the Organizational Mission Accomplishment and Individual Performance in a Brazilian Public Company

ID: 54540

Authors: Uerlei Valdomiro Araujo, Roquemar de Lima Baldam, Thalmo de Paiva Coelho Junior, Lourenço Costa.

Source: RACE: Revista de Administração, Contabilidade e Economia, v. 18, n. 2, p. 321-344, May-August, 2019. 24 page(s).

Keyword: Human resource management , Organizational mission accomplishment , Performance management

Document type: Article (Portuguese) Show Abstract

This article addresses the individual performance and the perception of the accomplishment of the organizational mission by the workers of a Brazilian state-owned company. It is a descriptive-exploratory study with the application of a survey using the Likert Scale to measure the degree of agreement with the proposed statements. Based on a study already conducted in 2017 with the United States federal public agencies by Lim, Wang, and Lee, this article proposes clarification on the impact of people management practices such as recruitment and selection, training, evaluation and reward, in the perception of the accomplishment of the organizational mission by the Brazilian public workers and what the reflexes in the individual performance. This study has positive implications for public managers in Brazil, because it has a singular look at the characteristics of the Brazilian public service, focusing on the strategic management of human resources and performance management. For the analysis of the data collected, we used a quantitative method of multiple linear regression, documentary research, direct observation and a literature review on the proposed theme.

Integrated Reporting and Financial Performance of Listed Companies on B3

ID: 54541

Authors: Helenice Souza Gonçalves, Luiz Carlos Marques dos Anjos, Maurício Assuero de Lima Freitas.

Source: RACE: Revista de Administração, Contabilidade e Economia, v. 18, n. 2, p. 345-362, May-August, 2019. 18 page(s).

Keyword: Corporate Social Responsibility , Financial performance , Integrated Reporting

Document type: Article (Portuguese) Show Abstract

The Integrated Report proposes to create value for all its stakeholders, organized in six capitals: financial, manufactured, natural, intellectual, human, social and relationship. This research analyzed whether the companies listed in Brazilian Stock Exchange (B3), belonging to the sectors of industrial goods, basic materials, non-cyclic consumption and public utility, have their financial performance influenced by the publication of the Integrated Report. Through the Panel Data analysis, with estimation of the Fixed Effects and Random Effects it was found that there is no influence of the CSR on the financial performance in the companies that publish the document under study, this result was verified both in the joint analysis of the companies, and in the analysis by sector.

Performance Evaluations in Brazilian Accounting Education: A Comparative Analysis between IES in Front of the CFC Sufficiency Exam

ID: 54542

Authors: Ronan Reis Marçal, Vinícius da Silva Matos, Thauan Felipe Medeiros de Carvalho, Márcia da Silva Carvalho.

Source: RACE: Revista de Administração, Contabilidade e Economia, v. 18, n. 2, p. 363-384, May-August, 2019. 22 page(s).

Keyword: Accounting education , Examination of Sufficiency , Higher education , IES

Document type: Article (Portuguese) Show Abstract

The CFC Examination of Sufficiency is mentioned by several authors as a tool for evaluating students’ performance in Accounting. Since 2011, the exam was leveraged as a necessary condition to obtain professional accounting registration through Law 12.249 (2010). Although the examination has been applied continuously since the referred Law, its results had not been disclosed, until then, separately by each University. However, in 2017, CFC released the results of the exam applied in the first semester analytically, considering the results obtained by each University. Due to the relevance of the exam and the informational novelty, this study sought to verify if there is a difference in the level of performance obtained by the Accounting students of Brazilian Universities in the CFC Examination of Sufficiency, considering the different characteristics of these Universities as possible determinants of performance. Quantitative methods were used to verify the hypotheses formulated considering a 95% confidence level all the time. The results suggest statistically significant differences of the means of approval in the Examination of Sufficiency for all the observed conditions. The findings of this study contribute to the sphere of research on accounting education in Brazil allowing sectoral analyzes in this area.