Editorial V. 10, N. 3, 2020

ID: 60209

Authors: José Ribamar Marques de Carvalho, Éneas Dantas da Silva Neto, Fabiano Ferreira Batista.

Source: Reunir: Revista de Administração, Contabilidade e Sustentabilidade, v. 10, n. 3, p. 0-0, September-December, 2020. 1 page(s).

Document type: Editorial (Portuguese)

Corporate Accounting Disclosure from the Perspective of Theory of Communicative Action

ID: 60210

Authors: Luciana Holtz, Odilanei Morais dos Santos, Pierre Ohayon.

Source: Reunir: Revista de Administração, Contabilidade e Sustentabilidade, v. 10, n. 3, p. 1-13, September-December, 2020. 13 page(s).

Keyword: corporate communication , disclosure of accounting information , Theory of communicative action

Document type: Article (Portuguese) Show Abstract

The present essay exhibit a clipping from Jürgen Habermas' Theory of Communicative Action, in which the author develops his Theory of Communicative Action (TCA). The objective of the essay is to discuss accounting disclosure, perceived as the corporate communication process, from the perspective of Habermas' four types of actions. After presenting the main concepts of TAC and the definition of corporate communication, is carried the analysis of the applicability of Habermas' concepts in the context of corporate communication. It is identified that the concepts of teleological action (strategic model) can be associated with disclosure for internal users, and dramaturgical action for external users. If disclosure is mandatory, can be concentrate on the act regulated by norms, while the non-obligatory can be take the perspective of teleological action (strategic model) or dramaturgic, depending from the origin of the information. However, in order for a communicative action to occur effectively in the process of corporate communication, it is necessary for institutions to evolve in interaction relations so that there is an effective and efficient dialogue, based on the validity pretensions of the discourse, namely: truth, correction and sincerity in search for an understanding from a conscious act.

Reflections on Sustainable Development and Sustainability: Polysemic Categories

ID: 60211

Authors: Diego de Queiroz Machado, Fátima Regina Ney Matos.

Source: Reunir: Revista de Administração, Contabilidade e Sustentabilidade, v. 10, n. 3, p. 14-26, September-December, 2020. 13 page(s).

Keyword: Sustainability , Sustainable development , Theoretical essay

Document type: Article (Portuguese) Show Abstract

The recent popularization of the term sustainable development eventually lead fads in use, diluting the scientific rigor in their approach and valuing common sense elements in a definition of the universe. Similarly, this diffusion was also given to the term sustainability, commonly associated with the expression of sustainable development phenomenon that sometimes appears as its synonym. In this context, this paper aims to discuss some of the key concepts of sustainable development and sustainability, with a view to characterizing both phenomena of broader concepts and definitions (macro country) to less comprehensive (micro organizations). It is considered the end that, far from being a negative, this ambiguity and multiplicity of visions come to attest dynamic characteristics, heterogeneity and contingentiality for sustainable development phenomenon. Similarly, the sustainability phenomenon also reflects its own multidimensionality, being considered now attribute required by the standards of sustainable development, sometimes a feature of its processes and practices, or even a property of ecosystems and human societies developed within the context of organizations.

Economic Regulation and Investment Decision: Evidence in Brazil

ID: 60212

Authors: Allan Pinheiro Holanda, Antonio Carlos Dias Coelho.

Source: Reunir: Revista de Administração, Contabilidade e Sustentabilidade, v. 10, n. 3, p. 27-36, September-December, 2020. 10 page(s).

Keyword: Economic Regulation , Investment , Regulatory Agencies

Document type: Article (Portuguese) Show Abstract

The research sought to analyze differences in investment level facing firms economically regulated by regulatory bodies with not at all regulated firms. Public companies listed on B3 constituted the population object of the research, appreciating events pertinent to the period 2011 to 2015. We handled multiple linear regression, with GMM-SYS estimation in conjunction with descriptive statistics. Although the findings indicated heterogeneity in firms’ behavior according the firm come across the group of regulated or unregulated companies, these outcomes do not match with the research arguments of superior level of investment in regulated firms, conducting to reject the proposed hypothesis.

Tax Aggressiveness and Big4 Audit Firms

ID: 60213

Authors: Carla Furtado Hartmann, Antonio Lopo Martinez.

Source: Reunir: Revista de Administração, Contabilidade e Sustentabilidade, v. 10, n. 3, p. 37-46, September-December, 2020. 10 page(s).

Keyword: Bi4 , Independent audit , Tax Aggressiveness

Document type: Article (English) Show Abstract

This study examines the influence of external audits by Big4 or non-Big4 firms on the tax aggressiveness of listed Brazilian companies. Also, the research analyzes the impact on tax aggressiveness in the case of audit firm rotation, particularly when a company moves from Big4 to non-Big4 audit firms and vice versa. The sample was composed of 340 nonfinancial Brazilian companies, with shares traded in the Brazilian stock exchange B3, in the period between 2010 and 2016, and using two metrics to assess tax aggressiveness. The first is the book-tax difference (BTD) that reflects the difference between book income and taxable income. The second metric is the effective tax rate (ETR), which is calculated by dividing the total tax expenses by the earnings before taxes (EBT). The findings show that companies audited by non-Big4 firms are more aggressive than those audited by Big4 firms. As for moving from Big4 to non-Big4 firms, the results are not sufficiently clear to state whether companies become more or less tax aggressive.

Characteristics of Different Accounting Business Models in Relation to Accounting Areas

ID: 60214

Authors: Giovana Sordi Schiavi, Ariel Behr.

Source: Reunir: Revista de Administração, Contabilidade e Sustentabilidade, v. 10, n. 3, p. 47-59, September-December, 2020. 13 page(s).

Keyword: Accounting Areas , Accounting Business , Business models , Canvas

Document type: Article (Portuguese) Show Abstract

Business models are important strategic tools for articulating and analysis of different organizational components, aiming at creating value to the customers. This article proposes to identify the value delivered to the accounting services customer, through the structural organization and characteristics of the traditional business models, in relation to their respective areas of activity in Accounting. Interviews were carried out with academic and market professionals to describe information about the current accounting business models on the market, based on the analysis of categories derived from the Canvas literature. It is observed that the business models of accounting areas deliver proposals of different values to their customers. Tax Accounting and the Forensic Accounting deliver value that reflects on financial aspects, either by reducing losses or increased earnings. While the Management Accounting, Accounting Information Systems, and Audit have their deliveries focused on managerial aspects, contributing to the decision-making process, organization and analysis of the information, and largest organization of internal controls and corporate governance, respectively. On the other hand, the activities that meet the legal obligations, in Financial Accounting, does not deliver value so impactful to the client. Those results contribute to the field showing the organization form and value creation of different accounting business models, bringing action possibilities for managers. This is because, faced with a scenario of changes in the accounting area, attention is required in relation to the structuring of accounting businesses.

Value Relevance of Shares Repurchase for the Brazilian Capital Market

ID: 60215

Authors: Marília Paranaíba Ferreira, Rafael Manoel de Oliveira, Ilirio José Rech, Ercílio Zanolla.

Source: Reunir: Revista de Administração, Contabilidade e Sustentabilidade, v. 10, n. 3, p. 60-70, September-December, 2020. 11 page(s).

Keyword: Capital Market , Shares Repurchase , Value Relevance

Document type: Article (Portuguese) Show Abstract

The present study aimed to verify the relevance of the share repurchase value for the formation of the share price of Brazilian publicly traded companies. The data were collected on the basis of ECONOMATICA® and on the B³ website and, in total, 40 companies repurchased their shares in the period between 2011 and 2015. The analysis was made using multiple linear regressions with panel data. Two econometric models, based on the Collins, Maydew and Weiss (1997) model, developed from Ohlson (1995), were estimated. The first model tests Hypothesis (1) that net earnings per share and shareholders' equity per share are relevant information for the Brazilian capital market, and the second model tests Hypothesis (2) that the value of share repurchases is relevant to the Brazilian capital market. The results showed that the value of the share repurchase is relevant to the formation of the share price of Brazilian publicly traded companies, because when comparing the determination coefficients of the two models, it was found that the addition of the variable value of share repurchase results in a gain in information content for investors. As a contribution, the importance of companies to present good results in profit and equity and to repurchase their shares is emphasized, since these variables have a significant and positive relationship with the share price, and the fact that the research confirms the relevance of the information contained in the financial statements for investors is highlighted.

Managers, their Ways of Leading and the Impact on the Commitment of their Subordinates

ID: 60216

Authors: Arthur William Pereira da Silva, César Ricardo Maia de Vasconcelos, Ahiram Brunni Cartaxo de Castro, Juliana Carvalho de Sousa, Pablo Marlon Medeiros da Silva.

Source: Reunir: Revista de Administração, Contabilidade e Sustentabilidade, v. 10, n. 3, p. 71-85, September-December, 2020. 15 page(s).

Keyword: Affective organizational commitment , Power , Power bases

Document type: Article (Portuguese) Show Abstract

The main objective of this research was to investigate the existence and nature of a possible influence of the construct "bases of power" and its dimensions, on the "affective organizational commitment" of employees of a Brazilian telemarketing company. As for the methodology, a quantitative treatment was chosen, having been developed using the statistical software SPSS® (Statistical Package for Social Scienses), Version 25 for Windows®. The study sample consisted of 151 employees. Data collection took place through a questionnaire and analysis through analysis of arithmetic means, for specific objectives, and linear regression analysis, to achieve the main objective. The results pointed to a fragile affective commitment of the telemarketing attendants towards the researched company. As for the power bases, it was identified as being the most used by managers: those of legitimate power and expertise. The least used by managers are those of coercive and reward power. Finally, with regard to the existence and nature of a causal relationship between the “power base” constructs and their dimensions and the “affective organizational commitment” in the studied company, it was identified that the only power base capable of influencing this behavior is the basis of legitimate power, albeit to a limited extent, as it has an intensity in the dividing range between low and moderate levels, so that its use is recommended as a possible measure to increase the affective organizational commitment of company employees similar.

Analysis of the Employee’s Perception of Socio-Environmental Practices in a Pet Food Industry

ID: 60217

Authors: Margane da Silva, Vanessa Theis, Dusan Schreiber, Paola Schmitt Figueiró.

Source: Reunir: Revista de Administração, Contabilidade e Sustentabilidade, v. 10, n. 3, p. 86-95, September-December, 2020. 10 page(s).

Keyword: Environmental management , Pet Food Industry , Socio-environmental practices

Document type: Article (Portuguese) Show Abstract

Productive processes, while providing products, services and jobs, generate socioenvironmental impacts by consuming natural resources and generating pollution. In this context, the pet sector, which in Brazil is the 4th largest in the world, deserves attention. In order to contribute to the reflection about this theme, the general objective of this research was to analyze the perception of the employees of a pet food industry regarding social and environmental practices. Methodologically, the study had a quantitative approach, and the data were collected through a questionnaire, which was answered by 174 employees from the BETA industry, located in the Vale dos Rios dos Sinos region, in the state of Rio Grande do Sul. The results demonstrate that the perception and recognition of socio-environmental practices carried out by the company, as well as the indicators it controls, are influenced by the school's training and by the employee's company time. The higher the school education and the company time, the greater the recognition of social and environmental practices and indicators. In addition, the variables linked to the school formation, the process in which it operates and the employee's time in the company also influence the media used, so the company must use different means of communication to reach all audiences.

Determining Elements of Knowledge Management in Accounting Offices

ID: 60218

Authors: Luiz Antônio Félix Júnior, César Ricardo Maia de Vasconcelos.

Source: Reunir: Revista de Administração, Contabilidade e Sustentabilidade, v. 10, n. 3, p. 96-106, September-December, 2020. 11 page(s).

Keyword: Accounting professionals , Knowledge management , Organizational learning

Document type: Article (Portuguese) Show Abstract

The study aims to identify the determining elements of knowledge management between professionals in training and professionals in full exercise of accounting activities. This is a descriptive and quantitative study. The Knowledge Management Scale proposed by Parents (2014) was used as a data collection instrument, aided by an online questionnaire to access the most distant respondents, and as a technique for data analysis intrablock confirmatory factor analysis. The results indicated that the factors Cultural Orientation for Knowledge, Competitive Orientation, Formal Practices of Knowledge Management, Informal Practices of Knowledge Management, recommended by Parents (2014), contribute to the knowledge management among the researched group, being represented by 20 statistically significant variables. The managerial contribution of this study lies in the possibility of knowing elements capable of encouraging the development and management of knowledge among accounting professionals who work as accounting offices. Regarding the academic contribution and science, the study sought to validate a knowledge management scale with professionals working in accounting offices.

Competitiveness of Cooperative Family Producers and Beneficiaries of the PNAE in Comparison with Those who Are Not: An Analysis for Ceará

ID: 60219

Authors: Eliane Pinheiro de Sousa, Renata Benício de Oliveira, Francisco Diego Guedes Ferreira.

Source: Reunir: Revista de Administração, Contabilidade e Sustentabilidade, v. 10, n. 3, p. 107-118, September-December, 2020. 12 page(s).

Keyword: Competitiveness , Cooperative , National , School Meals Program

Document type: Article (Portuguese) Show Abstract

This work seeks to identify the competitiveness factors of family producers who are beneficiaries of the National School Meals Program (PNAE) and who are members of cooperatives, and of those who do not trade their produce with the PNAE, taking in consideration 2018 data from Ceará; to measure a competitiveness index for these cooperative family producers who take part in PNAE and for those who do not; and to verify if there are competitive differences among the groups of family producers analyzed. In order to meet the proposed goals, factor analysis through principal components was used together with Student’s t-test for paired samples. The results indicated that the three main competitiveness factors are productive and educational; technical knowledge and cooperative; and funding. Out of the 72 family producers interviewed, none has registered a high level of competitiveness. It can also be verified that PNAE’s cooperative family producers and beneficiaries are more competitive than the others.

Diagnosis of Individual Competencies in the Public Sector: The Case of the Personnel Administration Coordination of the UFJF

ID: 60220

Authors: Jander Angelo Diogo Ferreira, Odemir Vieira Baeta.

Source: Reunir: Revista de Administração, Contabilidade e Sustentabilidade, v. 10, n. 3, p. 119-137, September-December, 2020. 19 page(s).

Keyword: Competencies diagnosis , Management by competencies , Public administration

Document type: Article (Portuguese) Show Abstract

The objective of this article is to identify and describe the individual competencies for the activities developed by the Assistants in Administration in the Personnel Administration Coordination of the Federal University of Juiz de Fora. The research is characterized how a case study, with a qualitative approach, descriptive classification and applied nature. In the data collection, documentary research, non-participant observation, evocation of words with nineteen participants and semi-structured interviews with others seventeen were used. For examining the information collected, the content analysis technique was used. In this way, it was possible to risea and present ten competencies, liable which can be observed and evaluated at work. It is concluded that these competencies serve the purposes of the sector, making it possible to establish the desired profile and a parameter for the institution's personnel development policy.

Performance Evaluation in Interorganizational Relations: A Literature Review

ID: 60221

Authors: Eduardo Tramontin Castanha, Sandra Rolim Ensslin, Valdirene Gasparetto.

Source: Reunir: Revista de Administração, Contabilidade e Sustentabilidade, v. 10, n. 3, p. 138-153, September-December, 2020. 16 page(s).

Keyword: Avaliação de desempenho , ProKnow-C , Relações interorganizacionais

Document type: Article (Portuguese) Show Abstract

This study aimed to know and examine the characteristics of scientific research that address a fragment of the literature regarding the theme Performance Evaluation in Interorganizational Relations. It has a qualitative approach, and for the generation of knowledge on the subject, it made use of the constructive intervention instrument ProKnow-C, recognized and used by the scientific community for the selection and critical analysis of the bibliographic portfolio. 45 articles related to the theme were identified, involving 108 authors, of which 11 developed more than one study. The countries that most published on the subject were the United States and the United Kingdom, where the largest research networks are established. Considering the life cycle of the performance evaluation system, no study carried out feedback. Of the 45 articles that make up the portfolio, it was found that nine studies addressed the trust established in interorganizational relationships. When analyzing the studies that addressed trust, it was found that two analyzed mutual trust from an interorganizational and interpersonal perspective. As for the analysis of performance measures in studies that addressed trust, the use of measures in conjunction with the objective of analyzing items about trust and its impact on the types of performance of relationships between organizations predominated. It is concluded that the researched theme is characterized as emerging and in a consolidation phase.