Editorial

ID: 6458

Authors: Roberto Coda.

Source: Revista Brasileira de Gestão de Negócios, v. 7, n. 18, p. 1-1, May-August, 2005. 1 page(s).

Document type: Editorial (Portuguese)

Knowledge and skills to act in the international business environment: the relevance of the education in international accounting in the perception of students in the Course of Science Degree in Accounting

ID: 6459

Authors: Elionor Farah Jreige Weffort, Geni Francisca dos Santos Vanzo, Antonio Benedito Silva Oliveira.

Source: Revista Brasileira de Gestão de Negócios, v. 7, n. 18, p. 7-20, May-August, 2005. 14 page(s).

Keyword: International accounting , Knowledge and abilities , Professional education

Document type: Article (Portuguese) Show Abstract

The main core of the accounting graduate courses disciplines – including international accounting – is to promote the development of knowledge and abilities that prepare the future accountant to fulfill the needs of the multiple users of accounting information in an international context.  This paper analyzes the perceived impact of the discipline international accounting on the students’ formation. A survey conducted with students of two universities – one that offer international accounting and other that doesn’t – permit to test the proposed hypothesis: there’s a significant difference in the students’ engaged in the international accounting discipline and the others about the perceived knowledge and abilities to deal The main core of the accounting graduate courses disciplines – including international accounting – is to promote the development of knowledge and abilities that prepare the future accountant to fulfill the needs of the multiple users of accounting information in an international context.  This paper analyzes the perceived impact of the discipline international accounting on the students’ formation. A survey conducted with students of two universities – one that offer international accounting and other that doesn’t – permit to test the proposed hypothesis: there’s a significant difference in the students’ engaged in the international accounting discipline and the others about the perceived knowledge and abilities to deal with international issues. Considering the lack of local studies and the emerging theme, this paper, although exploratory, could be useful to stimulate future research and to design and review accounting graduate courses, motivating governmental organisms,  universities and professional bodies to discuss the accountant’s professional formation in Brazil.

Evolutions of the economical sectors in Brazil in the years of 1992,1995,1999 and 2000: an input-output analysis

ID: 6460

Authors: Fábio Lopes Vieira, Pery Francisco Assis Shikida.

Source: Revista Brasileira de Gestão de Negócios, v. 7, n. 18, p. 21-33, May-August, 2005. 13 page(s).

Keyword: Brazil , Economics sections , Input-output

Document type: Article (Portuguese) Show Abstract

Using input-output analysis this paper presents for 1992, 1995, 1999 and 2000 a comparative analysis of the Brazilian economics sections in the period. As result, it was verified that the domain of the inter-sector relationships in the Brazilian economy was of the sections Metallurgy of iron and steel and Chemistry, corroborated by the tradition of the influence field concept.

Relations with the Controllership and the management of economic- financial information in the new economy

ID: 6461

Authors: Luiz Leite de Menezes, Edson Luiz Riccio.

Source: Revista Brasileira de Gestão de Negócios, v. 7, n. 18, p. 34-50, May-August, 2005. 17 page(s).

Keyword: Controller , Controllership , Information management , Information technology

Document type: Article (Portuguese) Show Abstract

This paper analysis the relationships between the Control function and the management of the information used for financial control of the firm. The analysis were based in the fundamental concepts by which information is an instrument that supports management in the control and continuity of operations, and that managers are the main users of that information. In the process of evaluating a firm’s performance the Control function measures the contribution of each area and, as consequence, the manager associated with each one.  In this case, the company’s Controller assumes the role of information process manager. The methodology included a literature research in Management, Information Technology and Digital Economy, followed by a field research conducted by questionnaires and interviews with controllers and functional managers. Results showed the emergence of a new model in which the firm’s missions can be planned, measured and obtained in a collaborative way. This is achieved by an effective flow of information, based on intensive utilization of IT by the processes. Highly automated transaction processes and the power of internet change the manner of operating the firms. Professionals are faced with the new variables in the state-of-the-art of measurement models and information for decision making in regard to the future and risks to be taken by the firms.

Distributors segments of the division of surgical materials: an application of multivariate analysis

ID: 6462

Authors: Maria Aparecida Gouvêa, Juan Pablo França de La Plata.

Source: Revista Brasileira de Gestão de Negócios, v. 7, n. 18, p. 51-59, May-August, 2005. 9 page(s).

Keyword: Multivariate analysis , Segmentation , Surgical material

Document type: Article (Portuguese) Show Abstract

This study focused on the analysis of segments of distributors in the category of surgical products in Brazil that are served by a big company that operates in this sector of activity. The information about gross profit, gross sales, credit classification, regional area and region has been considered. The statistical techniques to the definition of segments and their profiles were cluster analysis and multiple correspondences. Models of Lambin (2000) and Czinkota et al. (2001) have been utilized as reference for the development of the segmentation of surgical material market. It was observed that it is possible classifying through cluster analysis the segments of distributors according to differentiated profiles of gross sales and gross profit. The multiple correspondence analyses provided a mapping that presented the association of ranges of gross sales and gross profit with Brazilian regions and with credit classifications which were defined through the historic evolution of the clients. The results of this study can be useful as a source of information to the identification of strategic actions regarding the discount politics of the prices of the products that are offered to the focused on market.

The value of the intangible in Institutions of Higher Education: a focus on human capital

ID: 6463

Authors: Simone Farias Moura, Fabiana Nogueira Holanda Ferreira, Jalva Lilia Rabelo de Sousa, Vera Maria Rodrigues Ponte.

Source: Revista Brasileira de Gestão de Negócios, v. 7, n. 18, p. 60-71, May-August, 2005. 12 page(s).

Keyword: Higher education institutions (HEI) , Human capital , Intellectual capital

Document type: Article (Portuguese) Show Abstract

Higher Education Institutions (HEI) are making an effort to maintain their position on the marketplace within today’s competitive environment. In this context, it is understood the necessity to attribute more value to teaching staff, through the use of relevant resources in intangibles assets. Therefore, it is natural that organizations shall begin to develop policies for Intellectual Capital management, what is to say of its Human Capital. Thus, it was decided to carry out this research with the purpose of surveying about Human Capital management in public and private HEI in Fortaleza. This research is qualitative, and is characterized as an exploratory description, beginning with a desk research study, followed by a survey research with interview and questionnaire applied. The results of this research, indicates that the considerations of majority of HEI managers about the importance to Human Capital and to the correct method to measure the return of investments on it. In despite of these facts, the actual policies adopted by HEI do not consider concrete actions to define the criteria that could enable the Human Capital management.