Editorial

ID: 33433

Authors: Sergio Faraco.

Source: Revista Catarinense da Ciência Contábil, v. 8, n. 23, p. 0-0, April-July, 2009. 1 page(s).

Document type: Editorial (Portuguese)

Unmeasured and the asset objective reality

ID: 33434

Authors: Antonio Lopes de Sá.

Source: Revista Catarinense da Ciência Contábil, v. 8, n. 23, p. 9-22, April-July, 2009. 14 page(s).

Keyword: Accounting Rules , Asset Potenciality , Incertain Value , Non-material Values , Unmeasured

Document type: Article (Portuguese) Show Abstract

The asset of the companies that can not be measured must be considered and evidenced in arational way so that it can be noticed in an objective reality. However, it is not what theinternational rules of Accountancy have been doing. According to the scientific view, the nonmaterialasset in general has a particular variation of value to wealth, motivated by defluentcauses of elements without corporeal translation. One relevant factor in the analisis of thisphenomenon is the functional potentiality of the unmeasured, no matter what kind they are.

Quality of the countable rendering of services under the optics of the customers

ID: 33435

Authors: Ricardo Moreira, Sabrina do Nascimento, Juliane Vieira de Souza, Loreci João Borges.

Source: Revista Catarinense da Ciência Contábil, v. 8, n. 23, p. 23-41, April-July, 2009. 19 page(s).

Keyword: Assessment , Customer Satisfaction , Quality of Accounting services of accounting Services

Document type: Article (Portuguese) Show Abstract

With the current competitiveness which organizations are exposed to, the major challenge forservice providers is to meet the needs and expectations of their customers. Thus, it is necessary to provide a quality service where the satisfaction of the contractor becomes the main objectiveof the organization. Therefore, this article aims at investigating the perception of micro andsmall enterprises of Florianópolis, on the quality of services provided by accountants.Thus, this descriptive study was carried out by a study of multiples, with a qualitative dataapproach. The source of data collection is a primary, with the application of a questionnairecontaining closed questions on the subject, applied in 100 (one hundred) companies based in thecity of Florianópolis, chosen because of their accessibility. The results are also divided into foursegments (branch of activity, number of employees, turnover and average monthly amount paidfor the provision of accounting services). Finally, it is concluded that the objectives outlined wereachieved, where it was found that despite the accounting offices were not fully satisfying theircustomers, it is clear the interest shown by the accountants to improve the quality of theirservices.

Auditors’ Report of the Companies Listed on Level 1 of Corporate Governance of BOVESPA: an analysis of reservations, emphases and the audit firms between the years 2004 and 2007

ID: 33436

Authors: Luiz Alberton, André Marquart.

Source: Revista Catarinense da Ciência Contábil, v. 8, n. 23, p. 43-55, April-July, 2009. 13 page(s).

Keyword: Audit Opinion , Companies Audit , Opinion without Reservations , Opinion with Reservations , Paragraph of Emphasis

Document type: Article (Portuguese) Show Abstract

Security in business depends on transparency in disclosing information. Thus, the audit emergesas an important tool to assure investors that the financial statements published by companieslisted on the Bolsa de Valores de Sao Paulo (BOVESPA) are reliable. The Bovespa created theirown level of Corporate Governance to segregate those companies that’s provide a greater volumeof information with higher quality. Therefore, the purpose of this article is to investigate thereservations and the emphases in the auditors’ reports of companies in the Level 1 of CorporateGovernance. It is a documentary research, supported by a literature search and with a quantitativeapproach. After reviewing a total of 160 auditors’ reports, were found with 1 with reservationsand 159 without, 35 paragraphs of opinion with emphasis, 54 audited by Deloitte, 47 byPricewaterhouseCoopers, 31 by KPMG, 14 by Ernst & Young, 7 by BDO Trevisan, 4 by Boucinhasand Fields and 3 by Thornton. We still found 46 different emphases in 35 reports reviewed, andin total, 22 caused by lack of provisioning, 13 per continuity, 7 per contingencies, 3 for adoptionof International Accounting Standards, 1 per understatement of the result and 1 for resubmissionof financial statements of previous years. It is then identified the importance of observing theauditors’ reports by investors when the formation of their portfolios of investments.

Law Number 11.638/2007: a study on the knowledge level of masters graduated by FURB – Fundação Universidade Regional de Blumenau

ID: 33437

Authors: Ari Söthe, Jacqueline Veneroso Alves da Cunha.

Source: Revista Catarinense da Ciência Contábil, v. 8, n. 23, p. 57-72, April-July, 2009. 16 page(s).

Keyword: Anonymous Societies , Corporate Law , Knowledge Level

Document type: Article (Portuguese) Show Abstract

The legislation alterations in corporate companies have directly affected the professionals’activities of Accountancy. The fast updating of the professional is seen by the users as afundamental element for his valorization, mainly when this professional has a solid academicformation or has strategic positions in the organization. This way, the present study has as itsobjective to evaluate the knowledge level of the masters graduated by FURB – FundaçãoUniversidade Regional de Blumenau, related to the 11.638/2007 law. In order to achieve thisobjective, a descriptive analysis of the law evolution in anonymous societies was carried outsince its first publishing by the law-decree number 2.637/1940 to its current version. After that,questionnaires were sent to 76 masters graduated in Accountancy by the Post-Graduation Programof FURB. This research is classified as a survey and its problem approach is quantitative. Theresults have shown a good level of knowledge of the respondents, considering the number ofalterations highlighted and the relatively short term between the date in which the new law waspublished and this research was conducted.

Public Digital Bookkeeping System – Sped: a study developed in the accountancy offices in Pzo/SC

ID: 33438

Authors: Marciane Maria Mahle, Alex Fabiano Bertollo Santana.

Source: Revista Catarinense da Ciência Contábil, v. 8, n. 23, p. 73-92, April-July, 2009. 20 page(s).

Keyword: Perception , Progressive Implantation , Pubic Digital Bookkeeping System

Document type: Article (Portuguese) Show Abstract

The reason of this article existence is to verify the level of perception to the implantation of thePublic Digital Bookkeeping System in the accountancy offices in Pzo/SC. Accountancy is goingthrough several changes and one of them is SPED; a program developed to make it become more efficient and controlled by the interested ones. The methodology used in this research isdescriptive applied with a quantitative approach. Among a group of 16 offices in Pzo, only 12had samples analyzed, registered at Association Commercial and City Hall and are workingwith it. The tool used to collect data was a structured questionnaire with open and closedquestions, which was done by the researchers in August 2009. The results show that the officesare small and with only a few clients using the system. The perception in relation to the programis also observed when accountants opinions are analyzed. To conclude, accountants are awareof the gradual implantation of SPED and are still looking for directions.