Editorial

ID: 33389

Authors: Sergio Faraco.

Source: Revista Catarinense da Ciência Contábil, v. 9, n. 25, p. 0-0, December-March, 2010. 1 page(s).

Document type: Editorial (Portuguese)

The third sector and immunity

ID: 33390

Authors: Tiago Cardoso.

Source: Revista Catarinense da Ciência Contábil, v. 9, n. 25, p. 9-18, December-March, 2010. 10 page(s).

Keyword: Immunity , Non-operating revenue , Third sector

Document type: Article (Portuguese) Show Abstract

The Third Sector aims at providing public services, whenever the State is ineffective. Therefore, these entities are partners of the government and are very valuable for the ones who depend on these services. They are tax-immune institutions, that is, they are not allowed to charge any taxes once they do not have tax-paying capacity. Many of these entities create revenues which are not related to the target activity in order to support their main business, which are the operating revenues. However, such non-operating incomes are not taxed and are usually accounted for operating incomes. Because of this, there may be unfair competition and misleading information in the financial statements. During implementation, more detailed studies were made about this issue and the theoretical basis was carried out considering several authors.

Interaction between accounting and law: searching an accounting regulation theory

ID: 33391

Authors: Fernando Dal-Ri Murcia.

Source: Revista Catarinense da Ciência Contábil, v. 9, n. 25, p. 19-32, December-March, 2010. 14 page(s).

Keyword: Accounting, Law , International Accounting Convergence , Regulation

Document type: Article (Portuguese) Show Abstract

There seems to be a consensus among the accounting community that high quality accounting standards improve the level of confidence of financial statements users, which is essential for financial markets’ development, and consequently, for resources’ distribution economy. However, to what extend should regulators require the users to provide information disclosure? Which criteria should be taken into consideration by the regulating institutions? The answer to these questions relies mainly on the understanding of the relation between accounting and law. That occurs because accounting is also regulated by laws. On the other hand, differently from what happens in economy, regulation has not been much studied in accounting. Within this context, this work wishes to discuss issues related to accounting regulation and it is organized in three sections: (i) first, the choices that are inherent in the accounting practice will be posed, which lead to “earning or profit management”, (ii) second, answers will be searched in the existing literature regarding the main objectives of accounting regulation, and (iii) finally, some opinions about the convergence of Brazilian accounting standards into international financial standards and its impacts will be discussed.

Socially responsible investments (SRI): a comparative analysis on portfolio diversification

ID: 33392

Authors: Fabricia Silva da Rosa, Sandra Rolim Ensslin, Leonardo Ensslin, Emílio Menezes.

Source: Revista Catarinense da Ciência Contábil, v. 9, n. 25, p. 33-45, December-March, 2010. 13 page(s).

Keyword: Índice de Sustentabilidade Empresarial , Investimento Socialmente Responsáveis , Retorno de Ativos

Document type: Article (Portuguese) Show Abstract

The negative environmental impacts lead the society to press the enterprises to change the way of producing and serving. On the other hand, financial incentives can be made to those enterprises that are worried about the global ecosystem balance. The financial incentive can be made in several ways, one of them is the investor’s interests in enterprises that are considered socially responsible. In this sense, Socially Responsible Investments are the ones which aim at achieving the balance among economical, environmental, and social aspects. Thus, this paper aims at verifying whether the investment portfolio diversification, which are considered socially responsible, maximize the profit to the shareholder. The research is applied in 15 enterprises that integrate the Entrepreneurial Sustainability Index (ESI) and it is considered as descriptive due to its objectives, survey for its data collection, quantitative for its data treatment and analyses - Markowitz technique (1952) was applied. The results suggest that the selected investments to arrange the socially responsible investment portfolios provided higher feedback to the shareholders in 2008, but this positive result is inverted during the worldwide financial crisis at the beginning of 2009 what suggests that there is not direct relationship between risk and profit of socially responsible enterprise portfolios. However, it is believed that these enterprises’ market acknowledgment may widen the social-environmental support to enterprises that consider or embody (prioritize) environmental aspects in their management.

The performance of incoming and graduating students attending Accounting in Santa Catarina universities in cost Accounting at Enade 2006 test

ID: 33393

Authors: Andréia Cittadin, Cleyton de Oliveira Ritta.

Source: Revista Catarinense da Ciência Contábil, v. 9, n. 25, p. 47-64, December-March, 2010. 18 page(s).

Keyword: Assessment of university education , Costing accounting , ENADE

Document type: Article (Portuguese) Show Abstract

The objective of this paper is to verify the performance of incoming and graduating students attending Accounting in Santa Catarina Universities at ENADE 2006 questions related to the cost accounting subject. In this sense, an exploratory-descriptive research was made, with qualitative and quantitative approaches, through a study of reports elaborated by the National Institute of Educational Studies and Research - INEP. The results showed that: (i) there was a concentration of the variable cost method subject at ENADE test questions; (ii) the average variation in percentage points between the performance of the incoming and graduating students in the specific questions about cost accounting was 13.01%, 8.22%, 3.06% and 3.64% in questions 16, 30, 33 and 34 respectively; (iii) the average variation in percentage points between the performance in general of the incoming and graduating students in the question related to cost accounting was 6.98%. As a result, it was verified that the average performance of the students is weak, considering the relevance of cost accounting in organizations’ management. It is concluded that the Accounting Science courses in Santa Catarina Universities must be attentive and implement improvements in the teaching and learning process of this subject, once the results found were not satisfactory.

The professionals’ profile in charge of the accounting sector in accounting offices from Chapecó/SC and the canonical regressions and correlations among the office tasks

ID: 33394

Authors: Juliana Eliza Benetti, Nelson Hein.

Source: Revista Catarinense da Ciência Contábil, v. 9, n. 25, p. 65-81, December-March, 2010. 17 page(s).

Keyword: Accounting Services Companies , Regression and Canonical Correlation , Responsible Professional Profile

Document type: Article (Portuguese) Show Abstract

The professionals who work in the Accounting area, in order to keep up with the constant changes in municipal, state and federal laws, must often seek for improvement to apply the necessary changes in the office tasks, thus meeting the needs of its customers. The objective of this study is to identify the profile of the individuals who are in charge of the tasks and the canonical regressions and correlations among the typical tasks in accounting service companies located in Chapecó/SC. The methodology applied in this research was exploratory; it was considered a survey because of the procedures; and it was quantitative in terms of approach. For data collection, a questionnaire was used. A feedback was taken from 74 questionnaire respondents. It was concluded that the accounting companies’ owners are mainly people aged over 40, have experience as business owners of accounting services for more than 15 years, are graduated in Accounting, and several are post-graduated and started the company with partners. It was noted in the research findings that there is a correlation among the tasks within the different sectors in accounting offices, and the greatest canonical correlation has lied between Accounting and Fiscal sectors. On the other hand, the lower canonical correlation is between the Managerial and the Fiscal sectors.