Editorial

ID: 35426

Authors: Sandra Rolim Ensslin.

Source: Revista Contemporânea de Contabilidade, v. 8, n. 16, p. 9-10, July-December, 2011. 2 page(s).

Document type: Editorial (Portuguese)

Standards of scientific communication in accounting: a comparative study between the revista contabilidade e finanças and the accounting review

ID: 35427

Authors: José Alves Dantas, César Augusto Tibúrcio Silva, Cláudio Moreira Santana, Eduardo Tadeu Vieira.

Source: Revista Contemporânea de Contabilidade, v. 8, n. 16, p. 11-36, July-December, 2011. 26 page(s).

Keyword: Bibliometrics , Journals , Scientific articles , Scientific communication

Document type: Article (Portuguese) Show Abstract

This study evaluates the standards of accounting scientifi c production in Brazil and in the United Sates, between 2001 and 2008, making use of two benchmarks, the Revista Contabilidade e Finanças (RCF) and The Accounting Review (TAR). The proposal is to confi rm the perception that accounting research in Brazil has evolved and reduced its lag in relationship to the standards of more advanced centers. The tests reveal that for the major part of the parameters analyzed the premises of the study were not confi rmed, that is that the characteristics of the scientifi c production of the RCF are equivalent to those of TAR or evolved significantly between 2001 and 2008, coming close to the production parameters of the American journal.

Accounting and its relevance in good corporate governance practices

ID: 35428

Authors: Flávia Verônica Silva Jacques, Kátia Arpino Rasia, Alexandre Costa Quintana, Cristiane Gularte Quintana.

Source: Revista Contemporânea de Contabilidade, v. 8, n. 16, p. 37-64, July-December, 2011. 28 page(s).

Keyword: Accounting , Capital markets , Corporate governance , Disclosure

Document type: Article (Portuguese) Show Abstract

The intention to constitute an enterprise under conditions of good Corporate Governance (CG) aims to increase the space companies in the market, sustaining competitive advantage and providing a transparent way, the diagnosis of the economic and nancial organization through reports accounting and management. The information generated in accounting can contribute to good GC practices. This paper aims to analyze the contribution of accounting for the correct disclosure of business information on good corporate governance practices through the analysis of management reports, companies of the BOVESPA, classi ed the Novo Mercado, and the Rules of listing on the Novo Mercado. We conclude that the information generated in the accounting are essential to meet various parts of the Listing Rules of the Novo Mercado, as well as serves as a basis for providing data to meet the practices of transparency, fairness, accountability and corporate responsibility.

The effects of disclosure of environmental impacts: a study of events in oil companies

ID: 35429

Authors: Kênia Genaro de Freitas Nogueira, Marcello Angotti.

Source: Revista Contemporânea de Contabilidade, v. 8, n. 16, p. 65-88, July-December, 2011. 24 page(s).

Keyword: Environmental accounting , Environmental impacts , Event study

Document type: Article (Portuguese) Show Abstract

The objective is to identify the action of capital markets, through the variation of stock returns, compared to the disclosure of oil spills caused by oil companies in the industry. The research was conducted from the event study methodology. The selected sample of events makes thirty four companies in the world oil industry, Petrobras, British Petroleum, Chevron and Shell, between 2000 and 2010. The results showed that the announcement of environmental accidents caused negative reactions in prices and stock returns. The analysis showed that environmental events have an impact on the value of companies, however was observed that information about an oil spill takes several days to be re ected in stock price price, disagreeing with points made elsewhere (TAKAMATSU; COLAUTO; LAMOUNIER, 2008; CAMARGOS; BARBOSA, 2003), which indicated that the market reacts quickly to the events of an accounting nature.

Intangible assets and corporate governance in the brazilian stock market

ID: 35430

Authors: Julio Henrique Machado, Rubens Famá.

Source: Revista Contemporânea de Contabilidade, v. 8, n. 16, p. 89-110, July-December, 2011. 22 page(s).

Document type: Article (Portuguese)

Perceptions of students and teachers about supervised stage in accounting course at UNEMAT- campus of Tangará da Serra campus

ID: 35431

Authors: Franciene Souza Raia, Laércio Juarez Melz.

Source: Revista Contemporânea de Contabilidade, v. 8, n. 16, p. 111-136, July-December, 2011. 26 page(s).

Keyword: Accountant’s profile , Accounting , Curriculum guidelines , Higher education

Document type: Article (Portuguese) Show Abstract

The research goal was to analyze students and professors perception about Supervised Stage in Accounting Course at UNEMAT – Tangará da Serra’s campus. It was applied a survey. For professors was given censitary treatment. For students, sample was 64 registred in 2011/1, that desenvolved Stage in 2010/2. Results pointed that second Stage presents higher diffi culty level. It was concluded that Supervised Stage would be more effective if it could be executed inside a accounting offi ce or companies. The major diffi culty pointed by students was get out of classes to get orientation, suggesting that orientation should be inside class schedule. It is suggested that Supervised Stage in this course must be revised as to its workload, contents organization and execution methods actualization.

Accounting professional profile: a comparative study between the demands of the labor market and knowledge offered by institutions of higher education in Curitiba

ID: 35432

Authors: Daniel Ferreira dos Santos, Fernanda de Souza Sobral, Michael Dias Correa, Tatiane Antonovz, Ronaldo Ferreira dos Santos.

Source: Revista Contemporânea de Contabilidade, v. 8, n. 16, p. 137-152, July-December, 2011. 16 page(s).

Keyword: Institutions of higher education , Professional accounting , Professional pro le

Document type: Article (Portuguese) Show Abstract

The overall objective of the study is to verify that the academic background in Accounting offered by Higher Education Institutions (HEI) is consistent with the needs of the job market in accounting. It is a descriptive study, data were collected in job advertisements for professionals in the accounting area, and in the course curricula of Accounting HEIs in Curitiba. It was observed that a majority of seats are designed to help professional level, most jobs require experience, knowledge related to accounting and corporate and tax law are the most required for help and leadership levels, while for level of management were the most demanded in the knowledge administration, economics and nance. It was also found that HEIs are aligning their curricular so as to offer the best placement in the labor market to their students

Accountability practices: an analysis of the disclosure index in the most populous cities of Santa Catarina

ID: 35433

Authors: Lucas Peter Keunecke, João Teles, Leonardo Flach.

Source: Revista Contemporânea de Contabilidade, v. 8, n. 16, p. 153-174, July-December, 2011. 22 page(s).

Keyword: Accountability , Accountability index , Practices

Document type: Article (Portuguese) Show Abstract

The Complementary Law 131 of 2009 assured to the Brazilian citizen the access to the public accounts on the internet, strengthening the construction of accountability practices. Given this context, this research aimed to analyze the transparency level of the electronic sites from the fi ve most populous cities of Santa Catarina, and identify if these municipalities are following the obligations of the Law 131. We elucidated in this study which aspects were followed and which still need improvement and we adopted an instrument developed by Biderman and Puttomatti (2011), which can be applied in various spheres of government. The research results show an accountability index to the fi ve cities, an accountability ranking. Thus, we identifi ed that these cities follow the Law No. 131 of 2009 and we reinforce the importance of disclosure on public accounts in order to promote the accountability and its meaning.

The advisory board and corporate governance: transparency and confl ict management

ID: 35434

Authors: João Eduardo Prudêncio Tinoco, Sérgio Antonio Loureiro Escuder, Mariano Yoshitake.

Source: Revista Contemporânea de Contabilidade, v. 8, n. 16, p. 175-202, July-December, 2011. 28 page(s).

Keyword: Advisory board , Corporate governance , Disclosure , Transparency

Document type: Article (Portuguese) Show Abstract

The objective of this article is to survey the opinions of members of the Advisory Board of companies listed on the Bolsa de Valores de Sao Paulo (Stock Exchange of São Paulo), at levels 1, 2 and new market with regard to compliance of the corporate governance practices planned for the advice of tax institutions. The techniques used in this descriptive study, to obtain information were interviews, observations and questionnaires (with closed-type questions, constructed by means of statements to the methods of the Likert scale). The list of companies at levels 1, 2 and new market was made in 2007. The research result shows that tax advisors have, in fact, aware of their responsibilities and that such practices generate value for shareholders. It was observed that although the companies comply with the concepts of good governance do not include the application of this mechanism the council tax, keeping just within the rules laid down in law of corporations.