Editorial V. 14, N. 32, 2017

ID: 46961

Authors: Fabricia Silva da Rosa.

Source: Revista Contemporânea de Contabilidade, v. 14, n. 32, p. 1-2, May-August, 2017. 2 page(s).

Document type: Editorial (Portuguese)

Knowledge Construction on Target Costing: An Analysis of Surveys on Factors that Enhance its Adoption and Use

ID: 46962

Authors: Kelly Cristina Mucio Marques, Welington Rocha.

Source: Revista Contemporânea de Contabilidade, v. 14, n. 32, p. 3-20, May-August, 2017. 18 page(s).

Keyword: Situational Factors , Survey , Target Costing

Document type: Article (English) Show Abstract

The aim of this research was to analyze the findings and the comparability of surveys published between 2001 and 2011 about situational factors related to organizations’ adoption and use of Target Costing (TC), as a way to identify their contributions. The method used was a criticalinterpretative literature analysis, highlighting the discussion of the research findings. The results found were: (1) the relation between the intensity of the competition and the adoption and use of TC was confirmed in the three studies on this theme, a sign that intense competition can enhance the adoption of TC; (2) the relation between the adoption and use of TC and environmental uncertainty was confirmed in one study; (3) with regard to the investigated strategies, no conclusions could be reached as, when adopting Porter’s typology, findings were contradictory and, in the typology by Miles and Snow, the two studies could not be compared, although one of them identified a relation between the usage rate of “costing” practices and the defenders strategy; (4) there are signs that large companies are more prone to the adoption and use of TC. This research revealed gaps in the understanding of factors that further the adoption and use of TC, which can be completed through future studies, and verified the difficulty to compare results among the surveys analyzed. Despite the importance of the theme for research and to help managers with possible decisions on the adoption of TC, this kind of study was not found in Brazilian journals, indicating the need to undertake such research in companies active in Brazil.

Analysis of the Performance in Generating of Economic Benefits in Brazilian Football Clubs: The Use of Athlete as a Strategic Resource and Intangible Asset

ID: 46963

Authors: Nadielli Maria dos Santos Galvão, Jairo Simião Dornelas.

Source: Revista Contemporânea de Contabilidade, v. 14, n. 32, p. 21-47, May-August, 2017. 27 page(s).

Keyword: Athletes , Intangible Assets , Organizational Performance , Soccer clubs

Document type: Article (Portuguese) Show Abstract

According to the Resource-Based View, companies invest in strategic resources for economic benefits and competitive advantage. In the accounting standard they are considered intangible assets that generate economic benefits. The objective of this study was to verify the performance of Brazilian soccer clubs in the use of the athlete as an intangible asset and strategic resource for the generation of economic benefits between 2010 and 2013. Thus, we adopted the data involution analysis, whose input Was considered the investment in athletes and outputs revenues, cash and income. The data were collected in the financial statements of 18 clubs extracted from the websites of the sports organizations themselves, state federations or the official diaries of the states where they operate. It was found that the clubs are not efficient in generating the benefits, mainly the surplus, being revenues the variable whose reach by the clubs perform better.

Teaching of CPCs in Accounting Courses in Higher Education Institutions in Brazil

ID: 46964

Authors: Diego Saldo Alves, Clóvis Antônio Kronbauer, Ernani Ott, João Luis Peruchena Thomaz.

Source: Revista Contemporânea de Contabilidade, v. 14, n. 32, p. 48-70, May-August, 2017. 23 page(s).

Keyword: Accounting , CPC , Education , International Standards

Document type: Article (Portuguese) Show Abstract

This study aims to analyze whether the accounting content in the curricula of Accounting courses in higher education institutions in Brazil are aligned with the Technical Pronouncement CPC which origins are the international accounting standards. The research is classified as descriptive, documentary, qualitative and quantitative. The sample consists of 105 higher education institutions in Brazil that offer the Accounting course in classroom mode and publish their syllabus and/or program content on their web sites or through e-mail by the coordinators of Accounting courses. The analysis of the data relied on tables, graphs, charts, based on descriptive statistics and also evaluation of differences in means of adherence by region, academic organization and academic category. It is concluded in this study that IESs in Brazil belonging to the sample have low adherence in relation to CPCs.

The Processing of PADO in the Budgeting Management of a Telecommunications Company

ID: 46965

Authors: Márcia Maria dos Santos Bortolocci Espejo, Emanuelle Fabiana Said Branco, Henrique Portulhak, Patricia Villa Costa Vaz.

Source: Revista Contemporânea de Contabilidade, v. 14, n. 32, p. 71-88, May-August, 2017. 18 page(s).

Keyword: Budget , Procedures for the Determination of Bond Noncompliance (PADO) , Regulated Companies , Telecommunications

Document type: Article (Portuguese) Show Abstract

The research aimed to investigate how Procedures for the Determination of Bond Noncompliance (PADO) are considered in the budgeting management of a telecommunications company. A case study was conducted in a Brazilian company, in which questionnaires were applied to three employees involved in the planning process and budgeting control of PADO, and document analysis in 132 cases brought against the company investigated between 2001 and 2014. It was found that control and planning of PADO is done adequately proportional to the importance and severity of situations. However, it was noted that the budget planning is hampered by the lack of standardized procedures of the regulatory agency that would enable the estimation of important parameters for the preparation of the budget. Results offer opportunities for improvement in the budget management of the organization, supporting reflections for companies’ subject to regulation by ANATEL or other regulatory agencies.

The Self-Determination Theory Applied in the Analysis of Motivation and Academic Performance of Accounting Students in a Brazilian Public University

ID: 46966

Authors: Marina Salgado Borges, Gilberto José Miranda, Sheizi Calheira Freitas.

Source: Revista Contemporânea de Contabilidade, v. 14, n. 32, p. 89-107, May-August, 2017. 19 page(s).

Keyword: Academic Performance , Accounting , Motivation , Self-determination , Students

Document type: Article (Portuguese) Show Abstract

The aim of this study was analyzing the relations between academic performance and motivation of Accounting students in a Brazilian public university based on Self-determination Theory. Methodologically, in order to reach that, structured questionnaires were applied in classrooms with the Brazilian version of the Academic Motivation Scale (AMS), in a sample of 316 students enrolled from second to tenth periods of that course, equivalent to 37.2% of the total number of students. Data were analyzed using descriptive statistics, exploratory factor analysis (AFE) and multiple linear regression analysis with Ordinary Least Squares (OLS). The regression analyzes indicated a significant relationship between motivation and academic performance. The factors related to intrinsic motivation and extrinsic motivation by identified regulation are positively correlated with academic performance of students. On the other hand, the introjected for regulation extrinsic motivation factor is negatively correlated with student’s academic performance coefficient (CRA). Based on the sample analyzed, the results showed that the relationship between motivation and CRA of the student depends on the type of motivation that is present in each one.

Cressey’s Fraud Triangle (1953) and Agency Theory: Study Applied to Brazilian Banking Institutions

ID: 46967

Authors: Michele Rílany Rodrigues Machado, Ivan Ricardo Gartner.

Source: Revista Contemporânea de Contabilidade, v. 14, n. 32, p. 108-140, May-August, 2017. 33 page(s).

Keyword: Banking Institutions , Corporate Fraud , Economic Crime , Fraud Triangle , Theory of Agency

Document type: Article (Portuguese) Show Abstract

This research examined if Cressey’s (1953) fraud triangle and the agency theory, jointly, enables investigate corporate fraud occurrence in Brazilian banking institutions. It was formulated six research hypotheses were segregated in fraud triangle – pressure, opportunity and rationalization – and measured by variables taken from the agency theory, criminology and empirical papers on corporate fraud. The identification of probability of fraud occurrence was operationalized from multinomial logistic model, applied to data of 44 banking, for the period between January 2001 and December 2012. For element pressure, hypotheses No. 01 was confirmed, since this showed that the lower an institution’s previous performance, the greater probability there is of fraudulent events occurring in the future. In the element of opportunity, the hypothesis No. 03 was confirmed, which showed that low corporate governance indicators increased the possibility of fraud occurrences. In rationalization element, the hypothesis No. 08 was confirmed, therefore, the predominance of women in management reduces the probability of fraud. We thereby conclude that Cressey’s Triangle, when combined with the theory of agency is an appropriate research instrument to use when carrying out an investigation into corporate fraud occurrence in banking institutions.

Capital Market Efficiency after IFRS Adoption in Brazil: Applying Mishkin Test

ID: 46968

Authors: Chrystian Tresman Zortea, Fernando Caio Galdi, Danilo Soares Monte-Mor, Aziz Xavier Beiruth.

Source: Revista Contemporânea de Contabilidade, v. 14, n. 32, p. 141-156, May-August, 2017. 16 page(s).

Keyword: Capital Market , Finance , IFRS

Document type: Article (Portuguese) Show Abstract

This study investigates the efficiency of the Brazilian capital market over the merger of accounting information to price change after the adoption of international financial reporting standards (IFRS). We apply the Mishkin test (1983) to test the market efficiency hypothesis. The results indicate that for the first period of analysis (pre-IFRS) the explanatory variables, income components in t have a high power to explain the results of future income in t + 1. However, with the results obtained in the test it was not possible to say about any change in market efficiency scenario about the accounting information in the capital market after the IFRS adoption.

Diagnosis and Analysis for PMS Model Implementation in a Footwear Industry

ID: 46969

Authors: Marcia Athayde Moreira, Everton Alain de Melo.

Source: Revista Contemporânea de Contabilidade, v. 14, n. 32, p. 157-173, May-August, 2017. 17 page(s).

Keyword: Management System Control , Performance Evaluation , Performance Management Systems , Strategy and operations

Document type: Article (Portuguese) Show Abstract

One of the options that the literature suggests assisting challenges in performance evaluation comes from studies of management control systems, which have been an important mechanism to assist in business performance evaluation. Given this fact, this study aims to analyze what are the difficulties and the possible benefits that the implementation of performance management systems - PMS model developed by Ferreira and Otley (2009) could help an evaluation of strategic and operational performance. So, we did a case study in a large Brazilian shoe industry. The results indicate that the main difficulties were: identification of key success factors; identification of key performance measures; creation of a reward or sanction policy for the results. As for the expected benefits, the results showed that the implementation would promote: greater integration between strategy and operations; creating more consistent business strategies; correct measurement of performance; and better fit with the objectives outlined.