Controllership in Public Management: The Perception of Public Managers in Municipalities in the Amerios Region

ID: 60881

Authors: Viviane Krein, Rodney Wernke, Antonio Zanin.

Source: Revista de Administração, Contabilidade e Economia da FUNDACE, v. 11, n. 3, p. 1-18, September-December, 2020. 18 page(s).

Keyword: Controlling functions , Municipal managers , Survey

Document type: Article (Portuguese) Show Abstract

It aimed to identify the importance attributed by the municipal managers of the prefectures of the Amerios region to the functions performed by the controllership. Quantitative, descriptive and data collection methodology was applied with the application of a questionnaire to 17 municipal managers. The Mann-Whitney test by the population-based grouping rejected the hypothesis of equality between the averages of the two groups of municipalities in the activities of preparing the Pluriannual Plan / budget and feasibility analysis of investment projects. When grouped by the revenue collected, the hypothesis of equality between the averages of the groups was rejected in the activities of (i) providing information of an accounting, equity, economic, financial and non-financial nature provided to managers, (ii) in the feasibility analysis investment projects and (iii) the generation of information models. It was concluded that the contingency factors (population and municipal revenue) do not significantly interfere in the level of importance attributed to the functions of controllership, since in most of the prioritized issues the average between the two groups of municipalities was similar.

Editorial V. 11, N. 3, 2020

ID: 60880

Authors: Janaina de Moura Engracia Giraldi, Jorge Henrique Caldeira de Oliveira.

Source: Revista de Administração, Contabilidade e Economia da FUNDACE, v. 11, n. 3, p. 1-2, September-December, 2020. 2 page(s).

Document type: Editorial (Portuguese)

Content Analysis of Elements Present in Institutional Missions: A Comparison of B3 and Nyse Companies

ID: 60882

Authors: Isabella Filipini Annes, Darci Schnorrenberger, Rodrigo Rengel, Ernando Fagundes.

Source: Revista de Administração, Contabilidade e Economia da FUNDACE, v. 11, n. 3, p. 19-35, September-December, 2020. 17 page(s).

Keyword: Bolsa e Balcão; New York Stock Exchange; Pearce (1982) , Institutional Mission; Brasil

Document type: Article (Portuguese) Show Abstract

This article aims to analyze the elements present in the institutional missions of companies in the Cyclic Consumer sector, listed on B3 and on the NYSE. For that, the mission of 177 companies was analyzed, 77 from B3 and 100 from NYSE. The data were collected on the websites and official reports of the companies, analyzed from checklist and based on the classification developed in the article by Mussoi et al. (2011) and with Pearce’s proposal (1982). Among the findings, similar behaviors were found among companies. No company has all eight proposed elements. The most cited are concerns about “customers and markets”, “public image” and “products and services”. On the other hand, the concern with “technology” was the one that received less attention. These findings contribute to highlight elements neglected by companies when presenting their institutional missions and that can interfere in relations with employees, customers, suppliers, and investors. Thus, it can be inferred that there are great similarities between the concerns expressed by companies in this sector, even when operating in different markets. This indicates a global alignment, necessary for conducting business in the current context.

Explanatory Notes under OCPC 07: A Study on Companies of the IBRX-50 Segment

ID: 60883

Authors: Glaysson Douglas Machado Silva, Sirlei Lemes, Donizete Reina.

Source: Revista de Administração, Contabilidade e Economia da FUNDACE, v. 11, n. 3, p. 36-55, September-December, 2020. 20 page(s).

Keyword: Explanatory Notes , Fog Index , IBRX-50 Index , OCPC 07

Document type: Article (Portuguese) Show Abstract

OCPC 07 guidance was issued to improve companies’ explanatory notes (NE) through less complex information in order to reduce unnecessary information. Thus, the objective of this study was to identify the effect of the adoption of OCPC 07 on the legibility of the information disclosed in the NE and the correlation between the number of pages disclosed and the degree of complexity of these NE. The sample comprises companies in the IBRX50 segment of [B]3 in the years 2015 and 2016. The readability measurement was performed by the Gunning´s Fog Index, a program that allows the calculation of readability indexes. It was found that in 2016 there was a small reduction in the NE readability index compared to 2015. Despite this slight reduction, the calculated legibility indexes are far from the 10 points considered ideal by the GFI test, suggesting that only the new guidance was not sufficient to increase the readability of the NE.

Biological Assets Valuation: A Proposal of Evaluation Methodology for the Brazilian Market

ID: 60884

Authors: Guilherme Asai, Ricardo Ratner Rochman.

Source: Revista de Administração, Contabilidade e Economia da FUNDACE, v. 11, n. 3, p. 56-82, September-December, 2020. 27 page(s).

Keyword: biological asset , CPC 29 , fair value , IAS 41

Document type: Article (Portuguese) Show Abstract

The concept of fair value in agriculture introduced with the adoption of CPC 29 and IAS 41 standards between 2009 and 2010 established a new way of measuring and accounting for biological assets. The measurement of biological assets is also made by means of the present value of the cash flows that the asset will generate during its life. Through this new panorama, the main objective of this work is to propose a methodology to measure the fair value of any biological asset, combining economic and agronomic concepts. Thus, to compose the methodological proposal for the calculation of the fair value of the biological assets, it was tried to adjust some parameters of the composition of the discounted cash flow so that the method can verify the situation of the plant or animal to be evaluated in the place where they are found. Subsequently, as a secondary target, the proposed methodology with soybean crop evaluation was empirically tested.

Factors of Acceptance of an ERP System in Civil Construction: A Case Study from the Assumptions of the Technology Acceptance Model

ID: 60885

Authors: Igor Pereira da Luz, Stefânia Maria Maier, Carlos Eduardo Facin Lavarda.

Source: Revista de Administração, Contabilidade e Economia da FUNDACE, v. 11, n. 3, p. 83-98, September-December, 2020. 16 page(s).

Keyword: intention to use; ERP systems; Civil Construction , Technology Acceptance Model; Perceived utility

Document type: Article (Portuguese) Show Abstract

The present study aims to understand how employees of a civil construction company relate the perceived utility and its determinants to the intention of using an ERP system. The study is a descriptive case study, with a qualitative approach. For data collection, semi-structured interviews were conducted, based on previous studies, with six responsible for the use of the system, in addition to analysis of documents and data of the system. It was observed that employees who presented favorable perceptions of the studied determinants understand the usefulness of using the system and demonstrated intention to use it. However, when they realize difficulties linked to usability, the perception of utility and consequently their intention to use is reduced. The study contributes to the understanding of how the determinants of perceived utility are related to the intention to use the system, bringing an alternative approach to previous studies and corroborating the proposals of the TAM Model.

Temporary Series Models for Budget Forecasting: A Study in the Area of Information Technology

ID: 60886

Authors: Zandra Cristina Queiroz.

Source: Revista de Administração, Contabilidade e Economia da FUNDACE, v. 11, n. 3, p. 99-120, September-December, 2020. 22 page(s).

Keyword: Orçamento , Planejamento de TI , Séries Temporais

Document type: Article (Portuguese) Show Abstract

Due to the difficulty of IT departments to control expenses and justify costs, the budget appears as a relevant tool for the IT manager to carry out its planning in order to guarantee benefits to companies and the correct use of resources. In light of this, the present study aims to demonstrate the use of the time series model to prepare the budget forecast for the information technology area of a car dealer in the interior of Minas Gerais. It is a descriptive research, with a quantitative approach, using a survey of budget data used by the company in the period from 2008 to 2013. As results it was found that the use of time series models showed partial assertiveness for the variables monthly costs and variable costs. Regarding the investment variable, it was observed that the use of mathematical models did not contribute to improving assertiveness. In addition, the results indicated that the use of qualitative forecasting is the most suitable for this variable.

The Marketing Discourse of Healthy Food: Characterization of the Consumers’values in a Higher Education Institution in the State of São Paulo

ID: 60888

Authors: Thel Augusto Monteiro, Antonio Carlos Giuliani, Hygino Canhadas Belli, Suéllen Danúbia.

Source: Revista de Administração, Contabilidade e Economia da FUNDACE, v. 11, n. 3, p. 120-140, September-December, 2020. 21 page(s).

Keyword: consumer behavior , Discourse analysis , healthy foods

Document type: Article (Portuguese) Show Abstract

Objective: To identify the values of green consumers that are associated with the discourse of companies that market healthy foods. Method: Qualitative in nature through the application of the Scale of Values of Green Consumers (Haws, Winterich, and Naylor 2010). Statistical analysis was performed using SPSS software, and two analysis techniques were chosen: Simple Matching Analysis and Homogeneity Analysis. Originality / Relevance: This research seeks to deepen the understanding of these complex markets and the behavior of their consumers, encouraging dialogues across national and international disciplinary boundaries. Results: The discourse of healthy food companies is not aligned with the demand of their target audience, and it was found the incompatibility between the discourse of these companies and the variables habit of consumption, identity, decision, and willingness to change, which made it possible to state that studies on the relationship between the discourse of healthy food companies and their respective target audience should be stimulated and developed according to their consumption profile. Theoretical / methodological contributions: This research contributes with the state of the art on the studies of the consumer behavior and the analysis of the discourse when presenting the concepts of advertisements with sustainable speeches as well as the resources used in these advertisements. Social / management contributions: The research directs the feasibility study to develop a discourse that can deliver products according to the values of its target audience, and which consist of a dimension that merits further consideration when considering existing budgetary and fiscal constraints in the economic and social context.

Bubble Assessment in the Brazilian Capital Market: A Sectoral Study

ID: 60887

Authors: Gilliard de Bello Morandim, Elimar Veloso Conceição, David Ferreira Lopes Santos.

Source: Revista de Administração, Contabilidade e Economia da FUNDACE, v. 11, n. 3, p. 121-139, September-December, 2020. 19 page(s).

Keyword: Emerging markets , Financial Bubbles , Financial speculation , Information asymmetry , Sectoral indices

Document type: Article (Portuguese) Show Abstract

Understanding the bubble development process and how it impacts the economy is a current challenge for academics and financial market professionals. The aim of the study is to investigate if there was a development of bubbles in the Brazilian capital market in a sectoral way between 2007 and 2016. This proposal is distinct from studies in the area that evaluate general stock market indices, and the hypothesis of this study is that some sectors may be more susceptible to blisters. The study covered six sectors representing 78% of the Brazilian capital markets, using the AR model (1). The results indicate that bubbles occurred in all sectors except the financial sector. This evidence brings new insights in this area, as the results suggest that sectors with higher levels of corporate governance and higher regulation may minimize the development of financial bubbles.