Commitment And Gender: A Study With Technical-Administrative Employee Of A Federal University

ID: 63947

Authors: Luana Cachuite Mendes Macedo, Adriana Ventola Marra, Samara de Menezes Lara, Michelle de Souza Rocha.

Source: Revista de Administração, Contabilidade e Economia da FUNDACE, v. 12, n. 2, p. 1-17, May-August, 2021. 17 page(s).

Keyword: Commitment , Genre , Public employees

Document type: Article (Portuguese) Show Abstract

This study aimed to analyze gender differences with regard to the organizational commitment of technical-administrative employees at a federal university. To achieve this goal, a mixed approach research was carried out. Data were collected through questionnaires answered by 81 technical-administrative employees and semi-structured interviews with five managers. For data analysis, we used the parametric analytical-comparative method t test and ANOVA test and content analysis. The three dimensions of commitment showed a median level. However, the averages for men are higher than those for women. The results indicated a significant difference in the affective and normative dimensions of the commitment, in relation to the levels of importance for men and women. There was a stronger desire among men to stay at university and women presented feelings related to the achievement of personal aspirations.

Editorial V. 12, N. 2, 2021

ID: 63946

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

Source: Revista de Administração, Contabilidade e Economia da FUNDACE, v. 12, n. 2, p. 1-2, May-August, 2021. 2 page(s).

Document type: Editorial (Portuguese)

Transmission Of Exchange Rate Variation For Brazilian Arabica Coffee Export Prices: A Comparative Study Of Dollar And Euro

ID: 63948

Authors: Leonardo Sangoi Copetti, Daniel Arruda Coronel, Adriano Mendonça Souza.

Source: Revista de Administração, Contabilidade e Economia da FUNDACE, v. 12, n. 2, p. 18-40, May-August, 2021. 23 page(s).

Keyword: Arabica Coffee , Export Prices , Pass-Through

Document type: Article (Portuguese) Show Abstract

The aim of this work consisted in the relation exam between exchange rate variations and the Brazilian Arabica coffee export prices, relation defined as the pass-through of exchange rate, having as reference the period from January, 2000 until March, 2019. For this, we estimated two models: in dollar and in euro. The data was collected from the sites 1 Este artigo conta com o apoio do CNPq, através da chamada Universal-2018 e da FAPERGS- -através do Edital Pesquisador Gaúcho. of Institute for Center for Advanced Studies in Applied Economics – CEPEA, Applied Economic Research – IPEA and Intercontinental Exchange – ICE. In this sense, we used instrumental of time series, especially of the Vector Error Correction Model. The results found provided indications that the degree of pass-through of the exchange rate for the ethanol export prices occurred in a incomplete way, with the coefficient for dollar and euro of, respectively, 0.69 and 0.91, representing that depreciations of the exchange rate do not translate themselves in significant gains of competitiveness, since that they do not reduce expressively the export prices.

Exchange Volatility, Political Uncertainty And Demand Side In Brazil: Two Decades Of The Floating Exchange Rate Regime In Brazil

ID: 63949

Authors: Benito Adelmo Salomão, Júlio Fernando Costa Santos, Gleidson Acácio Reis.

Source: Revista de Administração, Contabilidade e Economia da FUNDACE, v. 12, n. 2, p. 41-59, May-August, 2021. 19 page(s).

Keyword: Aggregate Demand , CFCF , Exchange Rate Volatility , Households’ Consumption , Time Series

Document type: Article (Portuguese) Show Abstract

In 2019, Brazil completed 20 years of the floating exchange rate regime, which was characterized by periods of high and low exchange rate volatility. This article aims to analyze the effects of this exchange rate volatility on the main channels of aggregate demand, households’ consumption and gross fixed capital formation. The tests were estimated between the 1st quarter of 1999 and the 2nd quarter of 2018 and a subsample for the post-crisis period of 2008 (1st quarter of 2008 and 2nd quarter of 2018). The results estimated by MQO and GMM show that exchange rate volatility negatively affects investments, but not consumption. They also show that such negative effects were more intense after the 2008 crisis when compared to the entire period of the floating exchange rate regime.

Electronic Invoice (NF-E): Benefits Propaged By Those Responsible For The Project Versus Benefits Perceived By Accounting Professionals

ID: 63950

Authors: Lana Cristina Oliveira, Pítias Teodoro, Yury Vasconcellos, Mariana Pereira Bonfim.

Source: Revista de Administração, Contabilidade e Economia da FUNDACE, v. 12, n. 2, p. 60-78, May-August, 2021. 19 page(s).

Keyword: Electronic invoice , Public digital bookkeeping system , Taxes

Document type: Article (Portuguese) Show Abstract

The aim of this paper was to verify the perception of accountants in relation to the expected benefits of implementing the electronic invoice over time. In the literature review, the Public Digital Bookkeeping System was presented, highlighting the possible benefits of using the electronic invoice for the groups pointed out in the Revenue Service project: 1) Tax administrations; 2) Society; 3) Taxpayer buyer and 4) Taxpayer seller. As for the methodological procedures, a field study was performed with data collected in 2014 and 2018, the universe and sample being defined by convenience / judgment. The most relevant results indicate that the respondents’ perception is that the proposed benefits will be achieved, the group most benefited is the Tax Administration, while the one that will be less benefited is the seller Taxpayer group. This perception remained unchanged in the two surveys. It was concluded that there was an increase in the perception about the contribution of electronic invoice to the possible beneficiary groups, however, there is no evidence that the increase in the perception of respondents from one period to the other was significant. The results should be seen as an indication of the perception of the accountants, since according to the characteristics of the research, they cannot be generalized.

Effects Of Depreciation On Fixed Assets That Affect The Quality Of Public Sector Accounting Information

ID: 63951

Authors: Jandeson Dantas Silva, Wenyka Preston Leite Batista da Costa, Sonaylle Viviane Souza da Costa.

Source: Revista de Administração, Contabilidade e Economia da FUNDACE, v. 12, n. 2, p. 79-94, May-August, 2021. 16 page(s).

Keyword: Depreciation , International Accounting Standards , Property, Plant and Equipment , Public Accounting

Document type: Article (Portuguese) Show Abstract

This study aimed to investigate the effects of depreciation on fixed assets that affect the quality of accounting information in the public sector. The research has an explanatory character, with a qualitative and quantitative approach and used case study and documentary procedures, in which Balance Sheets (BP) and Statement of Equity Variations (DVP) were used. In addition, it became pertinent to conduct a semi-structured interview with the entity’s accountant. The justification for this study is to cooperate in the disclosure of the offer for the depreciation procedure and the disclosure of amounts in the accounting accounts to emphasize the reality of the equity situation and the transparency of public equity. As a result of the work, it was identified that from 2011 to 2016 the independent assets had an accumulated depreciation of R $ 98,906.67, causing the Shareholders’ Equity to be reduced by 0.50% in the last year analyzed. The findings implied reflections in the Equity Results, in which the value related to the accumulated depreciation in 2016 increased the institution’s deficit by 0.44%. The analysis of total information, in addition to impacts on equity composition, damage to the quality of accounting information, as well as impact on the service provided to the community. In addition, by calculating depreciation, management may plan for a future replacement of assets that will wear out over the years.

Production Effort Units Method (PEU) And Ideal Costing Principle: An Adaptation

ID: 63952

Authors: Rodney Wernke, Ivone Junges.

Source: Revista de Administração, Contabilidade e Economia da FUNDACE, v. 12, n. 2, p. 95-112, May-August, 2021. 18 page(s).

Keyword: Case study , Costing method , Idleness

Document type: Article (Portuguese) Show Abstract

The study aimed to identify the necessary procedures to adapt the Production Effort Units (UEP) method to the ideal costing principle. Descriptive methodology was used, with a qualitative approach and in the case study format. Data were obtained through informal interviews and in the company’s internal controls, and the analysis of their consistency could be performed by examining the documents used, as well as by the managers’ opinion about the results related to the equivalence of the products. Carried out in a small industrial company, the research made it possible to conclude that the PEU allows to calculate the transformation cost by the principles of full costing (initial configuration of the method) and ideal, for which it is necessary to add the procedures of: (i) calculating the idleness of the month (in PEUs and in monetary value); (ii) determine the total transformation cost without idleness for the period; (iii) calculate the new monetary value of the PEU and (iv) calculate the new value of the transformation cost after excluding factory idleness. Thus, the study theoretically contributes to the disclosure of the steps necessary to adjust the PEU method to the ideal costing principle, which allows its use in Cost Accounting to consider the concepts of theoretical, normal and real capacity.

The Relationship Between Socio-Environmental Disclosures And Socio Environmental Events In The Pulp And Paper Sector

ID: 63953

Authors: Ariane Elias Leite de Moraes, Rosamaria Cox Moura-Leite, Matheus Wemerson Gomes Pereira.

Source: Revista de Administração, Contabilidade e Economia da FUNDACE, v. 12, n. 2, p. 113-132, May-August, 2021. 20 page(s).

Keyword: Isomorphism , Multiple Factor Analysis , Voluntary Disclosure

Document type: Article (Portuguese) Show Abstract

The pulp and paper sector is relevant in the Brazilian scenario for its role in social and economic development. However, the sector is under intense social pressure in combating social and environmental impacts, because is inserted in an environmentally sensitive productive context. Faced with these issues, this article seeks to relate the development of socioenvironmental events with the evolution of the socioenvironmental disclosures of pulp and paper companies, examining the presence of isomorphic processes among organizations of the sector through the analysis of sustainability reports in the years 2011, 2013, 2015 and 2017. Using the Multiple Factor Analysis - AFM and descriptive statistics it was detected that the environmental category is the most relevant and the presence of three clusters was observed. Cluster 1 is negatively related to the socio-environmental categories analyzed, Cluster 3 is in opposition to Cluster 1, presenting high socio-environmental evidence indexes for all categories and Cluster 2 is related to low evidence for the product liability category. The most observed events are certifications, institutions and environmental documents that cause isomorphic behavior among companies, especially normative isomorphism through the influence of norms of private international institutions, governmental coertion and social interest groups.

Validation Of An Instrument To Measure Design Factors On Social Commerce Sites

ID: 63954

Authors: Daiane Lindner Radons, Monize Sâmara Visentini, Mauri Leodir Löbler.

Source: Revista de Administração, Contabilidade e Economia da FUNDACE, v. 12, n. 2, p. 133-150, May-August, 2021. 18 page(s).

Keyword: Design , Social Commerce , Validation

Document type: Article (Portuguese) Show Abstract

This study aims to validate the design factors (usability, functionality, and sociability) on social commerce sites, based on the questionnaire proposed by Huang and Benyoucef (2017). Four methodological steps were followed: i) semantic equivalence; ii) analysis of judges; iii) pre-test; and, iv) statistical validation. The instrument was applied to a sample of 206 social commerce users, from different states in Brazil. Aiming at statistical validation, the variables were submitted to Exploratory Factor Analysis, requiring three rounds of tests to obtain an adequate composition of the factors. The final model had 21 variables grouped into 6 factors: ease of use, social interactions, access to information, aesthetic elements, customer service, and functional aspects. It was found that ease of use is the main factor for the use of social commerce sites, indicating a trend of use by the Brazilian consumer.

The Use Of Acquisitions In Business Expansion And The Investment Flexibility In Brazil

ID: 63955

Authors: Leônidas Quadros da Paixão.

Source: Revista de Administração, Contabilidade e Economia da FUNDACE, v. 12, n. 2, p. 151-165, May-August, 2021. 15 page(s).

Keyword: Acquisitions , flexibility , real options

Document type: Article (Portuguese) Show Abstract

The choice of expansion mode is a strategic business decision and it is done in uncertain scenarios. Acquisitions seem to be irreversible investments because of the price to be paid, but they have been used a lot in emerging countries. Given the uncertainties in these countries, the departure of an operation from a host country is an option to be taken into account by firms. In this setting, the business expansion can result in strategic losses or benefits. Thus, the goal of this article is to understand how might acquisitions be flexible in these countries. In this research, the expansion of a financial institution in Brazil was analysed, and real options framework was used to better sustain this analysis. It was found that there was flexibility through acquisitions until a specific market share. In addition, the commitment level of the operation in the host country started with a rapid incremental entry through acquisitions followed by purchases of great scale.

Sustainable Fashion Consumption From The View Of Circular Economy: An Agenda For Future Research

ID: 63956

Authors: Cristina M. Ostermann, Leandro da Silva Nascimento.

Source: Revista de Administração, Contabilidade e Economia da FUNDACE, v. 12, n. 2, p. 166-184, May-August, 2021. 19 page(s).

Keyword: Circular Economy , Conscious consumption , Fashion , Sustainability , Sustainable consumer behavior

Document type: Article (Portuguese) Show Abstract

The current linear logic of the economic model of production and consumption has resulted in large-scale environmental damage and impact. The Circular Economy is an approach that has gained importance, as it proposes a model of economic development aligned with environmental sustainability, based on restorative and regenerative economic production models. There is a movement of productive sectors towards the circular model’s transition, including the fashion sector, an industry with a linear logic. The implementation of a Circular Economy needs support from ecosystem participants, which increases the role of consumers. However, sustainable consumption behavior is a dimension that is still little explored in the academic literature. The article aimed to investigate the sustainable consumption behavior of fashion under the logic of the Circular Economy. To this end, a descriptive literature review on the subject was carried out. As a result, an overview of publications in the area is presented. An agenda for future research on the topic is proposed. Thus, it collaborates with the advancement of the field with theoretical and practical discussion, cooperating in the construction of knowledge from different perspectives on the Circular Economy.