Editorial

ID: 22

Authors: O Editor.

Source: Revista de Contabilidade do Mestrado em Ciências Contábeis da UERJ (Online), v. 14, n. 1, p. 1-1, January-April, 2009. 1 page(s).

Document type: Editorial (Portuguese)

CFC sufficency exam is back

ID: 21

Authors: José Dutra de Oliveira Neto, Ilda keiko kurotori.

Source: Revista de Contabilidade do Mestrado em Ciências Contábeis da UERJ (Online), v. 14, n. 1, p. 1-18, January-April, 2009. 18 page(s).

Keyword: Accounting Curriculum , CFC , UNCTAD

Document type: Article (Portuguese) Show Abstract

Due to the changes in the global economy, the accountants are seeking for new knowledge to advance their careers. To assure qualified professionals in the market, the National Accounting Council (CFC) required from 2000 to 2004, a sufficiency examination (analogous to CPA) for all graduates students with the objective to assess technical knowledge. This research aims to evaluate the examination applied by the CFC and the job offers found in the newspaper for the accountants based on the accounting Curriculum model proposed by ISAR/UNCTAD (1999) adapted by Riccio and Sakata (2004) during the period from 2000 to 2004. We found that the examination did not reflect the curriculum model adopted since it only covers 2 categories. It does not cover general knowledge and information technology (IT). We also found that the two categories not present in the exam were very (and increasingly) important for the job’s offers found in the newspaper during the period studied. Finally, it is concluded that although the examination strongly takes Accounting knowledge into account, it does not necessarily assess the accounting professional in the way that the job market needs or requires. CFC should redesign the examination to follow demands in a competitive and globalized market.

Corporate failure analysis: the case of small business sector of Valencia, Spain

ID: 20

Authors: Jose Pozuelo Campillo, Gregorio Labatut Serer, Gregorio Labatut Serer, Ernesto Jesús Veres Ferrer.

Source: Revista de Contabilidade do Mestrado em Ciências Contábeis da UERJ (Online), v. 14, n. 1, p. 1-11, January-April, 2009. 11 page(s).

Keyword: Bankruptcy , Business failure , Small business , Univariante analysis

Document type: Article (Spanish) Show Abstract

In the study, in addition to providing additional empirical evidence in this field of research is to determine the usefulness of financial information provided by the type of companies that are the subject of analysis, evaluating in particular the possibility that the company undergoes processes degeneration that lead to financial failure and in some cases their subsequent disappearance. To achieve this we will carry out various statistical analysis on a sample of financial data of small and micro enterprises belonging to various productive sectors. Try also to assess whether his information is useful for descriptive and predictive, it is right to review if their jobs without question its reliability.

Adaptation of management controls to environmental contingencies in a family run paper and cellulose company

ID: 19

Authors: Everaldo Leonel de Oliveira, Ilse Maria Beuren.

Source: Revista de Contabilidade do Mestrado em Ciências Contábeis da UERJ (Online), v. 14, n. 1, p. 1-17, January-April, 2009. 17 page(s).

Keyword: Controls , Environmental contingencies and Family company

Document type: Article (Portuguese) Show Abstract

Due to contingency situations, the management process in family companies is influenced by changes in the internal and external environment. Thus the objective of the study was to investigate the adaptation of management controls to environmental contingencies in a family run paper and cellulose company. The research is characterized as descriptive, of the case study type with a qualitative approach and analysis of content. Research data was gathered by means of direct interview with the company comptroller and by structured questionnaire given to the IT manager. Results showed that adaptation of management controls to environmental contingencies primarily require changes of habits and behaviors of the employees and managers; development, adaptation and re-adaptation of technologies related to information management and constant training and re-training of employees and managers. The process of change is happening gradually in the company researched and employees and managers have been being prepared in order to overcome eventual resistance. It was concluded that the results obtained with adaptation of management controls to environmental contingencies were favorable to the growth of the company analyzed, as well as being necessary for being able to react to changes that environment constantly imposes on the company.

Semiotic and Theories of Organizational Culture: a study in a military institution of Brazilian Army

ID: 18

Authors: José Moreira da Silva Neto, Sidinei Aparecido Pereira, Duilo Souza Matos, Rosilene Locks.

Source: Revista de Contabilidade do Mestrado em Ciências Contábeis da UERJ (Online), v. 14, n. 1, p. 1-13, January-April, 2009. 13 page(s).

Keyword: Theory of semiotics , Values and organizational culture

Document type: Article (Portuguese) Show Abstract

This Article is to demonstrate, from the theories of semiotic and from members’ perceptions of a military organization, organizational and cultural values that guide the daily behavior of the organization. The study had a (mixed) quality and quantitative design and using a research tool for already validated by previous studies (Scale Organizational Values - SOV), however, adapted and directed by theories from the semiotics. The locus of the empirical research was a military organization of the Brazilian Army and the results showed, in the symbolic universe of its members, a set of values that indicate the behavior and organizational culture of this important national institution.

Adaptation of the Spanish General Accounting Plan to international accounting regulations and to international financial information regulations

ID: 17

Authors: Arturo Giner Fillol, Gregorio Labatut Serer, Vicente M. Ripoll Feliu, Vicente M. Ripoll Feliu.

Source: Revista de Contabilidade do Mestrado em Ciências Contábeis da UERJ (Online), v. 14, n. 1, p. 1-18, January-April, 2009. 18 page(s).

Keyword: Annual Accounts , International Accounting Regulations , International Financial Information Regulations

Document type: Article (Spanish) Show Abstract

This article arose from the joint investigation carried out by the Port Authority of Valencia and the Cost Strategic Management Investigation Team from the Universidad de Valencia, Spain. The document analyses the implications of the New General Accounting Plan adapted to the International Accounting Regulations and to the International Financial Information Regulations in the Annual Accounts of one of the business units of the Spanish Port System. During the research process the following items were analysed: fixed assets and concession reversals; financial leases and renting; income and costs to be distributed amongst several financial years; provisions for risks and costs; customers and accounts receivable.