Editorial

ID: 40

Authors: O Editor.

Source: Revista de Contabilidade do Mestrado em Ciências Contábeis da UERJ (Online), v. 15, n. 1, p. 1-1, January-April, 2010. 1 page(s).

Document type: Editorial (Portuguese)

Program of vertical and horizontal integration of contents programmatics: one to look at Interdisciplinary Course in Bachelor in Accounting

ID: 35

Authors: Rui Otávio Bernardes de Andrade, Nério Amboni, Arnaldo José de Lima.

Source: Revista de Contabilidade do Mestrado em Ciências Contábeis da UERJ (Online), v. 15, n. 1, p. 1-21, January-April, 2010. 21 page(s).

Keyword: Accountancy , Complexity , Interdisciplinarity , Paradigms

Document type: Article (Portuguese) Show Abstract

This article’s main purpose is to discuss the principles of the cartesian paradigm and its complexity and influence in education. It presents the vertical and horizontal integration of the program contents as an interdisciplinary strategy in the Accountancy school for bachelor's degree, facing the complexity paradigm. The cartesian paradigm concept, its complexity and influence in education will be debated in the theoretical foundation, as much as the interdisciplinarity issue and its kinds and classifications. This is an exploratory, descriptive and interpretative research. The data and knowledge were assembled by bibliographic research, participant observation and qualitative document analysis. The suggested program aims to promote the debate and the evaluation of the theoretical references, teaching/learning experiences, assessment system and bibliographies. It attempts to identify strategies to promote the dialog between subjects, professors, students and the Accountancy school’s managers, establishing practice communities in the school's curriculum. This program’s operational methodology is based on the systemic and complementary integration, result of the sensitization, pedagogic, socialization and feedback meetings. We understand that different kinds of interdisciplinarity can be stimulated by the adoption of this program.

Empirical evidence in Education Accounting Course – an analysis of responses to the coming changes of the Law 11.638/07

ID: 36

Authors: Márcia Maria dos Santos Bortolocci Espejo, Ana Paula Capuano da Cruz, Flaviano Costa, Robert Armando Espejo, André Luiz Comunelo.

Source: Revista de Contabilidade do Mestrado em Ciências Contábeis da UERJ (Online), v. 15, n. 1, p. 22-39, January-April, 2010. 18 page(s).

Keyword: Education in Accounting , Law 11.638/07 , Paths Disciplines

Document type: Article (Portuguese) Show Abstract

The promulgation of the Law 11.638/07 promoted substantial changes to the finance accounting. Considering that referred legislation has their effects starting from 2008, the pressing need is had of a redraw of the paths discipline of the courses in Accounting Sciences. The study was developed with the purpose of verifying if the Universidade Federal do Paraná, as only institution of federal higher education in the state, it is adapting the teaching in the course of Accounting Sciences to the precepts of the new law. Methodologically, is treated of an investigation of character formal, ex post facto, descriptive, developed through an applied questionnaire to the students of the 1st and of the 4th year. The results point that the institution is promoting adaptations in the teaching in having restored to the constant alterations of the Law 11.638/07. As limitation of the investigation, points the reduced sample is appeared, impeding the generalization of the results. The development of a study is emphasized in depth, with information properly triangular among teachers, students and the own coordination of the course of Accounting Sciences as an opportunity of future researches. Additionally, it is pointed out the importance of replications of the research in other higher education institutions, as form of diagnosing the updating of their curricula due to the effective legislation.

Application of prediction models of corporate insolvency in the Brazilian air

ID: 37

Authors: Sabrina do Nascimento, Alexandre Matos Pereira, Marianne Hoeltgebaum.

Source: Revista de Contabilidade do Mestrado em Ciências Contábeis da UERJ (Online), v. 15, n. 1, p. 40-51, January-April, 2010. 12 page(s).

Keyword: Major Airlines , Models Insolvency , Multiple Case Study

Document type: Article (Portuguese) Show Abstract

This research examined the application of predictive models of insolvencies in the big Brazilian airlines, and the sample is composed of companies TAM Linhas Aereas SA and Gol Linhas Aereas Inteligentes SA, chosen by the accessibility of information. The methodology uses a descriptive approach, using a multiple case study and documentary analysis of the Balance Sheet (BP) and Statement of Income (DRE), between 2004 and 2008. The results show that in general, GOL Linhas Aereas Inteligentes S / A shows a financial situation more favorable in the application of models of insolvency Elizabetsky (1976), Kanitz (1978), Matias (1976), Altman, Baidya and Dias (1979) and Silva (1982), that TAM Linhas Aéreas S/A during the period.

The utility of process and competency management in the development of a balanced scorecard: the experience of the Port Authority Of Valencia - ValenciaPort

ID: 38

Authors: Arturo Giner Fillol, Yoaima Dickinson, Vicente M. Ripoll Feliu.

Source: Revista de Contabilidade do Mestrado em Ciências Contábeis da UERJ (Online), v. 15, n. 1, p. 52-66, January-April, 2010. 15 page(s).

Keyword: Balanced Scorecard , Competency Management , Management Accounting , Process Management

Document type: Article (English) Show Abstract

The aim of this article is to carry out an analysis of the accounting tools implemented in the Port Authority of Valencia and so, determine whether improvements in management can be achieved if the level of efficiency is established with attainable targets as a consequence of opportune and reliable information in Management Accounting. In this article we analyse how the use of a Balanced Scorecard has helped Port Authorities from the Spanish State Port System to implement their strategic Plan. The Port Authorities have become reliant on the Competency Management model as an instrument for strategic planning of human resources and also in the progressive use of Process Management, which aims to meet the objectives established in the Strategic Plan. On this premise, we set out how the above-mentioned Port Authority can fulfil specific strategic and operational objectives regarding the efficiency and effectiveness of the services they provide.

Disclosure of Impairment: a comparative analysis of Brazilian listed companies in 2008

ID: 39

Authors: Heverton Masaru Ono, Jomar Miranda Rodrigues, Jorge Katsumi Niyama.

Source: Revista de Contabilidade do Mestrado em Ciências Contábeis da UERJ (Online), v. 15, n. 1, p. 67-87, January-April, 2010. 21 page(s).

Keyword: CPC 01 , CVM 527/07 , Disclosure , Footnotes , Impairment Test

Document type: Article (Portuguese) Show Abstract

The first application of impairment of assets by Brazilian companies show an important step to convergence process of Brazilian accounting practices to international accounting standards. Accordingly this, the objective of this study is to examine empirically the disclosure of information on the impairment in the structure of the Financial Statements and Notes of a sample of 132 listed companies that have shares traded on BM&FBovespa. To assist the analysis, tables were prepared that formed the basis for organizing and presenting the information provided by the companies. The results show that it is necessary to implement improvements in the level of disclosure of financial statements in order to fully meet the disclosure requirements placed in the CPC 01, as well as seeking further adherence of companies.