Palavra da Editora

ID: 75449

Authors: Profa. Dra. Nálbia de Araújo Santos.

Source: Revista Mineira de Contabilidade, v. 25, n. 1, p. 3-3, January-April, 2024. 1 page(s).

Document type: Other (Portuguese)

Editorial

ID: 75450

Authors: Gilberto José Miranda, Silvia Pereira de Castro Casa Nova, Elisabeth de Oliveira Vendramin.

Source: Revista Mineira de Contabilidade, v. 25, n. 1, p. 4-10, January-April, 2024. 7 page(s).

Document type: Article ()

Celebrating the paulo freire centenary: an analysis of the author’s contributions to accounting research

ID: 75451

Authors: Janielle Moreira, Marcello Angotti, Carolina Mafra de Sá.

Source: Revista Mineira de Contabilidade, v. 25, n. 1, p. 12-23, January-April, 2024. 12 page(s).

Keyword: Dialogic Accounting , Paulo Freire , Sustainability , Teaching

Document type: Article () Show Abstract

In this work, we investigate the incorporation of Paulo Freire’s thought into accounting studies and practices. We conducted a comprehensive survey of national and international research, seeking to identify how authors appropriate the author’s work. We analyzed 56 articles, of which almost half are by Brazilian authors. Among the international publications, Australia and the United Kingdom (in English) and Colombia (in Spanish) stand out. The use of Paulo Freire’s ideas focused on four areas: (i) pedagogical principles, (ii) knowledge necessary for teaching, (iii) accounting in social contexts, and (iv) dialogical accounting practice. Conducting research and debates on these topics indicates potential for improving accounting education and practice towards sustainability. However, as observed in some studies, there is still much to be done to effectively integrate Freire’s ideas into practice: in the basic teaching structure, in the classroom relationship, and in the conception and elaboration of socio-environmental reports.

Ideal counselor and feelings perceived during the course completion work

ID: 75452

Authors: Matheus Gonçalves Zadra Pacheco, Sonny Rogerio Camargo, Rayane Camila da Silva Souza, Alison Martins Meurer.

Source: Revista Mineira de Contabilidade, v. 25, n. 1, p. 24-37, January-April, 2024. 14 page(s).

Keyword: Advisor-student relationship; Feelings; Accounting Scienes; Orientation; Final paper

Document type: Article (Portuguese) Show Abstract

The research aimed to understand the ideal characteristics and feelings perceived by advisors and students during the process of preparing the final paper of advising professors and graduates of the Accounting Sciences course at a public higher education institution in the South region of Brazil. Brazil. The evidence was collected from semi-structured interviews with 6 supervisors and 5 students, and a content analysis was carried out. There are indications that in the process of choosing advisors and students, similarity with the professor’s line of research is valued. The characteristics of a good advisor are commitment, availability, and organization of the orientation process. The characteristics of a good student consist of autonomy, availability, dedication, and willingness to develop research. When advisors observe these characteristics in a student, they express pride, gratification, relief and happiness. In turn, when they do not observe, frustration, anguish, impotence, and sadness are experienced. Mentees, upon noticing such characteristics in their supervisors, feel relieved, confident, fulfilled, grateful and satisfied. Otherwise, despair, disappointment, anger, helplessness, and abandonment are felt. The study has different implications: (i) it reveals the importance of students paying attention to final paper from the beginning of the research; (ii) helps both parties to understand the expectations generated in this process; and (iii) reveals the importance of a formal guidance process for students taking up teaching hours.

Absorption costing integrated into the production effort unit (uep): study in a pasta and biscuits company

ID: 75453

Authors: Francisca Luciana Nepomuceno, Paulo Roberto de Carvalho Nunes, Rubens Carlos Rodrigues.

Source: Revista Mineira de Contabilidade, v. 25, n. 1, p. 38-52, January-April, 2024. 15 page(s).

Keyword: Absorption costing , Quality management information

Document type: Article (Portuguese) Show Abstract

Obtaining timely, relevant information that reflects, financially and operationally, the productive reality is a major contemporary challenge for companies, therefore, each costing method aims to meet different informational needs, focusing on accounting, fiscal, managerial or operational information. This study aims to investigate the perception of company managers regarding the quality of information about costs, due to the associated use of absorption costing and production effort unit (UEP) methods. To this end, descriptive research, document analysis and semi-structured interviews were used with managers in the controlling and production areas of the largest pasta and biscuit company in Brazil. The results indicated that the costing method per unit of production effort (UEP), when used appropriately and in accordance with its purposes, improves the quality of cost information and its use associated with the absorption costing method provides greater relevance and reliability in the use of this information, such as improving understanding of the economic-financial reflection of efficiency and productivity indicators and, mainly, in the comparison between production lines and business units that directs efforts and expenses in production, enabling more detailed analysis. in-depth and greater possibility of verifying information, making the entire decision-making system more robust and reliable.

Distribution of results and efficiency in credit unions

ID: 75454

Authors: Paulo Cesar Ribeiro, Vilmar Rodrigues Moreira, Valéria Gama Fully Bressan.

Source: Revista Mineira de Contabilidade, v. 25, n. 1, p. 53-68, January-April, 2024. 16 page(s).

Keyword: Credit unions , distribution of results , efficiency assessment

Document type: Article (Portuguese) Show Abstract

Cooperatives play a role as agent of local development prioritizing benefits to its members. An important issue is the way in which the results are distributed. This form of distribution is defined by the associates and can be directed to distribution to members or constitution of reserves. The goal of this article was to assess whether the strategies of results destination of credit unions are related to their efficiency, that was measured through data envelopment analysis. Data from 92 credit unions settled in south region of Brazil that belong to Sicredi and Sicoob systems were used. The scores of efficiency were computed for cooperatives grouped by to the most used practice of results distribution and affiliation system. It was concluded that there is no relation between the practices of destination of results and the efficiency. It was also found that there is a tendency for an increase in financial reserves and that is important to monitor administrative and employee expenses, because they have increased more than credit operations, deposit remuneration and net results. As main contribution of this study, it is possible to verify that several studies have already been published on efficiency of financial institutions, but there is a lack of studies that evaluate the strategies of results destination. Cooperatives must seek balance in the distribution of results either to reserves, which are important for economic and financial sustainability, and to deliberation in assembly, important for the sustainability of the relation with its members and compliance with cooperative principles.

Process of changing management and budget planning in a textile industry

ID: 75455

Authors: Annelise Torres da Costa, Alessandra de Almeida Silva, Leandro Augusto Toigo, Delci Grapegia Dal Vesco.

Source: Revista Mineira de Contabilidade, v. 25, n. 1, p. 69-82, January-April, 2024. 14 page(s).

Keyword: Human Praxis , Institutional Change , Institutional Contradictions , Textile Industry

Document type: Article (Portuguese) Show Abstract

This study seeks to understand how institutional contradictions and praxis promoted the process of institutionalization of managerial and budgetary control in a textile industry in western Paraná. Using a qualitative approach, the descriptive case study included interviews with managers from the Controlling, Consulting, Financial, Logistics, and Industrial areas. Visits were carried out to triangulate the data. The interviews collected information about the implementation of budgetary control, revealing that contradictions, such as the inefficiency of controls and systems, drove the change in management control. Human praxis was fundamental in this transformation, with the team demonstrating openness, engagement, and operational adaptations. The study contributes theoretically to the understanding of the contradictions, praxis, and changes in management controls within an organization in the textile industrial sector. It identified management techniques used and exposed the impact of changes in management control in this sector, through the implementation of the CONFIAR project, the FCA methodology (Fact, Cause, Action), and new management tools (Power BI). In practical terms, it identifies the management techniques and changes that impacted management control in the organization, as well as the legitimacy with the support of the Seo & Creed (2002) model in the implementation of budgetary and management controls in the textile industry. Socially, three Sustainable Development Goals (SDGs) stand out: (viii) Promote sustained, inclusive and sustainable economic growth, full and productive employment, and decent work for all; (ix) Build resilient infrastructure, promote inclusive and sustainable industrialization and foster innovation; and (xii) Ensure sustainable production and consumption standards.

The perception of university students on corruption and morality: a study in the light of neutralization techniques

ID: 75456

Authors: William Augusto Sousa de Oliveira, Reiner Alves Botinha.

Source: Revista Mineira de Contabilidade, v. 25, n. 1, p. 83-95, January-April, 2024. 13 page(s).

Keyword: Business Field , Corruption , Morality , Neutralization Techniques , University Students

Document type: Article (Portuguese) Show Abstract

This article aims to investigate the perception of university students, specifically in the field of business, regarding issues of morality and corruption, and the role of neutralization techniques in the students’ perspective. To achieve this goal, a questionnaire was employed as the data collection instrument, assuming the target population to be undergraduate and graduate students. The study is classified as quantitative in approach and descriptive in objective, utilizing descriptive statistics, as well as chi square test and paired Wilcoxon test for data analysis. Among the findings, it is notable that the students exhibited a low level of prior knowledge about the observed topics, and there was a positive relationship between neutralization techniques and the respondents’ perception of morality and corruption. The theoretical contributions include stimulating literature on corruption and morality in the business field, as well as introducing neutralization techniques into studies on these topics. Furthermore, this research aims to assist professionals and academics in the business field in understanding corruption and morality cases, and the influence of neutralization techniques on these cases, thus aiding in the search for mechanisms to mitigate the rationalization of immoral or illegal situations in the investigated environments.

Keep or sell? Using various theories to explain investment decision making behaviors on twitter and tesla

ID: 75457

Authors: Ana Claudia Santo Lima, Alexandre Pedroza Francisco, Neirilaine Silva de Almeida, Sirlei Lemes.

Source: Revista Mineira de Contabilidade, v. 25, n. 1, p. 96-105, January-April, 2024. 10 page(s).

Keyword: Assumption , investor behavior , Theories of Conflict of Interests

Document type: Teaching Case (Portuguese) Show Abstract

The case teaching relates the assumptions of different theories with investor decision-making, such as Agency Theory, Stewardship Theories, Stakeholders Theory, Contract Theory and Efficient Market Theory. So, a fictitious character was created, sir. Kusum, who becomes a shareholder of Tesla Motors Inc. and Twitter. Realizing that Musk’s attitudes affect investor behavior and, consequently, the price of shares, Mr. Kusum gathers information from the two companies to decide whether or not to continue with the investments. Faced with actual disclosures about the acquisition of Twitter, the case brings relevant information about the behavior of those involved to relate them to the Theories of Conflict of Interests. The case allows undergraduate and graduate students to discuss various theories that explain the behavior of market agents through a situation similar to reality, it also provides the expansion of students’ vision for a better understanding of the assumptions of the theories studied, applying them in a context that makes a direct link to recent events of Twitter’s buying speculation. In addition, it contributes with the visualization in practice of aspects of the theories employed in the case, also cooperates with teachers of undergraduate and graduate courses latu sensu and sctricto sensu in the disciplines of Theory of Accounting, Advanced Accounting, Theory Corporate Finance and Capital Market, enabling the use of a dynamic instrument that undertakes greater participation of pupils in teaching-learning.