Family Influence in the Design of Reward Systems

ID: 61952

Authors: Evandro de Nez, Ilse Maria Beuren.

Source: Sociedade, Contabilidade e Gestão, v. 16, n. 1, p. 1-17, January-April, 2021. 17 page(s).

Keyword: Family influence , Reward systems , Succession in management

Document type: Article (Portuguese) Show Abstract

This study analyzes the family influence in the design of the reward systems of a family business. Family influence was analyzed in the dimensions of power, experience and culture and the reward systems in monetary and non-monetary forms. A case study was carried out in an industrial automotive battery company located in the southwest of Paraná, in the period before and after the transition in management from the first to the second generation of the family. Data were collected through interviews with managers, documents and observation at meetings. The results of the research indicated family influence in the design of the reward systems and that these are used to disseminate their ideals in the organization. With the entry of the second generation in the management of the company, changes were perceived in the profile of management and the reward systems, but the purpose of disseminating the ideology of family management was maintained. Although some indicators reveal a subtle change in management, it is observed that it has been changing the perception of key managers of the company. The study contributes to the theoretical-empirical knowledge of family businesses regarding the perception of the family's influence in the design of reward systems and changes in management with the entry of the second family generation.

Paradoxes of Technology in the Smartphones Consumption by Elderly People

ID: 61953

Authors: Karla Ferreira Angelkorte, Luis Alexandre Grubits de Paula Pessôa, Natália Contesini dos Santos.

Source: Sociedade, Contabilidade e Gestão, v. 16, n. 1, p. 18-37, January-April, 2021. 20 page(s).

Keyword: Consumption , Elderly , Paradoxes of technology , Smartphone

Document type: Article (Portuguese) Show Abstract

Paradoxes of technology are contradictory qualities present in the same technology and affect the consumption experience. Studies on this topic usually are focus on young adults, thus little is known about the dualities associated with the technology consumption by elderly people. Hence, this article sought to identify the paradoxes of technology associated with the consumption of smartphones by elderly people. Focal groups and in-depth interviews were conducted with twenty smartphone users, aged between 65 to 85. The data indicate that these consumers experience five paradoxes of technology, which are capable of generating more negative than positive consumption experiences. The majority use of avoidance strategies shows that the difficulties of these elderly consumers in dealing with such paradoxes make them choose, primarily, to move away from technology.

Uma análise do Modelo de Avaliação de Projetos de Inovação para Obtenção de Capital de Risco Público do Programa Governamental CRIATEC I - BNDES à Luz dos Modelos Teóricos Contábeis para Mensuração de Intangíveis

ID: 61954

Authors: Herika Christina Maciel de Oliveira Costa, Branca Regina Catisano dos Santos Silva Riscado Terra, Tânia Maria de Oliveira Almeida Gouveia.

Source: Sociedade, Contabilidade e Gestão, v. 16, n. 1, p. 38-63, January-April, 2021. 26 page(s).

Keyword: CRIATEC , Innovation , Intangible Asset , Public venture capital

Document type: Article (Portuguese) Show Abstract

As a way to promote economic growth, governments of many countries create policies to incentive enterpernewership, inovation and technological development. They do so through govenment programs of incentive or funding directed to companies with this specific profile. In Brazil, the capital of public risk has been offered to innovative companies through the CRIATEC series funds promoted by the National Bank for Economic and Social Development – BNDES. These companies have mainly intangible assets, which should be considered by investors in their assessments prior to the allocation of resources. In this context, this research was developed in order to analyze how the intangible assessment methodology as a support tool for capital investment decision public risk, consider the forward innovation indicators to theoretical models proposed in the accounting literature. For this was done field study where, through research it was observed that is carried out in-depth analysis of the companies applying for the allocation of resources by assessing three risk factors: Potencial, financial risk and development risk. It was possible to verify innovation indicators present in the methodologies of evaluation of intangible proposals in the accounting literature on the analysis of these factors. However it was not possible to identify the use of a pre-defined methodology and parameterized by the Fund.

Potential Gains from Using Blockchain in Credit Risk Assessment

ID: 61955

Authors: Rafael Xavier de Oliveira, Nilton Oliveira da Silva, Rodrigo de Souza Gonçalves, José Alves Dantas.

Source: Sociedade, Contabilidade e Gestão, v. 16, n. 1, p. 64-82, January-April, 2021. 19 page(s).

Keyword: Blockchain , Credit risk , Real-time accounting , Z-Score

Document type: Article (Portuguese) Show Abstract

This paper aimed to present the potential gains in measuring credit risk from the adoption of blockchain technology. For this, we analyzed the accounting information of three large Brazilian companies from 2011 to 2018, simulating a proxy for a new informational environment from the advent of the blockchain, providing the so-called real-time accounting, with a view to monitoring the risk of credit. Thus, it was demonstrated how would be the effect of obtaining accounting information in this environment (almost simultaneous), contrasting with quarterly information. Using the Altman Z-score model (1968), as a reference - although it is not intended to validate the relevance of this model as an effective measure of credit risk - it was found that the curve of the estimated risk graph with the daily data more appropriately predicts then risk calculated with the quarterly information, that is, blockchain technology has the potential to provide new benefits in terms of increased analysis timeliness. As contributions to the advancement of the literature on the subject, this study expands the discussion on the potential benefits of real time accounting, especially in the assessment of credit risk. The simulations of the effects provided by the use of blockchain contribute to the debate on the use of this technology in the preparation and dissemination of accounting information to overcome the eminently theoretical discussions, trying to estimate, in a certain way, its impacts.

Open Innovation between the University-Industry: Profile of University Teachers

ID: 61956

Authors: Humberto Rodrigues Marques, Larissa Garcia Gomes, André Grützmann, André Luiz Zambalde.

Source: Sociedade, Contabilidade e Gestão, v. 16, n. 1, p. 83-104, January-April, 2021. 22 page(s).

Keyword: Cooperation , Open innovation , Teachers , University-Industry

Document type: Article (Portuguese) Show Abstract

Universities, through their academic research, began to act not only in the generation of knowledge, as teaching and research institutions, but also in the diffusion of this knowledge, being important agents within the perspective of open innovation. In this scope, the companies are the main agents of cooperation with universities, demonstrating the importance of studying university-company interaction. However, given that the interaction between the university and the companies has received little attention in the literature on Open Innovation, the present research aims to propose a set of factors to characterize the profile of university teachers groups regarding the interaction for open innovation between universities and companies. The research was characterized by a quantitative nature and used factor analysis and cluster analysis to analyze the responses collected through an online questionnaire. The questionnaire, developed from a theoretical model built from the literature, had 43 variables, being 13 referring to motivations, 13 about barriers and 17 about the means for cooperation between university-company. The questionnaire was sent to the e-mails of all professors at the federal universities in Minas Gerais, these being the subjects of analysis, collected on the university websites, and obtained a total of 499 responses, 408 of which were considered valid. Through the factor analysis it was possible to define and validate a set of factors used to characterize, later, the central characteristics of each group, where nine factors were extracted. The cluster analysis was developed with the purpose of identifying groups of professors within the universities regarding the practices of open innovation between university and company, where 2 clusters were identified. Generally, the results show that university professors who have a higher degree of qualification have more perspective regarding the aspects related to the interaction for open innovation between universities and companies.

Quem Tem Medo de se Comunicar? Análise da Apreensão na Comunicação de Estudantes de Ciências Contábeis

ID: 61957

Authors: João Paulo Resende de Lima, Elisabeth de Oliveira Vendramin, Claudio de Souza Miranda.

Source: Sociedade, Contabilidade e Gestão, v. 16, n. 1, p. 105-127, January-April, 2021. 23 page(s).

Keyword: Apreensão na Comunicação , Ciências Contábeis , Comunicação Oral , Comunicação Verbal

Document type: Article (Portuguese)

The Profile of the Discipline Rural Accounting in the Brazilian Federal Universities: An Analysis After Adoption of CPC 29/IAS 41

ID: 61958

Authors: Thaís da Silva Rodrigues, Deyvison de Lima Oliveira, José Arilson de Souza, Elder Gomes Ramos.

Source: Sociedade, Contabilidade e Gestão, v. 16, n. 1, p. 128-146, January-April, 2021. 19 page(s).

Keyword: Federal Universities , Higher Education , Rural Accounting

Document type: Article (Portuguese) Show Abstract

With the publication of the Pronouncement CPC 29, the method of measurement of biological assets is modified, appearing demands for changes also in the teaching of Rural Accounting that is branch of financial accounting with specific characteristics in subjects related to the evaluation and measurement of biological assets and agricultural products. The objective of this research is to identify the profile of the discipline Rural Accounting in the Brazilian federal universities between 2015 and 2016. For that, a descriptive approach with a qualitative aspect of the document type was used. Analyzes of the teaching plans and pedagogical projects of the course of Accounting of 30 federal universities within the universe of 40 institutions of higher education were carried out. The results revealed considerable variations in the teaching method, discipline nomenclatures, contents and references. As for the denomination of the disciplines, there were initially 13 different nomenclatures. The contents 'Biological Asset', 'CPC 29' and 'Measurement method at fair value' were addressed in only 25% of the universities; the subjects related to 'rural activity', 'unit of accounts' and 'accounting reports' are more present in the plans. Regarding the most suggested references, we highlight the references of the author Jose Carlos Marion, different of the CPC 29 standard that was present in only four teaching plans or pedagogical project. And when it comes to methodology, institutions use the traditional method of teaching. The analysis provides indications that the essential concepts and applications of CPC 29, especially regarding the measurement and disclosure of biological assets and agricultural products, are outside the teaching plans and pedagogical projects in the accounting courses.

Explanatory Power of Fundamentalists Multiples in Brazilian Bank Analysis

ID: 61959

Authors: Joice Garcia de Oliveira, Juliano Lima Pinheiro, Laura Edith Taboada Pinheiro, Evandro Alves Machado Júnior.

Source: Sociedade, Contabilidade e Gestão, v. 16, n. 1, p. 147-170, January-April, 2021. 24 page(s).

Keyword: banks , fundamentalist analysis , Fundamental multiples valuation , valuation

Document type: Article (Portuguese) Show Abstract

The study aimed to identify the explanatory power of fundamentalist multiples in the evaluation of Brazilian banking institutions. In addition, we sought to indicate the determinants that influence the results estimated by the multiples. The fundamentalist multiples analyzed were price-to-earnings (P/E), book-value-price (P/B) and operating-earnings-price (P/OE) and the sample was formed by publicly traded Brazilian banks in the period from 2015 to 2019. To evaluate the multiple with better predictive power, the Mean Absolute Percentage Error (MAPE) was considered and to identify the determinants of the multiple, a multiple regression was performed with panel data considering as possible determinants the return on equity, business risk, size of the company, its growth, ownership control, average return on credit operations and operational efficiency index. The results indicated that the multiple P/E has better predictive power over the value of Brazilian banks. This result can be explained by the nature of the banks' operations, since they hold a greater volume of financial assets and liabilities, while companies, in general, have high asset fixed assets and depreciation. Regarding the determinants of the multiple P/E, the average return on credit operations showed a positive relationship with the P/E, while the ROE was not a good indicator for analyzing banking institutions. The business risk, growth, size and efficiency of the firm were also positively related to P/E. In addition, the results shown that public banks tend to have larger multiples than private banks. This work contributes with the literature on multiples for the valuation of Brazilian banks, which is quite small in Brazil, and by analyzing sector-specific variables as determinants of P/E.

Representativeness of Accountant Women in Accounting Offices and Gender Inequalities in Accounting Practice: A Question Still Debating?

ID: 61960

Authors: Márcia Alves dos Santos, Marlene Catarina de Oliveira Lopes Melo, Georgiana Luna Batinga.

Source: Sociedade, Contabilidade e Gestão, v. 16, n. 1, p. 148-163, January-April, 2021. 16 page(s).

Keyword: Accounting , Discrimination , Male Domination , Occupational Segregation , Women Accountants

Document type: Article (Portuguese) Show Abstract

The aim of this study was to analyze the accounting practice experiences, focusing on the division of labor and gender inequalities found by women accountants who work in small accounting offices. In methodological terms, this is a qualitative-descriptive research guided by the assumptions of interpretativism, interested in understanding a reality that cannot be quantified, subjective in nature, namely, the accounting practices of women accountants, through the analysis of your professional reports. The results indicate that the professional spaces of brazilian accounting have not yet been able to reach an equitable distribution of positions and salaries between genders in the workplace. When analyzing the market and accounting area, the professional presence of female accountants has grown in numerical terms, but they still identify with the cultural values of male domination of the profession, reproducing and legitimizing them, which makes it difficult its process of equality, perpetuating gender inequality in the division of labor. As a major contribution, this study looked at the continuity of gender inequalities in accounting practice, especially in the small accountancy offices at the research locus. As the presence of the female accountant progresses in numerical terms, vertical segregation persists, as accountants still face difficulties to assume high positions in organizations, thus constituting the importance of disseminating this discussion with implications for the market work and the development of society.