A sociedade em rede

第１章 会計理論の対象—ＡＳＯＢＡＴの序説を中心として 第２章 会計理論の形成方法—理論形成の方法論 第３章 会計理論の認識—会計における認識論 第４章 会計理論の基礎概念—ペイトン・リトルトンの基礎概念 第５章 会計理論の基礎単位—資産・負債・資本および費用・収益概念 第６章 会計理論の効用—リトルトンの所説を中心として

会計理論の構造 = Accounting theory

Monografia apresentada a Universidade
Fernando Pessoa como parte dos requisitos
para a obtencao do grau de licenciada em
Gestao

https://bdigital.ufp.pt/bitstream/10284/983/2/Monografia.pdf

Contabilidade e Gestão Ambiental

This study examines whether the three-way interaction between budget emphasis, budgetary participation and task difficulty affecting managerial performance, found in the manufacturing sector (Brownell and Dunk, AOS, 1991) can be generalized to the financial services sector. It also extends this research area across national culture within the theoretical framework suggested by Harrison (AOS, 1992) using a sample of 189 Australian and Singaporean financial services sector managers. The financial services sector was studied as little research attention has been directed to this sector. Additionally, since financial services sector mangers are routinely involved with financial and accounting matters, their better understanding of accounting may lead to a greater acceptance of accounting controls than nonfinancial sectors managers. Consequently, their reactions to accounting based evaluative styles and budgetary participation are expected to be more favorable than those of nonfinancial sector managers. The results indicate that budget emphasis has a significant and positive main effect on performance for financial services sector managers, whilst budgetary participation interacts significantly with task difficulty to affect performance. No cultural effects on the relationship between evaluative styles and performance were found.

The Impact of Budget Emphasis, Participation and Task Difficulty on Managerial Performance: A Cross Cultural Study of the Financial Services Sector

Towards a smart grid power system in Brazil: Challenges and opportunities

The activity based costing system (ABC) initially was developed from the decade of 1980 and since then diverse studies has been published on the subject. In Brazil, one of main forums of debate on the ABC has been the Brazilian Congress of Costs. Initiate in 1994, has subsidized the quarrels on the subject "costs", congregating diverse professionals and academics. This article aims at to analyze the characteristics of publications on the ABC. For in such a way, it is used of the bibliographical research and the analysis of content, carried through on articles published in editions of 1997 to the 2006 of the related congress. The results show that ABC has had little theoretical contribution of articles, having been the same ones and very based in contents of book classic texts and authors. Another predominant characteristic of articles is its configuration as eminently directed works to the practical application of the ABC.

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Publicações sobre o Custeio Baseado em Atividades (ABC) em Congressos Brasileiros de Custos no Período de 1997 a 2006

viewpoint of contingency theory. We aimed at identifying the practices adopted, the characteristics of the contingency factors, the values of the performance variables and at analyzing the relation between these variables. The sample used comprises 73 firms listed in the 2012 edition of the Anuario Valor 1000 magazine. The data were collected using a questionnaire. Our analysis was conducted through frequency distribution, cluster analysis, Fisher’s exact test, Kruskal-Wallis test and the median. Our results suggest that the most used controllership practices are: operating budget, performance evaluation, and tax planning. These environments are marked by dynamism, diversity, complexity, and hostility. The structure is mechanicist. The processes are routine, complex, and standardized. Firms have technology groups aiming at producing greater efficiency on the processes. The larger firm comes from the energy sector. The bigger performance of the firms in the Cluster 3 may be due to the environment factor, to the alignment between environment and strategy, environment and structure, and strategy and technology factors, and to the degree of adoption of the capital budgeting and of the economic value added. The smaller performance of the firms included in the Cluster 2 may be a consequence of the misfit between the strategy factor with structure and technology factors, and a result of the lower degrees of adoption of the capital budgeting and of the economic value added. We conclude that the bigger alignment between the contingency factors and the adoption of controllership practices may affect the firm’s performance.

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Práticas de controladoria, desempenho e fatores contingenciais: um estudo em empresas atuantes no brasil

This thesis, which is the fruit of a series of research projects on the field of costs, presents a referential model for the strategic control of costs. The first chapter presents an overview about current issues and some questions about the subject. The second and third chapter present, respectively, Strategy and Management Control Theories. Together they offer a conceptual basis to develop the Strategic Cost Control Model. The fourth chapter presents service organizations concepts as a subsidy for case studies. From several researches, the fifth chapter presents a proposal for a Framework for Strategic Cost Control, based on research on the field. The sixth chapter presents the methodology for field research, through multiple case studies. The seventh chapter shows the cases studied by the author and their analyses. Finally, chapter eight presents conclusions, showing the validity and utility of Strategic Control of Cost and future work recommendations.

Controle estratégico de custos: um modelo referencial avançado

Esta pesquisa buscou fornecer uma revisao meta-analitica dos determinantes da relacao entre a participacao orcamentaria e o desempenho gerencial em pesquisas desenvolvidas na area comportamental da contabilidade. Para tanto, utilizou-se da tecnica de meta-analise em 17 estudos publicados em Journals de alto impacto, especializados na area contabil e indexados na base Scopus , que analisaram a relacao entre a participacao orcamentaria e o desempenho gerencial, no periodo de 1978 a 2015. A Meta-analise possibilitou resumir os resultados de pesquisas anteriores a respeito dessa relacao, incluindo variaveis individuais quantitativamente. Os resultados encontrados em um periodo de 37 anos de pesquisas nesta area apontam que quatro variaveis comuns possuem poder explicativo para o desempenho gerencial. Evidenciam que as variaveis de dificuldade na tarefa, justica regulamentar, interacao entre a enfase no orcamento e a participacao orcamentaria, e a interacao entre a participacao orcamentaria e a dificuldade na tarefa, sao determinantes para predizer o desempenho gerencial. Os achados desta pesquisa corroboram com os resultados de pesquisas internacionais fragmentadas, fortalecendo a compreensao sobre a relacao entre a participacao orcamentaria e o desempenho gerencial. Neste caso, sugerem uma possivel explicacao para os resultados conflitantes encontrados sobre o tema, sugerindo que a participacao orcamentaria pode influenciar indiretamente o desempenho gerencial e nao de forma direta. Tambem revelam que a pesquisa comportamental na area contabil ainda e incipiente, observando o efeito de poucas variaveis em sua investigacao, constituindo-se um campo de pesquisa ainda pouco explorado.

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Participação orçamentária e desempenho gerencial: uma meta-análise das relações encontradasem pesquisas desenvolvidas na área comportamental da contabilidade

Este artigo tem por objetivo analisar as caracteristicas das publicacoes sobre controladoria no setor publico. No Brasil um dos principais foruns de discussao sobre controladoria tem sido o Congresso USP de Controladoria e Contabilidade. Iniciado em 2001, este evento tem subsidiado as discussoes sobre o tema “controladoria e contabilidade” na producao cientifica, congregando diversos profissionais e academicos. A metodologia adotada constitui-se de pesquisa bibliografica e de analise de conteudo. Foram analisados os artigos publicados nas edicoes de 2001 a 2011 do referido congresso. Durante as analises observaram-se os temas abordados, o metodo de pesquisa adotado, os autores dos artigos, a formacao academica e as referencias utilizadas nos trabalhos. Dentre os principais resultados desse estudo destacam-se: a) nao ha muitas publicacoes sobre o assunto, demonstrando que a importância dada ao tema pelos pesquisadores brasileiros no congresso em analise e baixa; b) os artigos publicados apresentam como procedimento de pesquisa: a pesquisa bibliografica, a pesquisa de campo e o estudo de caso; c) os artigos geralmente sao publicados por mais de um autor; e d) o autor mais influente e Valmor Slomski. A relevância do estudo esta em contribuir para a identificacao da evolucao quantitativa e qualitativa da pesquisa em controladoria publica no Brasil.

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Carlos Alberto Diehl

Papers

Publicações sobre o Custeio Baseado em Atividades (ABC) em Congressos Brasileiros de Custos no Período de 1997 a 2006

Práticas de controladoria, desempenho e fatores contingenciais: um estudo em empresas atuantes no brasil

Controle estratégico de custos: um modelo referencial avançado

Participação orçamentária e desempenho gerencial: uma meta-análise das relações encontradasem pesquisas desenvolvidas na área comportamental da contabilidade

Controladoria no setor público: uma análise dos artigos publicados no congresso usp de controladoria e contabilidade - período de 2001 a 2011