Silvia Pereira de Castro Casa Nova

Bio: Silvia Pereira de Castro Casa Nova is an academic researcher from University of São Paulo. The author has contributed to research in topics: Teamwork & Corporate Education. The author has an hindex of 11, co-authored 68 publications receiving 451 citations. Previous affiliations of Silvia Pereira de Castro Casa Nova include Laval University & University of Minnesota.

Os saberes dos professores-referência no ensino de contabilidade

Abstract: This study aims to evaluate the knowledge prevalent in teachers perceived as model professors by students in an accounting course at a public Brazilian university. The study is justified by the recent significant changes in accounting in Brazil. To achieve this purpose, a qualitative study was structured in which the following research strategies and data collection techniques were used: (i) bibliographical research concerning relevant literature on the subject; (ii) documentary research examining teacher evaluations made by the institution; (iii) questionnaires completed by students in their last year; (iv) focus groups with a number of the students who responded to the questionnaires; and (v) semi-structured interviews with professors characterized by students as model professors. Supported by discussions concerning the knowledge, expertise, and skills needed for teaching (Shulman, 1986; Garcia, 1992; Freire, 2000; Pimenta, 1998; Pimenta & Anastasiou, 2002; Gauthier, Martineau, Desbiens, Malo, & Simard, 1998; Tardif, 2003; Cunha, 2004; Masetto, 1998; Braslavsky, 1999; Perrenoud, 2000; Zabalza, 2006) and those required for teaching accounting (Antonelli, Colauto, & Cunha, 2012; Miranda, 2011; Catapan, Colauto, & Sillas, 2011; Vasconcelos, 2010; Slomsky, 2009; Araujo & Santana, 2008; Celerino & Pereira, 2008; Andere & Araujo, 2008; Laffin, 2005), as well as research on exemplary teachers (Young & Shaw, 1999; Lowman, 2007), the following results were obtained: the subjects responsible for the most significant learning experiences during the program were those perceived as the basis of the program (Basic, Intermediate, and Advanced Accounting) and that had the greatest practical application. The main criteria for selecting model teachers were the teacher's teaching methodology, attitudes, and personal qualities. Furthermore, it was observed that the three types of teaching knowledge that supported these choices were, in order of importance, didactic knowledge, mastery of content, and experiential knowledge. These results demonstrate the need for systematic teacher preparation for teaching; the need for continuing education, especially to obtain more knowledge on the content being taught; and the importance of the teachers' being connected with market practices.

Mapeamento e análise bibliométrica da utilização da Análise Envoltória de Dados (DEA) em estudos em contabilidade e administração

Abstract: Este artigo efetua uma pesquisa bibliometrica das publicacoes em eventos e periodicos brasileiros das areas de Contabilidade e Administracao, com a finalidade de mapear e analisar a utilizacao da Analise Envoltoria de Dados (DEA). A DEA representa uma metodologia, baseada em programacao matematica, que busca avaliar o desempenho de unidades operacionais homogeneas, considerando multiplos inputs (entradas ou insumos ou indicadores do tipo quanto menor, melhor) e multiplos outputs (saidas ou produtos ou indicadores do tipo quanto maior, melhor). Apesar de bastante difundida no exterior, tem aplicacao ainda recente e restrita no Brasil. Dessa forma, este estudo tem o intuito de oferecer um panorama dos estudos realizados e constituir-se em base de referencia para estudos futuros. Os resultados revelam que nas areas de Contabilidade e Administracao a aplicacao de DEA se encontra em uma fase embrionaria, onde as publicacoes se encontram migrando da concentracao em eventos para a divulgacao em periodicos.

Proposta de um modelo estruturado de análise de demonstrações contábeis

Abstract: Este estudo apresenta um modelo estruturado de analise de demonstracoes contabeis, baseado em Analise por Envoltoria de Dados. Embora bastante difundida no exterior, com mais de 400 trabalhos publicados entre 1978 a 1992 (Charnes, Cooper, Lewin & Seiford, 1997: 11), poucos estudos trataram da utilizacao da DEA em analise de demonstracoes contabeis. Para tanto foi desenvolvida uma metodologia que relaciona etapas e procedimentos para estruturacao de um modelo DEA partindo-se das informacoes contidas em demonstracoes contabeis de empresas do setor eletrico brasileiro, obtidas da base de dados Melhores e Maiores de Fipecafi-Exame, para os anos de 1999 e 2000. Os escores de eficiencia obtidos pela aplicacao do modelo foram comparados com o indicador de Excelencia Empresarial de Melhores e Maiores e com o Retorno sobre o Patrimonio Liquido, indicador contabil tradicional, explorando-se vantagens e limitacoes. Os resultados preliminares apontaram para a complementaridade dos metodos de avaliacao de empresas apresentados. Ressalte-se a recomendacao de utiliza-los conjuntamente, explorando as divergencias entre os metodos e expandindo a compreensao dos fatores que influenciam a eficiencia empresarial.

Interação entre rentabilidade e liquidez: um estudo exploratório

Abstract: Resumo O presente artigo teve o objetivo de examinar a relacao entre rentabilidade e liquidez para um grupo de empresas no Brasil, do setor de Comercio Varejista, no periodo de 2000 a 2003. A hipotese levantada por Hirigoyen (1985), que serviu de motivacao para o presente estudo, foi que, no medio e longo prazos, a rentabilidade e liquidez assumiriam relacao positiva, contrariando o que ocorre no curto prazo, onde se verifica um conflito entre os indicadores. Partindo das informacoes contabeis das empresas da amostra, com base em procedimentos estatisticos, essa relacao foi examinada, sendo proposta, para tanto, uma distincao entre empresas com alta rentabilidade e liquidez, em contraposicao a outras em situacao oposta. Os resultados mostraram uma correlacao negativa entre liquidez e rentabilidade, no curto prazo. No entanto, nos medio e longo prazos, o resultado contrariou a hipotese de Hirigoyen (1985), indicando a predominância de empresas em que quanto maior a rentabilidade, menor o indice de liquidez corrente e vice-versa. Assim, a se julgar por esses resultados, as empresas enfrentariam um dilema entre liquidez e rentabilidade tanto a curto, quanto medio prazo. O estudo teve natureza exploratoria e suas conclusoes restringem-se ao grupo de empresas e aos periodos examinados. Palavras-chave : Financas Corporativas; Analise Financeira; Rentabilidade; Liquidez ABSTRACT The aim of this article was to examine the relation between profitability and liquidity of a group of companies, of the sector of retail trade, in Brazil, from 2000 to 2003. The hypothesis raised from Hirigoyen (1985), which motivated the present study, was that in medium and long run, profitability and liquidity would assume positive correlation, in contrary of what occurs in short term, where a conflict between the ratios can be verified. Using the accounting information of the companies of the sample, on the basis of statistical procedures, this relation was examined, suggesting therefore a distinction between companies with high profitability and liquidity and other companies in opposing situation. The results show that it is possible to verify negative correlation between liquidity and profitability in short term. However, in medium and long run, the results oppose the hypothesis of Hirigoyen (1985), indicating the predominance of companies with opposite ratios even in medium run. Thus, if judging by these results,the companies would face a dilemma between liquidity and profitability either in short, medium or long period. The study had an exploratory nature and its conclusions are restricted to the group of companies and to the periods examined. Keywords: Corporate Finance; Financial Analysis; Profitability; Liquidity.

Teoria da autodeterminação: uma análise da motivação dos estudantes do curso de ciências contábeis

Abstract: The Self-Determination Theory has been widely discussed in the field of motivation in school learning and, according to some researchers, this theory can be summarized as a continuum of self-determination that indicates six types of motivation, which vary qualitatively according to the internalization of external rules of behavior. In this sense, the present study aimed to evaluate the motivation of Accounting Science students in a public university in light of the Self-Determination Theory. The research sample consisted of 259 students enrolled in all academic terms of the Accounting degree program of a public higher education institution in Brazil. The survey results were analyzed using exploratory factor analysis, which identified seven factors that explain 61.09% of the total data variability. The results of the present study are somewhat consistent with those found in previous studies, and the motivation for learning was quite diverse among the students studied. However, some students were concerned with deepening their level of expertise or achieving adequate foundations for their future role. Others were concerned only with getting their diploma or were present in classes simply to meet attendance requirements. These findings show the relevance of studies on the teaching of Accounting because the field has epistemological peculiarities that must be considered while teaching and learning. It is important to emphasize the importance of understanding and evaluating students' motivational levels because this will facilitate planning while encouraging and exploring motivation in academic settings.

Modelo de classificação de risco de crédito de empresas

Abstract: The process of credit risk management in financial institutions has been revised in recent years. In this context, large banks have developed and implemented several new techniques for measuring borrowers credit risk. This research aims to develop a risk classification model to assess the credit risk of companies in the Brazilian market. The model was built based on a sample of publicly traded companies classified as solvent or insolvent during the period from 1994 to 2004. Logistic regression was used to develop the model. The independent variables of the model are financial ratios, calculated from the financial statements and used as proxies of companies economic and financial situation. The validation of the model was done using the Jackknife method and a ROC Curve. The results of the study indicate that the risk classification model developed predicts default events one year prior to failure with good level of accuracy. The results also indicate that financial statements contain information that allow for the classification of companies as probably solvent or probably insolvent.

Avaliação de desempenho econômico-financeiro: uma proposta de integração de indicadores contábeis tradicionais por meio da metodologia multicritério de apoio à decisão construtivista (mcda-c)

Abstract: O estudo objetiva propor um modelo para Avaliacao de Desempenho economico-fi nanceiro, considerando os indicadores contabeis tradicionais e buscando integra-los, com base nas percepcoes do decisor, para possibilitar uma avaliacao global do desempenho economico-fi nanceiro da organizacao. Para atender ao objetivo, selecionou-se a metodologia Multicriterio de Apoio a Decisao Construtivista (MCDA-C). O modelo proposto foi operacionalizado na Cia. Cacique Cafe Soluvel S.A. Os resultados obtidos possibilitaram a identifi cacao de um valor de desempenho economico-fi nanceiro global de 37 pontos em 2003 e 16 pontos em 2005, em uma escala em que zero ponto equivale ao nivel “neutro” e 100 pontos equivalem ao nivel “bom”; bem como uma visualizacao do perfi l de desempenho economico-fi nanceiro e daqueles aspectos em que o desempenho esta comprometedor. O estudo apresenta limitacoes ao usar apenas informacoes fi nanceiras divulgadas ao publico externo e a falta de participacao dos gestores da empresa na construcao do modelo. Porem, a implementacao da MCDA-C evidenciou que sua utilizacao como ferramenta de intervencao pode auxiliar o processo de Avaliacao de Desempenho economico-fi nanceiro. PALAVRAS-CHAVE: Desempenho economico-fi nanceiro; Indicadores contabeis; MCDA-C.

Data envelopment analysis: theory and applications

Abstract: The papers comprising this special journal issue contribute to the theory and application of data envelopment analysis (DEA). The original idea of this special issue was discussed at the 48th Annua...