Revista de Educação e Pesquisa em Contabilidade 

About: Revista de Educação e Pesquisa em Contabilidade is an academic journal published by Conselho Federal de Contabilidade (CFC). The journal publishes majorly in the area(s): Accounting information system & Stock exchange. It has an ISSN identifier of 1981-8610. It is also open access. Over the lifetime, 140 publications have been published receiving 683 citations. The journal is also known as: Journal of Education and Research in Accounting & Revista de Educación e Investigación en Contabilidad.

Fatores determinantes do nível de disclosure voluntário das companhias abertas no Brasil

Abstract: The objective of the study is to identify the factors explaining voluntary disclosure level of publicly traded companies in Brazil. The research is based on Verrecchia's Voluntary Disclosure Theory (2001). Companies' disclosure level was defined from metrics composed of six categories and 43 subcategories: Business Environment (8), Operational Activity (8), Strategic Aspects (8), Financial Information (7), Financial Indexes (4) and Corporate Governance (8). The analysis of voluntary disclosure was performed based on the Standard Financial Statements from the fiscal year which ended in 2007, through content analysis technique. The sample is composed of the 100 largest non-financial publicly traded companies. Using a multiple regression model, nine hypotheses were tested: audit, profitability, internacionalization, size, corporate governance, indebtedness, share control, stock issue and industry. Results show that larger electric power companies with American Depositary Receipts (ADRs) at levels II and III in the New York Stock Exchange (NYSE), which adopt different levels of Sao Paulo Exchange's (Bovespa) corporate governance, present, on average, a higher level of voluntary disclosure. These results can be interpreted in the light of bonding hypothesis and also political costs hypothesis, as larger companies and those with best practices regarding corporate governance show higher levels of voluntary disclosure. It is also possible to note that sector regulation, especially in the electric power sector, is also a significant factor to explain the level of voluntary disclosure of publicly traded companies.

Modelagem de Equações Estruturais com Mínimos Quadrados Parciais: um Exemplo daAplicação do SmartPLS® em Pesquisas em Contabilidade

Abstract: In view of the Accounting academy’s increasing in the investigation of latent phenomena, researchers have used robust multivariate techniques. Although Structural Equation Models are frequently used in the international literature, however, the Accounting academy has made little use of the variant based on Partial Least Squares (PLS-SEM), mostly due to lack of knowledge on the applicability and benefits of its use for Accounting research. Even if the PLS-SEM approach is regularly used in surveys, this method is appropriate to model complex relations with multiple relationships of dependence and independence between latent variables. In that sense, it is very useful for application in experiments and file data. In that sense, a literature review is presented of Accounting studies that used the PLS-SEM technique. Next, as no specific publications were observed that exemplified the application of the technique in Accounting, a PLS-SEM application is developed to encourage exploratory research by means of the software SmartPLS®, being particularly useful to graduate students. Therefore, the main contribution of this article is methodological, given its objective to clearly identify the guidelines for the appropriate use of PLS. By presenting an example of how to conduct an exploratory research using PLS-SEM, the intention is to contribute to researchers’ enhanced understanding of how to use and report on the technique in their research.

SPED – Sistema Público de Escrituração Digital: Percepção dos contribuintes em relação os impactos de sua adoção

Abstract: The Brazilian Government used as a model the Electronic Governments of countries such as Spain, Chile and Mexico, among others, for creating the PSDB - Public System of Digital Bookkeeping, entering into the digital era. The exploratory research developed in this paper has the objective of verifying whether there has been operational improvements in the corporations as a result of the adoption of PSDB. These improvements, such as the time reduction for the issuance of BS, reduction of errors, greater flexibility and productivity in the process of goods reception and transport, in addition to the reduction in spending on paper and document storage and reduction of accessory obligations are pointed by government authorities as positive factors for corporations. When handling data, the Bivaried Statistics was utilized - using measures of association between two nominal variables - Phi Coefficient and Cramer V. The results obtained were compared to a similar study performed in Chile, and it was verified that the Brazilian taxpayers have perspectives different from Chileans´. The respondents have not obtained satisfactory results in terms of time reduction for issuing bills of sale, more agility and productivity in receiving goods or reduction in paper acquisition. Many of them expect future benefits, mainly regarding the reduction in the risks of frauds and in the operational costs.

Escolha da estrutura apropriada de um sistema de controle gerencial: uma proposta de análise

Abstract: Uma das principais questoes de pesquisa na literatura empirica de controle gerencial e a identificacao dos fatores que determinam a escolha apropriada da estrutura de um sistema de controle gerencial. Diante desse proposito, um dos criterios utilizados e a analise do seu relacionamento com o desempenho organizacional, considerando o efeito de variaveis contingentes. Entretanto, tem sido defendido que e dificil isolar o impacto da estrutura de um sistema de controle gerencial sobre o desempenho organizacional, tendo em vista a quantidade de outras variaveis contextuais que podem influencia-lo. Diante dessa limitacao, este estudo pretende sugerir, por meio de analise critica, uma proposta para identificacao e analise da estrutura apropriada de um sistema de controle gerencial que tenha como parâmetro de definicao os beneficios decorrentes de seu uso, da satisfacao do usuario e do impacto individual. Esta proposta e construida a partir de duas estruturas teoricas: de um lado, o modelo de sucesso de um sistema de informacao (Delone; Mclean, 1992) e, de outro lado, da estrutura de um sistema de controle gerencial (Ferreira; Otley, 2006). Ao final, apresentam-se oportunidades para futuras pesquisas a partir da proposta de analise sugerida.