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Uma contribuição ao estudo da contabilidade como sistema de informação; A contribution to the study of accounting as an information system

Riccio, Edson Luiz
Fonte: Biblioteca Digitais de Teses e Dissertações da USP Publicador: Biblioteca Digitais de Teses e Dissertações da USP
Tipo: Tese de Doutorado Formato: application/pdf
Publicado em 15/04/1992 Português
Relevância na Pesquisa
46.26%
O contínuo aparecimento de novos conceitos para o desenvolvimento e controle de uma organização, os avanços da Contabilidade Gerencial além da crescente demanda pela Contabilidade Financeira colocam um desafio para a Contabilidade e todos os envolvidos na sua utilização, operação, pesquisa, desenvolvimento e implementação. Este desafio tem sido mais forte devido ao aumento da complexidade das organizações e o impacto causado pelos Computadores, que reforçaram o conceito de velocidade nos negócios. Adicionalmente, a influencia da cultura japonesa na Administração Organizacional, mais especificamente, "kanban", "Just in Time", Circulos de Qualidade e flexibilidade, trouxeram mudanças no comportamento organizacional, pressionando a área contábil a atuar dentro dos mesmos padrões. Muitos autores tem questionado sobre estes aspectos como, por exemplo: Bromwich & Hopwood em " Research and Current Issues in Management Accounting (1986, dizendo: "Varias abordagens para estrutura organizacional estão criando diferentes necessidades de informação para decisão e controle. Maior enfase está sendo colocada na necessidade de atender tanto as necessidades de informação locais quando as da administração central, e mais...

About the relations between Management Accounting Systems, Intellectual Capital and Performance

Novas, Jorge; Sousa, António; Alves, Maria do céu
Fonte: Edis - Publishing Institution of the University of Zilina - Slovak Republic Publicador: Edis - Publishing Institution of the University of Zilina - Slovak Republic
Tipo: Artigo de Revista Científica
Português
Relevância na Pesquisa
66%
The present study is focused on the contribution of management accounting systems (MAS) in the development of intellectual capital (IC). Based on empirical evidence that supports the proposition that the value creation process is strongly associated to the level of IC, the study also examines the mediating effect of MAS on performance through their positive direct effect on IC. These relationships were consolidated into a model and empirically tested with data from 281 Portuguese firms using the Structural Equation Modeling (SEM). The findings show that six out of nine hypothesized relationships were supported by data with positive and significant causal links between MAS and the human and structural dimensions of IC. Results confirmed the conceptual validity of the circular model for the interactions among the three IC dimensions. Results also showed a positive and significant direct effect of structural capital on performance. Overall, the results confirmed the validity of the proposed model and contributed to the literature on the role of MAS in supporting the development of the IC

MANAGEMENT ACCOUNTING SYSTEMS, INTELLECTUAL CAPITAL AND PERFORMANCE: AN INTEGRATED APPROACH

Novas, Jorge; Alves, Maria do Céu; Sousa, António
Fonte: Universidad de Vigo Publicador: Universidad de Vigo
Tipo: Artigo de Revista Científica
Português
Relevância na Pesquisa
66%
The purpose of this study is to empirically test the relationship between management accounting systems (MAS), intellectual capital (IC) and organizational performance. It is highlighted the role of MAS as information networks that collect, process and communicate information that influence the development of IC, as well as networks of relationships that support the establishment of conditions for the creation and integration of organizational knowledge. An arguably complete framework of the relations between MAS, IC and performance is developed and empirically tested using structural equation modelling. A questionnaire was developed to conduct a survey of senior managers of Portuguese companies. The study provides an integrated view of the relations between MAS, IC and performance, from which are deduced strong interdependencies between variables. Statistical support was found for six out of nine hypothesized relationships, allowing at a clear evidence of the ability of MAS to assist the development of the different dimensions of IC and therefore IC as a whole.

Analysis of the Factors Affecting Resistance to Changes in Management Accounting Systems

Angonese,Rodrigo; Lavarda,Carlos Eduardo Facin
Fonte: Universidade de São Paulo, Faculdade de Economia, Administração e Contabilidade, Departamento de Contabilidade e Atuária Publicador: Universidade de São Paulo, Faculdade de Economia, Administração e Contabilidade, Departamento de Contabilidade e Atuária
Tipo: Artigo de Revista Científica Formato: text/html
Publicado em 01/12/2014 Português
Relevância na Pesquisa
56.18%
Despite changes in the environment and management accounting practices, studies indicate that management accounting systems do not change or change at a much slower rate than expected. The stability of the management accounting systems used by companies may relate to resistance to changing these systems. This study analyzes the factors that contribute to resistance to implementing an integrated management system from the perspective of institutional theory, grounded in the old institutional economics. Methodologically, this study provides a qualitative assessment of the problem and a descriptive analysis of the resistance factors through a case-study approach. The data were collected using semi-structured interviews and analyzed through content analysis. Two companies were selected for this study due to their differing characteristics. The following seven factors were analyzed for resistance to implementing integrated management systems: institutional power, ontological insecurity, trust, inertia, lack of knowledge, acceptance of routines and decoupling. However, there was no evidence to characterize hierarchical power. The research findings indicate that changing management accounting systems, through the implementation of an integrated management system...

Accounting for Infrastructure Regulation : An Introduction

Rodriguez Pardina, Martin; Schlirf Rapti, Richard; Groom, Eric
Fonte: Washington, DC: World Bank Publicador: Washington, DC: World Bank
Português
Relevância na Pesquisa
46.18%
The Enron crisis offered a dramatic reminder to regulators around the world that reliable accounting standards are essential for markets to work efficiently and fairly. Harvey Pitt, chairman of the regulatory agency responsible for the monitoring of accountants in the United States (the Securities and Exchange Commission) from 2001 to 2003, argued that the crisis revealed two problems with accounting that needed to be addressed by the regulators. The first problem is that the accountants may have gotten some of the accounting wrong. The second, and more important, problem is that they may have gotten a lot of the accounting right. This volume describes a set of rules with which utilities monopolies should be able to comply without threat to a fair return on their business, while at the same time ensuring the accountability of all players. Regulators in many member countries of the organization for economic co-operation and development and in the electricity sector in many developing countries use these rules. There is no reason why they should not be of value to regulators of all public service providers that enjoy strong residual monopoly rights. Ultimately...

Accounting : The Zambia Centre for Accountancy Studies

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Português
Relevância na Pesquisa
46.17%
The study education and training of accountants in Anglophone Africa examines the problems facing the accounting profession and identifies examples of best practice. One such example is the Zambia Centre for Accountancy Studies (ZCAS). The objective of this study is to address the problem of an acute shortage of qualified accountants. ZCAS was established in 1988 with support from the European Union (EU). The establishment of the centre enabled Zambia to introduce a national accounting qualification. The key lessons identified include: to successfully introduce a national accounting qualification, a country needs to have good accounting education, and quality education has increased the number of accountants, and improved the standing of the profession in Zambia.

Nexus between cultural dissonance, management accounting systems, and managerial effectiveness: Evidence from an Asian developing country

Islam, Jesmin; Quazi, Ali; Rahman, Azizur
Fonte: Haworth Press, Inc. Publicador: Haworth Press, Inc.
Tipo: Artigo de Revista Científica
Publicado em //2011 Português
Relevância na Pesquisa
56.01%
This article examines the links between corporate cultural dissonance, the management accounting system (MAS) information adequacy gap, and managerial effectiveness of the financial sector in Bangladesh. Data were collected from a random sample of 146 bank managers and were analyzed using correlation matrices. The findings suggest that the level of managerial effectiveness can be improved by decentralizing the management accounting practices through maintaining minimal authoritative power distance, improving the system for gathering and sharing information, and enhancing transparency in information flow. These findings, which have important implications for the effective performance management of banks, are highlighted in the article.; Jesmin Islam and Ali Quazi, Azizur Rahman

Public sector managers handling accounting data : a UK framework validated in Spain

Purdy, Derek E.; Gago Rodríguez, Susana
Fonte: Blackwell Publishing Publicador: Blackwell Publishing
Tipo: info:eu-repo/semantics/acceptedVersion; info:eu-repo/semantics/article Formato: application/pdf
Publicado em /08/2002 Português
Relevância na Pesquisa
56.01%
A group of Spanish researchers wanted to understand how public sector managers were affected by the accounting systems that provide their data and how such managers used the data at a time when Government policy sought to reduce cash expenditures. The group, who interviewed the managers of seven Galician Business Schools, found that the data was not used but further explanations were difficult. It turned to an Original Framework of 8 UK Issues for public sector managers handling data (Purdy, 1993a). This paper takes the Original Framework, discusses its bases, considers areas for research then introduces the concept of a Continuum of learning related to handling data. Successive amendments to the Framework are made until an Extended Framework of 19 Spanish Issues is produced. These Frameworks are discussed with the interview material. The findings show that the Issues were generally well covered by managers and in the direction anticipated by the Extended Framework indicating some relevance to this Framework. The independently collected material had a close correspondence with the Original Framework and was sufficient for that Framework to become a general research instrument for examining the handling of data by its recipients; The definitive version is available at www.blackwell-synergy.com

Characteristics of management accounting systems in portuguese industry

Ussman, Ana Maria; Alves, Maria do Céu Gaspar
Fonte: Instituto Superior de Economia e Gestão Publicador: Instituto Superior de Economia e Gestão
Tipo: Artigo de Revista Científica
Publicado em //2006 Português
Relevância na Pesquisa
56.08%
This article summarises the results of a survey on the accounting systems implemented in large Portuguese manufacturing firms. The literature review was used to define the hypotheses of the study and the analysis of data characterises the state of art of management accounting systems of the surveyed firms. The data was gathered by postal questionnaire. The study shows a preference for simple criteria in costing inventory-flow and in cost allocation methods for determining the cost of the product. The major conclusion is that simplicity is preferred over technical and statistical rigor.

A feasibility study into the use of a single local financial management system for the Department of the Navy

Southerland, Gary W
Fonte: Monterey, California. Naval Postgraduate School Publicador: Monterey, California. Naval Postgraduate School
Português
Relevância na Pesquisa
56.11%
Approved for public release; distribution is unlimited; This thesis investigated the feasibility of implementing a single Navy-wide local financial management system. In this era of downsizing and budget cuts, the government is looking for opportunities to spend funds more efficiently. One initiative which is starting to pay dividends is consolidating finance and accounting systems. The Navy-wide implementation of the Standard Accounting and Reporting System family of accounting systems is nearly complete. This system, however, provides no financial management capability to local managers. These managers must independently organize their local financial management systems. This thesis evaluated the feasibility of taking this consolidation process one step further; to the local level. It used the Fund Administration and Standardized Document Automation System (FASTDATA) local financial management system as a baseline for analysis. It evaluated the system's capabilities and its acceptability by operational users. It was determined by the research that a single Navy-wide local financial management system is feasible. FASTDATA performed extremely well and users find it to be a very acceptable system. FASTDATA has the potential to fill the role as the Navy- wide local financial management system. However...

Maldives - Public Sector Accounting and Auditing : A Comparison to International Standards

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Other Financial Accountability Study; Economic & Sector Work
Português
Relevância na Pesquisa
46.24%
This assessment of public sector accounting and auditing standards purpose is to assist with the implementation of more effective public financial management (PFM) through better quality accounting and public audit processes in Maldives. The specific objectives are (a) to provide the country's accounting and audit authorities and other interested stakeholders with a common well-based knowledge as to where local practices stand in comparison with internationally developed standards of financial reporting and audit; (b) to assess the prevailing variances; (c) to chart paths to reduce the variances; and (d) to provide a continuing basis for measuring improvements. Annex A explains the methodology used for the study. Annex B provides a summary of international accounting and auditing standards referred to in this study. Annex C and D provide country accounting and auditing legislation, respectively. Lastly, Annex E includes a description of the benefits of accrual accounting.

Albania : Country Financial Accountability Assessment

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Country Financial Accountability Assessment; Economic & Sector Work
Português
Relevância na Pesquisa
46.27%
Despite Albania's significant progress in establishing a legal and institutional base, and its strong commitment to reform - placing the country in a good position to develop a sound fiduciary infrastructure - there are however, several issues that need to be addressed: weak institutional capacity; weak internal controls, including cash management, and internal audit functions; and, absence of solid bases for internal audit in the public sector. In the area of private sector accounting, and auditing, issues need to address: differentiation between the banks, insurance companies, listed and non-listed companies, and other entities, for determining accounting standards; in addition to weak audit capacity, and experience in implementing international standards in auditing. Recommendations include the enactment of the Law on Public Sector Internal Audit; strengthened internal controls, including in the Treasury - specifically, the Treasury cash management function - by establishing daily reconciliation of district treasury payment requests...

Islamic Republic of Pakistan : Country Financial Accountability Assessment

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Country Financial Accountability Assessment; Economic & Sector Work
Português
Relevância na Pesquisa
46.19%
The objective of the CFAA is to enhance knowledge of public financial management (PFM) and accountability arrangements in Bank's client countries. As a diagnostic tool, the CFAA supports the Bank's fiduciary responsibilities by identifying strengths and weaknesses of PFM so that potential risks to Bank funds can be managed. It also supports the Bank's development objectives by facilitating common understanding with the borrower and other development partners to assist in the design of PFM capacity building programs. The CFAA can also be used by the Government of Pakistan (GoP) to manage its internal finances and to strengthen accountability frameworks. This Country Financial Accountability Assessment concludes that there are substantial opportunities for consolidating current reforms and for introducing additional reforms to further strengthen public financial accountability. This will require sustained policy level commitment. The Government's will to reform is evidenced by the scale and variety of actions underway at the Federal and provincial levels. The Government of Pakistan has already embarked upon wide ranging reforms to improve budgetary and accounting systems and internal control arrangements. These reforms are now starting to show results: The risks of revenue shortfalls have been reduced with the initiation of tax policy and tax administration reforms ~ The risks of increasing excess debt have been reduced by more controlled budgeting and debt management though the use of the Medium-Term Budget Framework (MTBF) and the establishment of the Debt Office The risks of late and inaccurate federal annual accounts have been reduced by improved accounting controls introduced by the Controller General of Accounts (CGA) in compilation of accounts and the Fiscal Monitoring Committees in encouraging reconciliations. The risks of limited transparency in accounts at all levels have been reduced by the decisions to give the Auditor General responsibility for certification audit of all annual government accounts.

Nicaragua : A Review of Accounting and Auditing Practices

World Bank
Fonte: World Bank Publicador: World Bank
Tipo: Economic & Sector Work :: Accounting and Auditing Assessment (ROSC)
Português
Relevância na Pesquisa
46.18%
This ROSC analyzes accounting, financial reporting and auditing practices within the corporate sector in Nicaragua, using International Financial Reporting Standards (IFRS) and International Standards on Auditing (ISA) as benchmarks, and drawing on international experience and good practice in those fields. Nicaragua remains among the poorest countries of the Western Hemisphere, with 46 percent of its five million people living below the poverty line. The 2008 Gross Domestic Product (GDP) of US$6.4 billion translates into a per-capita GDP of approximately US$1,000. After average GDP growth of about 3.6 percent during 2005-08, the global financial and economic crisis lead to a contraction in real GDP of 1.5 percent in 2009. Going forward, if the private sector is to serve as an engine of growth for the Nicaraguan economy, the country needs to follow high-level accounting and auditing practices and the highest standards of corporate governance. This ROSC supports three main development objectives: (a) improving Nicaragua's investment climate; (b) ensuring the stability and fostering the development of the local financial sector and (c) advancing governance and financial accountability in both the private and public sectors. The report seeks to help the authorities address these issues by: (i) improving the technical skills of accounting and audit practitioners...

Public Sector Accounting and Auditing in South Asia : A Comparison to International Standards

World Bank
Fonte: World Bank Publicador: World Bank
Tipo: Economic & Sector Work :: Other Financial Sector Study
Português
Relevância na Pesquisa
46.18%
This report aims to support regional collaboration and renewed collective efforts to strengthen financial management and oversight practices in South Asia. It compares the public sector accounting and auditing practices in eight South Asian countries to international standards. It is intended to inform public sector accounting and auditing authorities, primarily Ministries of Finance, accountants general, and auditors general, and support their efforts to provide senior policy makers and the general public in their countries with credible, relevant, and useful financial information about the collection, management, and use of public resources. This report is based on detailed 'gap analysis' assessments that were prepared in recent years in Afghanistan, Bangladesh, Bhutan, India, Maldives, Nepal, Pakistan, and Sri Lanka, providing comparisons of public sector accounting and auditing practices in those countries to international standards. This report is a synthesis of the gap analysis reports.

Nepal : Public Sector Accounting and Auditing, A Comparison to International Standards

World Bank
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Tipo: Economic & Sector Work; Economic & Sector Work :: Accounting and Auditing Assessment (ROSC)
Português
Relevância na Pesquisa
46.2%
This assessment of public sector accounting and auditing in Nepal is intended to assist with the implementation of more effective public financial management (PFM) through better quality accounting and public audit processes. It is intended to provide greater stimulus for more cost-effective outcomes of government spending. The specific objectives are (a) to provide the country's accounting and audit authorities and other interested stakeholders with a common well-based knowledge as to where local practices stand in accordance with the internationally developed standards of fi nancial reporting and audit; (b) to assess the prevailing variances; (c) to chart paths to reduce the variances; and (d) to provide a continuing basis for measuring improvements.

Maldives : Public Sector Accounting and Auditing, A Comparison to International Standards

World Bank
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Tipo: Economic & Sector Work; Economic & Sector Work :: Accounting and Auditing Assessment (ROSC)
Português
Relevância na Pesquisa
46.27%
This assessment of public sector accounting and auditing standards is generally meant to assist with the implementation of more effective public financial management (PFM) through better quality accounting and public audit processes in Maldives. It is intended to provide greater stimulus for more cost-effective outcomes of government spending. The specific objectives are (a) to provide the country's accounting and audit authorities and other interested stakeholders with a common well-based knowledge as to where local practices stand in comparison with internationally developed standards of financial reporting and audit; (b) to assess the causes of the prevailing variances; (c) to chart paths to reduce the variances; and (d) to provide a continuing basis for measuring improvements. Annex A explains the methodology used for the study. Annex B provides a summary of international accounting and auditing standards referred to in this study. Annex C and D provide country accounting and auditing legislation, respectively. Lastly...

Bhutan : Public Sector Accounting and Auditing, A Comparison to International Standards

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work; Economic & Sector Work :: Accounting and Auditing Assessment (ROSC)
Português
Relevância na Pesquisa
46.25%
The objectives of this report are: (a) to provide the country's accounting and audit authorities and other interested stakeholders with a common well-founded knowledge as to where local practices stand in accordance with the internationally developed standards of financial reporting and audit; (b) to assess the prevailing variances; (c) to chart paths to reduce the variances; and (d) to provide a continuing basis for measuring improvements. The analysis in this report has been conducted in light of the strong measures being taken in the Kingdom of Bhutan to reform the accounting and auditing processes. The report addresses several issues such as: adopting international accounting standards in major public enterprises; implementing professional leadership in accounting and financial management; implementing a fully integrated, computerized government accounting system; drafting new acts on public financial management and combating corruption; strengthening the Royal Institute of Management (RIM); and providing training for finance...

Conservadorismo condicional na divulgação de lucros em companhias abertas Brasileiras: diferenças entre emissoras e não emissoras de ADR e entre sistemas contábeis; Conditional conservatism in reporting earnings in Brazilian public companies: differences between ADR issuing and not-issuing companies and between accounting systems

COELHO, Antonio Carlos Dias; CIA, Joanilia Neide de Sales; LIMA, Iran Siqueira
Fonte: Universidade Presbiteriana Mackenzie Publicador: Universidade Presbiteriana Mackenzie
Tipo: Artigo de Revista Científica
Português
Relevância na Pesquisa
66.09%
O artigo examina as diferenças, em termos de qualidade informacional (conservadorismo condicional), das demonstrações contábeis de companhias brasileiras de capital aberto emissoras e não emissoras de ADR. Também são examinadas as demonstrações publicadas nos dois sistemas contábeis (PCAB e USGAAP). As hipóteses propõem que não há diferenças nos graus de conservadorismo condicional entre as firmas em razão das similaridades contratuais e institucionais, da inexistência de incentivos para alterar o comportamento dos gestores pelo processo de cross-listing e da insuficiência de motivação pela aplicação de princípios contábeis diversos. Os modelos de componentes transitórios nos lucros (BASU, 1997) e de associação entre apropriações contábeis e fluxos de caixa (BALL; SHIVAKUMAR, 2005) foram utilizados para os testes. Para estimar os coeficientes de associação dos dois modelos, utilizou-se análise de dados em painel. Os resultados confirmaram as hipóteses.; The article examines the differences, in terms of information quality (conditional conservatism), of the accounting reports of Brazilian public companies issuing and not issuing ADR. It is also examined the demonstrations published in the two accounting systems (BRGAAP and USGAAP). The hypotheses consider that there are no differences in the degrees of conditional conservatism among the firms due to: contractual and institutional similarities...

The Reasons for Change in Management Accounting Systems in Small and Medium-Sized Enterprises; Motivos de Cambio de los Sistemas Contables de Gestión en las Pequeñas Empresas

Lavarda, Carlos Eduardo Facin; Universidade Regional de Blumenau; Barrachina Palanca, Mercedes; Universidad de Valencia; Ripoll Feliu, Vicente; Universidad de Valencia
Fonte: Universidade Federal de Minas Gerais - Departamento de Ciências Contábeis Publicador: Universidade Federal de Minas Gerais - Departamento de Ciências Contábeis
Tipo: info:eu-repo/semantics/article; info:eu-repo/semantics/publishedVersion; Artigo Avaliado pelos Pares; Estudo de Caso; Formato: application/pdf
Publicado em 18/01/2011 Português
Relevância na Pesquisa
66%
The reasons for change in Management Accounting Systems (MAS) are generally associated with the pursuit of improved health business, or competitiveness reasons. From a holistic point of view, introducing social implications, political and cultural rights in the phenomenon being studied, we also address the need for legitimacy or organization recognition in its environment. Therefore, the main of this study is to analyze the small and medium-sized enterprises (SME) reasons to change their MAS. This will be achieved through qualitative methodology using the case study. The results showed that companies faced problems such as loss of profit margins, the need for results orientation, strategic analysis, coping with crisis in sales in foreign markets, the need to reduce costs, intense competition from the lower-cost countries, and changes in the international currency market.; Los motivos de cambio en los Sistemas Contables de Gestión (SCG) están generalmente asociados con la búsqueda de una mejora en la salud empresarial, o por cuestiones de competitividad. Desde un punto de vista holista, introduciendo implicaciones sociales, políticas y culturales en el fenómeno estudiado, tenemos también la cuestión de la necesidad de legitimación o reconocimiento de la organización en su entorno. Por ello...