Biblioteca Digital

Esta pesquisa teve como objetivo principal levantar elementos para descobrir as possíveis relações entre as características empreendedoras e as múltiplas inteligências de contadores de Minas Gerais. Dessa forma, foram pesquisadas duas teorias: a teoria das necessidades, de David McClelland, e a teoria das múltiplas inteligências, de Howard Gardner. McClelland desenvolveu suas pesquisas estudando os aspectos comportamentais dos empreendedores e suas principais características, definidas em número de 10: busca de oportunidades e iniciativa, capacidade de correr riscos calculados, exigência de qualidade e eficiência, persistência, comprometimento, busca de informações, estabelecimento de metas, planejamento e monitoramento sistemáticos, persuasão e redes de contato e, por fim, independência e autoconfiança. A outra teoria que norteou este estudo foi a teoria das múltiplas inteligências desenvolvida por Howard Gardner. Na concepção de Gardner, a inteligência não está baseada em quantificação de QI, sendo essa apenas uma vertente entre várias expressões diferentes que a cognição humana assume. O autor elegeu oito faculdades predominantes: inteligência linguística, lógico-matemática, musical, corporal-cinestésica...

Nas últimas duas décadas o declínio no número e na qualidade dos estudantes de contabilidade tem sido mundialmente uma fonte de preocupação de acadêmicos e profissionais. Esse fato, de acordo com Albrecht e Sack (2000), se dá em função de diversos fatores, como as mudanças no ambiente empresarial, a diminuição dos níveis de salário na profissão, o aparecimento de outras carreiras como alternativas mais atraentes aos estudantes e a falta de informação e/ou desentendimento sobre a carreira de contabilidade. Para Carnegie e Napier (2010), uma compreensão das imagens externas da contabilidade e dos contadores é importante para a apreciação dos papéis desses profissionais em um contexto social mais amplo. A profissão contábil carece de projetar uma imagem de confiança, respeitabilidade e de oferecer desafios, recompensas e perspectivas, a fim de atrair e reter os estudantes e profissionais mais talentosos e competentes. É sabido há décadas que os estudantes consideram estereótipos sobre as diferentes carreiras ao decidir pela formação acadêmica que pretendem trilhar (DECOSTER, 1971). Para contribuir no entendimento desse fenômeno, o objetivo desta pesquisa é identificar e analisar se os profissionais de contabilidade são estereotipados de maneira negativa pela percepção pública...

Dissertação de mestrado em Gestão; A ética empresarial tem sido um tema de debate recente, em parte motivado pela mediatização dos grandes escândalos financeiros e/ou contabilísticos em empresas estrangeiras e nacionais. Estes acontecimentos são conhecidos por minarem a confiança dos mercados de forma indireta e por lesarem de forma direta aqueles que, na literatura, são designados por stakeholders, os proprietários, colaboradores, clientes, fornecedores e a sociedade em geral. A importância de uma cultura ética das empresas e dos seus responsáveis é um pilar na sustentabilidade das empresas. Aqueles que têm a seu cargo a organização e elaboração do relato financeiro e contabilístico, designadamente, os Técnicos Oficiais de Contas têm um papel central neste ponto. Tal importância da ética e da deontologia nesta profissão justifica o presente estudo. Neste contexto, o estudo desenvolvido tem como objetivo de avaliar o comportamento ético dos Técnicos Oficiais de Contas, através da perspetiva da Ordem profissional, dos próprios profissionais e, por último, dos docentes de unidades curriculares de ética em cursos conducentes à profissão. Para o efeito, o estudo desenvolvido foi suportado numa metodologia de cariz qualitativa...

This paper considers the impact of ERP implementations upon the role of management accountants, upon management accounting in general, and upon business processes. It does so in the context of the perceived success of the ERP implementation. A postal questionnaire was circulated to almost 700 management accountants working in large UK-based organisations. It finds that under successful ERP implementations, management accountants have time for other, less mundane activities and their role becomes more enriching. In contrast, when the implementation is unsuccessful, the role of the management accountant increases: the ERP system deficiencies require increased activity on their part without any noticeable reduction in the tasks they traditionally perform.

Au premier trimestre 2009, le normalisateur mondial de la profession comptable (International Federation of Accountants) a publié deux documents destinés à apporter une aide aux professionnels de la comptabilité et de la finance sur leur prise en compte du développement durable et des parties prenantes d’une entreprise. En premier lieu, l’International Federation of Accountants propose un cadre d’analyse durable. Outil destiné aux comptables et financiers, il vise à faire de ces derniers un maillon essentiel du développement de nouvelles pratiques favorisant une performance économique, sociale et environnementale des entreprises. En second lieu, l’International Federation of Accountants vient de diffuser un guide international des bonnes pratiques en matière de gouvernance d’entreprise complétant les codes de gouvernance existant et ayant pour objectif d’inscrire les entreprises dans une approche stakeholder. A l’heure où la crise financière se fait ressentir et où la finance se trouve décriée pour s’être focalisée sur la valeur actionnariale, la position de l’International Federation of Accountants est révélatrice d’un changement de paradigme non sans conséquence pour la comptabilité, la finance et le droit.

Thailand has made great efforts over the past ten years to improve the quality of corporate financial reporting. Considerable progress has been made on various fronts to strengthen the institutional framework of accounting and auditing, and to move towards converging Thai national accounting and auditing standards with international benchmarks. This report focuses on areas where stakeholders in the accounting profession in Thailand could consider making changes to strengthen the profession and increase consistency with global benchmarks. The Federation of Accounting Professions (FAP) is the self-regulatory professional body, which is a member of the International Federation of Accountants. The FAP is also the standard-setter, perhaps overly stretched with many responsibilities covered by the volunteer efforts of its members. The FAP develops and reviews accounting standards, as well as audit and ethics standards in line with international good practices. Thailand has in place legislation governing the creation and responsibilities of entities engaged in commercial activities: the accounting act...

This report is an assessment of the corporate sector accounting, financial reporting, and auditing practices within Rwanda. This Report on the Observance of Standards and Codes (ROSC) is benchmarked to International Financial Reporting Standards (IFRS) and International Standards on Auditing (ISA) and draws on international experience and good practices to assess the strengths and weaknesses of the institutional underpinnings of corporate financial reporting and make policy recommendations. This assessment is mainly aimed at preparing a road map for institutional capacity building including development of the accountancy profession for bolstering the corporate sector accounting, financial reporting, and auditing in Rwanda. Rwanda is making considerable effort to align its accounting and auditing practices with internationally accepted standards and codes. Along with its growing economy, Rwanda must take effective steps for strengthening all the pillars of the infrastructure of accounting and auditing in line with the international good practices. The ROSC review findings reveal that there are varying compliance gaps in both accounting and auditing practices in Rwanda. These gaps stem from lack of clearer understanding among practicing accountants and auditors about the requirements of internationally accepted standards...

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.

This study provides an overview of the accounting profession and the education and training of accountants in Sub-Saharan Anglophone Africa. It looks at: the profession; accounting examinations; accounting degrees; the education of accountants and accounting technicians; the training of accountants and accounting technicians; and continuing professional education (CPE). This study provides an overview of the accounting profession and the education and training of accountants in Sub-Saharan Anglophone Africa. The study found that there were good and poor examples of accounting education in Anglophone Africa. On the good side are colleges like the Zambia Centre for Accountancy Studies (ZCAS) and the Strathmore College in Kenya, which are providing quality accounting education. In contrast, Uganda fares somewhat poorly. It has only just established an accounting body, it has no national examinations, and the accounting training institutions are struggling to prepare students for overseas examinations. External support for accounting education in Anglophone Africa has been reasonably successful...

This report provides an assessment of accounting, financial reporting, and auditing requirements and practices within the enterprise and financial sectors in Bulgaria. The accounting profession is fragmented. There are four different professional associations in the country with the result being low institutional capacity. Furthermore, there is no quality assurance, investigation and discipline process on the work of accountants and financial statement preparers. The auditing profession is better organized with one association mandated by law to manage access to the profession, training, the code of ethics and quality control. Professional education and training on international standards of accounting and auditing requires much improvement for students, accountants, auditors and tax inspectors. This improvement is needed at each of the universities, the professional bodies and the government.

The main objectives of this report are to: (a) provide a synthesized analysis of financial reporting and auditing standards and practices across the countries in which the Institute of Chartered Accountants of the Caribbean (ICAC) is active and (b) provide a basis for recommendations to ICAC and respective national institutes for a regional strategy to enhance the accounting profession and the accounting and auditing practices in the public and private sectors. This report’s focus on reforms and identification of areas and means to strengthen the accounting profession have at their root the conviction that systemic enhancements to the standards and practices of the profession can materially improve the lives of the region’s populace, particularly its less prosperous citizens, through greater transparency, strengthened economic growth and its attendant employment and tax revenue prospects, and greater access to financing for and formalization of the region’s dominant sector-micro, small, and medium-sized enterprises (MSMEs). The report finds that a constraint limiting both investment across the region...

Organizational support theory (OST) and psychological contract theory (PCT) both assume employees form emotional attachments to the organization on the basis of global beliefs concerning the extent to which the organization is perceived to be able to reciprocate with desired material (e.g., salary, training and skill development) and socioemotional resources (e.g., help with problems, trust and respect, job security). This study utilizes OST and PCT to examine the employment relationships and work attitudes of junior accountants in Australian accounting firms – a cohort in which there is considerable industry churn each year. On the basis of social exchange theory, we expected junior accountants to report higher levels of perceived organizational support (POS), higher levels of affective commitment, and lower turnover intentions when they believed the organization had fulfilled its obligations to them under the psychological contract. As hypothesized, fulfillment of psychological contract obligations exerted significant positive effects on POS, and POS mediated the psychological contract fulfillment-work attitudes relationship. Findings indicate training and development contributes significantly to the degree of organizational support young accountants perceive at work. Implications of study findings are discussed with reference to related theory and characteristics of the target group.

This report provides an assessment of accounting and auditing practices in Sierra Leone with reference to the International Financial Reporting Standards (IFRS) requirements issued by the International Accounting Standards Board, and International Standards on Auditing (ISA) issued by the International Federation of Accountants. This assessment is positioned within the broader context of the country's institutional framework and capacity needed to ensure the quality of corporate financial reporting. Efforts are necessary for strengthening the capacity of the regulators and ensuring compliance with applicable standards and codes. The accounting and auditing practices in Sierra Leone need to develop in line with a growing economy, as well as with international best practice. With the exception of banks and similar financial institutions, there is no legal mandate for other corporate entities to follow IFRS in preparation of financial statements and ISA in conducting audits. There are varying compliance gaps in both accounting and auditing practices. These gaps are likely to stem from lack of clearer understanding of professional accountants, inadequate technical capacities of the regulators, absence of implementation guidance, lack of independent oversight of the auditing profession...

This report is based on the findings of a review of accounting and auditing standards and practices in Malawi's corporate sector. The review exercise focused mainly on the strengths and weaknesses of the institutional framework that supports the corporate financial reporting system in the country; a review of Government accounting and auditing practices is outside the scope of this report. This report provides policy recommendations to improve accounting and auditing practices, including strengthening enforcement mechanisms to ensure compliance with accounting and auditing requirements. The key policy recommendations include: 1) Reviewing the Companies Act to provide for up-to-date requirements for financial reporting, and to ensure that there is room/flexibility to incorporate updates as they arise; 2) Reviewing the Public Accountants and Auditors Act to strengthen the regulatory functions of the Malawi Accountants Board (MAB), and reorganizing MAB into an effective independent oversight institution; 3) Putting in place arrangements to require public interest entities to apply IFRS for financial reporting...

This report provides an assessment of accounting and auditing practices within the corporate sector in Cambodia with reference to the International Financial Reporting Standards (IFRS) issued by the International Accounting Standards Board (IASB), and the International Standards on Auditing (ISA) issued by the International Federation of Accountants (IFAC). This assessment is positioned within the broader context of the Cambodia's institutional framework and capacity needed to ensure the quality of corporate financial reporting Cambodia is putting in place an institutional framework with regard to accounting, auditing, and financial reporting practices. However, institutional weaknesses in regulation, compliance, and enforcement of standards and rules still exist. The accounting and auditing statutory framework suffers from inconsistencies among different laws. Although the national accounting standards and auditing standards are based on IFRS, and ISA, respectively, they appear outmoded and have gaps in comparison with the international equivalents. There are varying compliance gaps in both accounting and auditing practices. These gaps could primarily stem from lack of clearer understanding by professional accountants...

This paper considers the impact of ERP implementations upon the role of management accountants, upon management accounting in general, and upon business processes. It does so in the context of the perceived success of the ERP implementation. A postal questionnaire was circulated to almost 700 management accountants working in large UK-based organisations. It finds that under successful ERP implementations, management accountants have time for other, less mundane activities and their role becomes more enriching. In contrast, when the implementation is unsuccessful, the role of the management accountant increases: the ERP system deficiencies require increased activity on their part without any noticeable reduction in the tasks they traditionally perform.

O objetivo principal deste estudo é verificar se existem competências a serem priorizadas no desenvolvimento do contador, bem como analisar se essa prioridade se altera entre homens e mulheres. Esse questionamento tem como motivação as observações de Hardern (1995), Morgan (1997) e IFAC (2003). A fundamentação teórica sobre competências está relacionada ao estudo de McClelland (1973, 1998), Boyatzis (1982) e Spencer e Spencer (1993). Os estudos relacionados às competências do contador não estão baseados em fundamentos da Psicologia e de Recursos Humanos, e nem mesmo na análise de estruturas genéricas de competências ou na determinação de prioridades no desenvolvimento de competências dos contadores, esta última o objetivo deste trabalho. A pesquisa está baseada no estudo de 18 competências do contador e foi submetida a 159 contadores. O instrumento de coleta dos dados apresentou um Alfa de Cronbach de 0,8774. A partir das respostas realizou-se o teste de Kruskal-Wallis, que demonstrou um nível de significância < 0,05 para as competências testadas, exceto para a capacidade de empreender, o que pode indicar inexistência de competências a serem priorizadas. A validação dos dados da pesquisa seguiu os passos descritos por Cone e Foster (1997)...

Este estudo trata de uma pesquisa empírica e de natureza quantitativa, com o objetivo de investigar a influência do Código de Ética sobre o processo decisório ético do profissional de Contabilidade. O questionário foi aplicado por meio da Internet e respondido por 2262 contadores e técnicos em Contabilidade com registro ativo no Conselho Regional de Contabilidade de 4 Estados brasileiros. Seus resultados, obtidos por meio da regressão logística multivariada, sugerem, entre outros aspectos, a existência de uma contradição: a maioria dos profissionais considera o Código de Ética Profissional do Contabilista importante como guia de conduta, mas apenas uma minoria se predispõe a cumprir algumas ou todas as normas emanadas do Conselho Federal de Contabilidade.; This study aims to investigate the influence of the Code of Ethics (CEPC) in the ethical decision-making process of Brazilian accountants. It adopts a descriptive research approach and a quantitative method for analysis of data. Questionnaires were conducted via Internet and returned by 2262 accountants and accountant technicians, certified and chartered by the Regional Council of Accounting in the states of Rio de Janeiro, São Paulo, Minas Gerais and Rio Grande do Sul. The results obtained show...

This paper analyses the profile of accountants required by the job market in the Metropolitan Region of Porto Alegre (RMPA - Região Metropolitana de Porto Alegre). Bivariate and Multivariate Descriptive Statistics techniques are used to analyze 939 public job offers collected during the period from January to September 2007 in Zero Hora newspaper and on a professional re-placement site called Manager. Analysis of job offers shows a search for professionals with a broad set of competencies, but indicates that there is a high demand for candidates with prior professional experiences and knowledge involving "Financial Accountancy, Company Law and Tax Law", and this group of competencies is identified as the one most valued by the employers. It is concluded that the idea predominates in the region that accountants are technical professionals sought after to perform functions that are closer to the one characterized as "book-keeper", and not the "business partner" described in the literature.; Este estudo analisa o perfil do profissional contábil requerido pelo mercado de trabalho da Região Metropolitana de Porto Alegre (RMPA). Técnicas de Estatística Descritiva Bivariada e Multivariada são utilizadas na análise de 939 ofertas de emprego coletadas no período de janeiro a setembro de 2007 no jornal Zero Hora e no site de recolocação profissional Manager. A análise dos dados revela a procura por profissionais com um amplo conjunto de competências...

     This investigates the demand of accounting services by small business managers. To reduce problems caused by business type heterogeneity, the study focus on mini markets, directed mainly for low-income customers. Thirty three managers from the metropolitan area of Recife (capital of Pernambuco State, located at the Northeast of Brazil) were interviewed, to analyze their perception on the accountant and the accounting services received. The statistical analysis included position and dispersion measures, and non parametric tests (qui-square and exact Fisher test) on some hypotheses. The majority (64%) of the interviewers would keep their contract with their accountants, even if the tax calculation and collection would be simplified. However, the fact that 36% answered that they would not keep their accountant, in such circumstances, indicates that for an expressive proportion of small business managers, accountants still are perceived useful only for tax purpose. The study also reveals that expressive percentage of the respondents (70%) is willing to pay more to their accountants, if they provide better information to run their business. Three conclusion arise from the study: (a) significant portion of small business managers still perceive their accountants just as providers of services related to tax calculation and collection; (b) to significant portion of such managers...