Página 1 dos resultados de 523 itens digitais encontrados em 0.001 segundos
- Biblioteca Digitais de Teses e Dissertações da USP
- Universidade do Minho
- TECSI Laboratório de Tecnologia e Sistemas de Informação - FEA/USP
- Université de Montréal
- Washington, DC
- World Bank, Washington, DC
- School of Management, Marketing, and International Business, ANU
- Universidade de São Paulo. Faculdade de Economia, Administração e Contabilidade
- Universidade de São Paulo. Escola de Economia, Administração e Contabilidade
- Universidade Federal de Minas Gerais - Departamento de Ciências Contábeis
- Mais Publicadores...
Relação entre características empreendedoras e múltiplas inteligências: um estudo com contadores de Minas Gerais; Relationship between entrepreneurial characteristics and multiple intelligences: a study with accountants of Minas Gerais
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 28/07/2010
PT
Relevância na Pesquisa
37.44%
#Accountants#Contadores#Empreendedor#Empreendedorismo#Entrepreneurial characteristics#Inteligências múltiplas#Multiple intelligences
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...
Link permanente para citações:
A percepção pública sobre os contadores: bem ou mal na foto?; Public perception of accountants: good-looking in pictures?
Fonte: Biblioteca Digitais de Teses e Dissertações da USP
Publicador: Biblioteca Digitais de Teses e Dissertações da USP
Tipo: Dissertação de Mestrado
Formato: application/pdf
Publicado em 27/09/2010
PT
Relevância na Pesquisa
37.33%
#Accountants#Accounting - Education and research#Contabilidade - Estudo e ensino#Contadores#Estereótipos#Percepção#Perception#Stereotypes
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...
Link permanente para citações:
Perceções sobre a conduta ética e profissional dos Técnicos Oficiais de Contas
Fonte: Universidade do Minho
Publicador: Universidade do Minho
Tipo: Dissertação de Mestrado
Publicado em //2013
POR
Relevância na Pesquisa
27.52%
#Ética empresarial#Ética na contabilidade#Códigos éticos#Ensino de ética#Técnico oficial de contas#Decisão ética#Business ethics#Accounting ethics#Ethical codes#Ethical education#Portuguese chartered accountants
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...
Link permanente para citações:
ERP implementations and their impact upon management accountants
Fonte: TECSI Laboratório de Tecnologia e Sistemas de Informação - FEA/USP
Publicador: TECSI Laboratório de Tecnologia e Sistemas de Informação - FEA/USP
Tipo: Artigo de Revista Científica
Formato: text/html
Publicado em 01/01/2009
EN
Relevância na Pesquisa
37.44%
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.
Link permanente para citações:
Guide des bonnes pratiques en matière de gouvernance et « Sustainability framework » : l’orientation de l’International Federation of Accountants vers un « capitalisme stakeholder »
Fonte: Université de Montréal
Publicador: Université de Montréal
Tipo: Pré-publication / Preprint
FR
Relevância na Pesquisa
37.52%
#International Federation of Accountants#évolution#cadre d’analyse durable#guide des bonnes pratiques en matière de gouvernance#développement durable#responsabilité sociale des entreprises#stakeholder theory
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.
Link permanente para citações:
Kingdom of Thailand : Accounting and Auditing
Fonte: Washington, DC
Publicador: Washington, DC
Relevância na Pesquisa
27.33%
#ACCOUNT#ACCOUNTANCY#ACCOUNTANTS#ACCOUNTING#ACCOUNTING FIRM#ACCOUNTING FIRMS#ACCOUNTING FRAMEWORK#ACCOUNTING PERIOD#ACCOUNTING POLICIES#ACCOUNTING PRINCIPLES#ACCOUNTING SERVICES
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...
Link permanente para citações:
Republic of Rwanda : Accounting and Auditing
Fonte: Washington, DC
Publicador: Washington, DC
EN_US
Relevância na Pesquisa
27.33%
#ACCESS TO CREDIT#ACCOUNT#ACCOUNTANCY#ACCOUNTANCY FIRMS#ACCOUNTANTS#ACCOUNTING#ACCOUNTING CURRICULA#ACCOUNTING FIRMS#ACCOUNTING FRAMEWORK#ACCOUNTING POLICIES#ACCOUNTING PRACTICES
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...
Link permanente para citações:
Accounting : The Zambia Centre for Accountancy Studies
Fonte: Washington, DC
Publicador: Washington, DC
Relevância na Pesquisa
27.52%
#ACCOUNTANTS#ACCOUNTING SYSTEMS#AUDITING#FINANCIAL STATEMENTS#GOVERNMENT ACCOUNTING#LICENCING#PRIVATE SECTOR#PUBLIC SECTORACCOUNT#ACCOUNTABILITY#ACCOUNTANCY#ACCOUNTANTS
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.
Link permanente para citações:
Strengthening Auditing and Accounting Performance in Sub-Saharan Africa : The Education and Training Factors
Fonte: World Bank, Washington, DC
Publicador: World Bank, Washington, DC
Relevância na Pesquisa
27.44%
#ACCOUNTANCY#ACCOUNTANTS#ACCOUNTING#ACCOUNTING EXAMINATIONS#ACCOUNTING SYSTEMS#AUDITING#AUDITING PROFESSION#AUDITING STANDARDS#AUDITORS#AUDITS#BUDGETING
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...
Link permanente para citações:
Bulgaria : Accounting and Auditing
Fonte: Washington, DC
Publicador: Washington, DC
EN_US
Relevância na Pesquisa
27.33%
#ACCOUNT#ACCOUNTANCY#ACCOUNTANTS#ACCOUNTING#ACCOUNTING CURRICULUM#ACCOUNTING FIRMS#ACCOUNTING POLICIES#ACCOUNTING REFORM#ACCOUNTING STANDARD#ACCOUNTING STANDARDS#ACCOUNTING TREATMENT
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.
Link permanente para citações:
Strengthening Financial Reporting Regimes and the Accountancy Profession and Practices in Selected Caribbean Countries
Fonte: World Bank, Washington, DC
Publicador: World Bank, Washington, DC
Tipo: Relatório
EN_US
Relevância na Pesquisa
27.33%
#INTERNATIONAL ACCOUNTING STANDARDS#ACCOUNTING PRINCIPLES#GOOD PRACTICE#EMPLOYMENT#CAPITAL MARKETS#FINANCIAL SERVICES#REGULATORY FRAMEWORK#INTANGIBLE ASSETS#ACCOUNTING#CASH ACCOUNTING#DEPOSITS
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...
Link permanente para citações:
The Employment Relationships of Junior Accountants: Importance of Perceived Organizational Support
Fonte: School of Management, Marketing, and International Business, ANU
Publicador: School of Management, Marketing, and International Business, ANU
Tipo: Working/Technical Paper
EN
Relevância na Pesquisa
27.33%
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.
Link permanente para citações:
Sierra Leone : Accounting and Auditing
Fonte: Washington, DC
Publicador: Washington, DC
Tipo: Economic & Sector Work :: Accounting and Auditing Assessment (ROSC); Economic & Sector Work
ENGLISH; EN_US
Relevância na Pesquisa
27.33%
#ACCOUNT#ACCOUNTABILITY#ACCOUNTANCY#ACCOUNTANCY FIRMS#ACCOUNTANTS#ACCOUNTING#ACCOUNTING CURRICULA#ACCOUNTING FIRM#ACCOUNTING FIRMS#ACCOUNTING POLICIES#ACCOUNTING PRINCIPLES
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...
Link permanente para citações:
Malawi : Accounting and Auditing
Fonte: Washington, DC
Publicador: Washington, DC
Tipo: Economic & Sector Work :: Accounting and Auditing Assessment (ROSC); Economic & Sector Work
ENGLISH
Relevância na Pesquisa
27.44%
#ACCOUNT#ACCOUNTANCY#ACCOUNTANT#ACCOUNTANTS#ACCOUNTING#ACCOUNTING PRINCIPLES#ACCOUNTING RECORDS#ACCOUNTING SERVICES#ACCOUNTING STANDARD#ACCOUNTING STANDARDS#ACCOUNTING THEORY
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...
Link permanente para citações:
Cambodia : Accounting and Auditing
Fonte: Washington, DC
Publicador: Washington, DC
Tipo: Economic & Sector Work :: Accounting and Auditing Assessment (ROSC); Economic & Sector Work
ENGLISH
Relevância na Pesquisa
27.52%
#ACCESS TO CAPITAL#ACCESS TO FINANCING#ACCOUNT#ACCOUNTABILITY#ACCOUNTANCY#ACCOUNTANCY FIRMS#ACCOUNTANT#ACCOUNTANTS#ACCOUNTING#ACCOUNTING CURRICULA#ACCOUNTING CURRICULUM
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...
Link permanente para citações:
ERP implementations and their impact upon management accountants
Fonte: Universidade de São Paulo. Faculdade de Economia, Administração e Contabilidade
Publicador: Universidade de São Paulo. Faculdade de Economia, Administração e Contabilidade
Tipo: info:eu-repo/semantics/article; info:eu-repo/semantics/publishedVersion; ; ; ; ; ;
Formato: application/pdf
Publicado em 01/01/2009
ENG
Relevância na Pesquisa
37.44%
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.
Link permanente para citações:
Existem competências a serem priorizadas no desenvolvimento do contador?: Um estudo sobre os contadores brasileiros; ¿Existen competencias que deben ser prioridad en el desarrollo del contador?: Un estudio sobre los contadores; Are there priority competencies for preparation of accountants?: A study about Brazilian accountants
Fonte: Universidade de São Paulo. Faculdade de Economia, Administração e Contabilidade
Publicador: Universidade de São Paulo. Faculdade de Economia, Administração e Contabilidade
Tipo: info:eu-repo/semantics/article; info:eu-repo/semantics/publishedVersion; ; ; ; ; ;
Formato: application/pdf
Publicado em 01/09/2010
POR
Relevância na Pesquisa
37.44%
#Competências#Contadores#Habilidades#Competencias#Contadores#Habilidades#Competencies#Accountants#Expertise
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)...
Link permanente para citações:
Um estudo empírico sobre a importância do código de ética profissional para o contabilista; An empirical study on the importance professional code of ethics for accountants
Fonte: Universidade de São Paulo. Escola de Economia, Administração e Contabilidade
Publicador: Universidade de São Paulo. Escola de Economia, Administração e Contabilidade
Tipo: info:eu-repo/semantics/article; info:eu-repo/semantics/publishedVersion; ; ; ; ; ;
Formato: application/pdf
Publicado em 01/06/2007
POR
Relevância na Pesquisa
37.33%
#Ética profissional#Código de ética#Contabilidade#Ética#Professional Ethics#Ethics Code#Accountants#Ethics
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...
Link permanente para citações:
“Book-Keepers” or “Business Partners”? Analysis of the Profile of Accountants Required by the Job Market in the Metropolitan Region of Porto Alegre; “Guarda-Livros” ou “Parceiros de Negócios”? Uma Análise do Perfil Profissional Requerido pelo Mercado de Trabalho para Contadores na Região Metropolitana de Porto Alegre (RMPA)
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; ;
Formato: application/pdf
Publicado em 07/10/2009
POR
Relevância na Pesquisa
37.33%
#Accounting#Job Market#Accountants#Accountancy as a Profession.#Contabilidade#Mercado de Trabalho#Contadores#Profissão Contábil
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...
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Demand for Accounting Services by Mini-markets: are Accountants Necessary?; Demanda por Serviços Contábeis pelos Mercadinhos: são os Contadores Necessários?
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; ;
Formato: application/pdf
Publicado em 13/05/2009
POR
Relevância na Pesquisa
27.44%
#Accounting#Accounting Services#Accounting Information Systems#Small Business#Performance Measurement#Supermarket#Contabilidade#Serviços Contábeis#Avaliação de Desempenho Organizacional#Micro e Pequenas Empresas#Sistemas de Informação Contábil
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...
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