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Uma contribuição a mensuração do resultado econômico da decisão de investimento em qualidade em empresas de serviços contábeis: uma abordagem da gestão econômica. ; Economic results of the investment decisions in quality of the accounting services companies.

Lyra, Ricardo Luiz Wüst Corrêa de
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 15/04/2003 PT
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Este trabalho apresenta o tema “Resultado Econômico das decisões de Investimentos em qualidade nas empresas de serviços contábeis”. Trata do sistema empresa de serviços contábeis, caracterizando estes serviços dentro de uma visão sistêmica, e da identificação do conceito de qualidade aplicável a este segmento econômico. Tendo a teoria de gestão econômica como referencial teórico, busca a formulação de um modelo de decisão de investimentos em qualidade aplicável a estas organizações. A qualidade nas empresas de serviços contábeis é fruto, principalmente, da percepção positiva dos clientes entre a informação requerida e a informação gerada, no tocante à relevância, confiabilidade e a utilidade para o processo de controle patrimonial e para o processo de tomada de decisão. Entendendo, então, que a qualidade de um serviço está ligada à sua capacidade de satisfazer requisitos e que o resultado econômico é o incremento da riqueza líquida entre dois dados momentos de tempo, o objetivo desta dissertação é formular um modelo de decisão de investimentos em qualidade para as empresas prestadoras de serviços contábeis que evidencie os impactos destas decisões no valor econômico da empresa. Sendo que é...

Comprometimento com a organização e com a profissão : um estudo multidimensional em empresas de serviços contábeis

Eckert, Alex
Fonte: Universidade Federal do Rio Grande do Sul Publicador: Universidade Federal do Rio Grande do Sul
Tipo: Dissertação Formato: application/pdf
POR
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As empresas de serviços contábeis são caracterizadas por empregarem pessoas que não precisam ter experiência na área, pois o treinamento pode ser realizado no próprio ambiente de trabalho. Embora recebam baixos salários, a oferta de mão-deobra é ampla devido ao fato de os estudantes de contabilidade terem esta oportunidade como meio de adquirir experiência para o desempenho de suas atividades futuras, complementando a parte teórica adquirida em sala de aula. Diante disso, o contexto que se apresenta para estes profissionais pode ser favorável a um comprometimento maior com a profissão/carreira do que com a organização em que atua. Assim, o presente estudo tem como propósito principal identificar e analisar as características sócio-profissionais dos empregados das empresas de serviços contábeis e relacioná-las aos focos do comprometimento (profissão/carreira e organização), bem como às dimensões do comprometimento organizacional (afetivo, instrumental e normativo). Para alcançar os objetivos propostos, foram aplicados 333 questionários a empregados de empresas de serviços contábeis em Caxias do Sul. Para verificar o foco do comprometimento, foram formuladas questões com base nos estudos de Bastos (1993; 2000). As questões relativas às dimensões do comprometimento organizacional foram baseadas nos estudos de Meyer e Allen (1991; 1997). Os resultados encontrados apontam para um duplo comprometimento...

Barriers to Trade in Services in the CEFTA Region

Handjiski, Borko; Sestovic, Lazar
Fonte: World Bank Publicador: World Bank
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This paper describes the economic importance of the service sector in Central European Free Trade Agreement (CEFTA) countries and current barriers to trade in services between CEFTA countries. It looks at four sectors: construction, land transport, legal services, and Information and Communication Technology (ICT) services. The intent is to stimulate dialogue on trade in services between decision-makers in CEFTA countries. In CEFTA economies, export of services accounts for about 10 percent of GDP in non coastal countries and much more in coastal countries, where foreign currency earnings from tourism are the dominant form of service = exports. Though CEFTA countries have opened their markets considerably, mostly because they are pursuing accession to the European Union (EU) and the World Trade Organization (WTO), there are still obstacles to trade in services. Some, such as the movement of professional workers, are general; others are sector-specific. In what follows, the next section illustrates the importance of the services sectors in CEFTA economies and analyzes trends in services trade and in intraregional trade for countries that have such data available. The third section describes general barriers to trade in services...

Foreign Direct Investment in Services and Manufacturing Productivity Growth : Evidence for Chile

Fernandes, Ana M.; Paunov, Caroline
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
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During the 1990s, foreign direct investment in producer service sectors in Latin America was massive. Such investment may increase the quality of services, reduce their cost, and offer opportunities for knowledge spillovers to downstream users of the services. This paper examines the effects of foreign direct investment in services on manufacturing productivity growth in Chile between 1992 and 2004. The authors estimate an extended production function where plant output growth depends on input growth and a weighted measure of foreign direct investment in services. The novelty of the approach is that the authors are able to assess the intensity of usage of various types of services at the plant level and use that information in the estimation of the importance of foreign direct investment in those services. The econometric results show a positive and significant effect of foreign direct investment in services on productivity growth of Chilean manufacturing plants which is robust to a multitude of tests. The economic impact of the estimates is that forward linkages from foreign direct investment in services account for almost 5 percent of the observed increase in Chilean manufacturing productivity growth during the sample period. This evidence therefore suggests that reducing the barriers restricting foreign direct investment in services in many developing economies may help accelerate productivity growth in their manufacturing sectors.

The Kyrgyz Republic : Accounting and Auditing

World Bank
Fonte: Washington, DC Publicador: Washington, DC
EN_US
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This report provides an assessment of accounting, financial reporting, and auditing requirements and practices within the enterprise and financial sectors in the Kyrgyz Republic. The report uses International Financial Reporting Standards (IFRS) and International Standards on Auditing (ISA) as benchmarks and draws on international experience and good practices in the field of accounting and audit regulation to assess the quality of financial information and make policy recommendations. The main finding of this report is that enhancements in accounting and auditing legislation have often not been carried through to improvements in practice. Greater efforts need to be made to apply and enforce legal requirements properly. Compounding this challenge is the lack of compliance with existing public disclosure requirements and there is a need for greater public availability of financial information. Otherwise, even if accounting and auditing improves, users will not be able to access and make use of this information, reducing the overall benefits to society and the potential for private-sector-led economic growth. The Kyrgyz economy has achieved moderate growth (5.4 percent in 2004...

Policy Barriers to International Trade in Services : Evidence from a New Database

Borchert, Ingo; Gootiiz, Batshur; Mattoo, Aaditya
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
EN_US
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Surprisingly little is known about policies that affect international trade in services. Previous analyses have focused on policy commitments made by countries in international agreements but these commitments do not in many cases reflect actual policy. This paper describes a new initiative to collect comparable information on services trade policies for 103 countries, across a range of service sectors and the relevant modes of service delivery. The resultant database reveals interesting patterns in policy. Across regions, some of the fastest growing countries in Asia and the oil-rich Gulf states have the most restrictive policies in services, whereas some of the poorest countries are remarkably open. Across sectors, professional and transportation services are among the most protected in both industrial and developing countries, while retail, telecommunications and even finance tend to be more open. An illustrative set of results suggests that trade policies matter for investment flows and access to services. In particular...

Reform and Regional Integration of Professional Services in East Africa

Dihel, Nora; Fernandes, Ana Margarida; Mattoo, Aaditya; Strychacz, Nicholas
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
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Professional services matter for development in East Africa. Business services, including professional services, are among the most dynamic services sectors; and are a key input for other sectors. Greater use of professional services by East African firms is associated with higher labor productivity. But there is a large gap between the potential contribution these services could make and the meager contribution they make today. National markets for professionals and professional services in East Africa remain underdeveloped, whereas regional markets are fragmented by restrictive policies and regulatory heterogeneity. An effective reform agenda will require policy action in four areas: education, regulation of professional services, trade policy, and labor mobility at both the national and international levels.

Pre-empting Protectionism in Services : The WTO and Outsourcing

Mattoo, Aaditya; Wunsch, Sacha
Fonte: World Bank: Washington, DC Publicador: World Bank: Washington, DC
EN_US
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Cross-border trade in services is growing rapidly, with both industrial and developing countries among the most dynamic exporters. Despite the substantial global benefits from such trade, the adjustment pressures created in importing countries could provoke a protectionist backlash-some signs of which are already visible in procurement and regulatory restrictions. The current negotiations under the Doha Development Agenda offer an opportunity to lock in current openness and preempt protectionism. This paper describes how a bold initiative under the General Agreement on Trade in Services can help secure openness.

South Africa : Report on the Observance of Standards and Codes--Accounting and Auditing

World Bank
Fonte: Washington, DC Publicador: Washington, DC
EN_US
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The main purpose of the South Africa Report on the Observance of Standards and Codes, Accounting and Auditing (ROSC A&A) is to determine reforms that will continue to improve the quality of financial reporting in South Africa. The review, requested by the Minister of Finance, was conducted to assess the status of implementation of policy recommendations in the prior 2003 ROSC A&A report, assess the institutional framework underpinning accounting and auditing practices in comparison with international standards and good practices in order to identify any emerging issues that require strengthening, share good practices adopted in the country, and propose policy recommendations addressing areas that require improvements. Implementation of the policy recommendations will further enhance the quality of financial reporting in the country, a key pillar that contributes to enhancing the business environment and advancement of governance and financial accountability in both the private and public sector entities. The review focuses on private sector. Financial reporting in public sector is assessed under public expenditure and financial accountability framework.

Estimates of Ad Valorem Equivalents of Barriers Against Foreign Suppliers of Services in Eleven Services Sectors and 103 Countries

Jafari, Yaghoob; Tarr, David G.
Fonte: World Bank Group, Washington, DC Publicador: World Bank Group, Washington, DC
EN_US
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A new database on the barriers faced by foreign suppliers of services has been produced by the World Bank. Data for 103 countries are available on 11 of the most important services sectors in international trade. Based on these data and building on the methodology and publications supported by the Australian Productivity Commission, this paper produces estimates of the ad valorem equivalents of the barriers for all these sectors and countries. Compared with estimates available in the literature that are based on assessments of country- and sector-specific barriers to services providers, the estimates expand the set of sectors and more than triple the set of countries for which estimates of the ad valorem equivalents of the services barriers are available.

Report on the Observance of Standards and Codes on Accounting and Auditing Update; Georgia

World Bank Group
Fonte: World Bank, Vienna Publicador: World Bank, Vienna
Tipo: Report; Economic & Sector Work; Economic & Sector Work :: Accounting and Auditing Assessment
ENGLISH; EN_US
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Reports on the Observance of Standards and Codes (ROSC) Accounting and Auditing (AA) assess accounting and auditing practices in participating countries. They form part of a World Bank and International Monetary Fund joint initiative to review the quality of implementation of twelve internationally recognized core standards relevant to economic stability and private and financial sector development (the ROSC Program). Since its inception in 2000, the ROSC AA program has concluded evaluations of the AA environment in more than one hundred countries around the world. ROSC AA reports have been produced for all countries of the Europe and Central Asia Region, except Russia. This report covers the accounting, audit, and financial reporting frameworks as a whole, paying particular attention to the financial sector, state owned enterprises, SMEs and audit regulation - key areas that are important in the current economic context of Georgia. With respect to SOEs, the report focuses on the existing requirements...

ASEAN Services Integration Report

ASEAN Secretariat; World Bank
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Tipo: Working Paper; Publications & Research :: Working Paper; Publications & Research
ENGLISH; EN_US
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The Association of Southeast Asian Nations (ASEAN) brings together ten countries with over 620 million people and a combined gross domestic product of more than USD 2.5 trillion. These countries are well integrated into the global economy and have benefited from this integration. And, as evidenced by their adoption of the ambitious goal of forming an ASEAN Economic Community (AEC) by 2015, they are committed to even deeper regional integration. This report takes stock of ASEAN’s achievements in services integration, delineates the potential gains from further integration and highlights the challenges that remain. Recognizing the role of services in spurring economic growth and job creation, including in manufacturing and agriculture, regional policymakers have committed to an ambitious plan for integrating their services sectors as a core element of the AEC. As the report highlights, there are successes in some sectors, such as in health in Thailand, education in Malaysia and finance in Singapore, on which future actions can build. Nevertheless...

Including Financial Services in Preferential Trade Agreements : Lessons of International Experience for China

Stephanou, Constantinos
Fonte: Banco Mundial Publicador: Banco Mundial
Tipo: Publications & Research :: Policy Research Working Paper
ENGLISH
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The objective of this paper is to address the main considerations for China of including financial services in its preferential trade agreements. The paper briefly reviews China's financial liberalization process and the state of its domestic financial system, discusses the main considerations of including financial services in China's preferential trade agreements, compares and contrasts the different 'architectural' approaches that have been used by countries to include financial services in such agreements, and identifies good practices in preparing for financial services negotiations. Particular emphasis is placed on lessons from Latin American preferential trade agreements, given their more frequent and extensive coverage of financial services compared with other regions.

El Salvador : Accounting and Auditing; El Salvador - Informe sobre el cumplimiento de normas y codigos (ROSC) : contabilidad y auditoria

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Accounting and Auditing Assessment (ROSC); Economic & Sector Work
ENGLISH; EN_US
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This report provides an assessment of accounting and auditing practices within El Salvador's corporate sector. It used International Financial Reporting Standards (IFRS) and International Standards on Auditing (ISA) as benchmarks, and drew on international experience and good practices in those fields. Both statutory requirements and actual practices were analyzed as part of this review. The purpose of this ROSC is to assist the Government of El Salvador in strengthening the private sector's accounting and auditing practices and financial transparency. The development objectives these efforts address are (a) fostering the growth and accountability of the private sector, (b) ensuring adequate market regulation with respect to the provision of essential services, and (c) making the business environment more attractive for foreign direct investment (FDI). The recommendations of this ROSC are intended to serve as the basis for a country action plan to be developed by the Government of El Salvador in collaboration with in-country stakeholders and with the assistance of the World Bank and other donors.

Malawi : Accounting and Auditing

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Accounting and Auditing Assessment (ROSC); Economic & Sector Work
ENGLISH
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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...

Republic of Trinidad and Tobago : Report on the Observance of Standard and Codes - Accounting and Auditing

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Accounting and Auditing Assessment (ROSC); Economic & Sector Work
ENGLISH; EN_US
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The Report on the Observance of Standard and Codes (ROSC) Accounting and Auditing (A&A) focuses on the institutional framework underpinning national accounting and auditing practices, and their conformity with international standards and good practices. It evaluates the: a) adequacy of reporting requirements, b) capacity to implement applicable standards and codes, and c) the effectiveness of enforcement mechanisms for ensuring compliance with applicable standards and codes. This report provides an assessment of corporate sector accounting, financial reporting, and auditing practices in Trinidad and Tobago. It aims to assist the Government of Trinidad and Tobago's efforts to strengthen accounting and auditing practices and enhance financial transparency in the corporate sector, so as to support the Government's objective of private sector-led growth and deepened integration with the international economy. Trinidad and Tobago is a relatively small, open economy with a high per capita income and abundant natural resources. Key areas for strengthening Trinidad and Tobago's corporate financial reporting practices are: 1) establishing a culture of compliance; 2) improving monitoring and enforcement capabilities of various regulators; 3) establishing institutional mechanisms for regulating the accounting profession...

West Bank and Gaza : Report on the Observance of Standards and Codes - Accounting and Auditing

World Bank
Fonte: World Bank Publicador: World Bank
Tipo: Economic & Sector Work :: Accounting and Auditing Assessment (ROSC)
ENGLISH
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This Report on the Observance of Standards and Codes for Accounting and Auditing (ROSC A&A) is a part of the World Bank (WB) and International Monetary Fund (IMF) joint initiative to review countries use of 12 internationally recognized standards/codes related to economic stability and private and financial sector development, including evaluating the country's accounting and auditing practices based on internationally recognized benchmarks and, based on that review, to make policy recommendations to help it bridge the gaps between current practices and those considered adequate. ROSC policy recommendations are intended to help strengthen a country's financial architecture, attract more foreign direct investment and foreign portfolio investment, and mobilize domestic savings, which, in turn, would allow for pension savings. In addition, improved financial reporting allows investors to better evaluate corporate prospects and make informed investment and voting decisions, which results in a lower cost of capital and a better allocation of capital and resources. Financial reporting is also the bedrock of corporate governance...

Haiti : A Review of Accounting and Audit Practices; Haiti - Une Revue des Pratiques Comptables et d'Audit en Haiti : rapport sur l'Application des Normes et Codes (ROSC)

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Accounting and Auditing Assessment (ROSC); Economic & Sector Work
ENGLISH
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This report analyzes corporate financial reporting and auditing practices in Haiti. It supports the Government's efforts to: (a) improve financial sector stability and development; (b) encourage a business climate conducive to private investment and local companies' access to credit and long-term finance; and (c) enhance the governance and accountability of public enterprises. For the purpose of this study, the benchmarks that have been used include the International Financial Reporting Standards (IFRS) and the International Standards on Auditing (ISA). The report also draws on international experience and good practice in accounting and auditing, particularly in Latin America and the Caribbean. The main focus of the review is the institutional framework and professional environment that underpin private sector accounting and audit practices.

The forensic accounting and corporate fraud

Imoniana,Joshua Onome; Antunes,Maria Thereza Pompa; Formigoni,Henrique
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 01/04/2013 EN
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46.21%
This study is aimed at analyzing the characteristics of forensic accounting services performed by accounting firms in Brazil, using an exploratory approach. At the end of the study, there is a discourse analysis of a speech made by the CEO of one of the key players in forensic accounting services (Kroll) in Brazil. In order to guide this reflection, we pose the following question: what is the characteristic of forensic accounting that substantiates professional accountants' innovation to curb corporate accounting malpractices? In this intent, we accept the premise that the bone of contention in some unhealthy business environments is the inability of an auditor to track frauds. We used the icons (categories and/or nodes) that dynamically represent formalism in the theory of self re-production to explain the patterns found in the speech. Our findings make us conclude that the idea that frauds have been least detected by auditors begins to gain shape as auditors are more adequately trained to detect frauds instead of emphasizing the traditional segregation of duties and safeguard of assets.

Demand for Accounting Services by Mini-markets: are Accountants Necessary?; Demanda por Serviços Contábeis pelos Mercadinhos: são os Contadores Necessários?

Miranda Ph.D., Luiz Carlos; Libonati Dr., Jeronymo José; Freire, Deivisson Rattacaso; Saturnino, Odilon
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
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     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...