Repositório RCAAP

The object of study of the research was the taxation on fuel consumption of Uberlândia - MG and the applicability of Law 12,741 / 2012. Thus, the problem that gave rise to the research was to demonstrate the applicability of the Fiscal Transparency law on fuel consumption. The hypothesis of the research was that most of the establishments use as source IBPT (Brazilian Institute of Planning and Taxation) and the same product can present different tax burdens. Therefore, the objective of the research was to analyze the applicability of the Law "With an eye to the tax" and its impacts on fuel consumption. The research method was a documentary survey of data collection of fiscal coupons of Fuel Stations of Uberlândia for the period from January to May 2016. The sample was extracted from the total of 22 fuel establishments. The analysis of the data was based on the theoretical reference of the IBPT and legal texts (specific legislation). The results indicate that most establishments do not apply law 12.741 / 2012 correctly, reporting an incorrect tax burden in relation to the indicated source. It is concluded that the applicability of the law is not efficient and effective, since the information to the consumer is distorted.

This study who aims to examine the influences of institutional forces on the process of convergence in governmental accounting in Brazil. Beside de introduction, the second section outlines the adoption of IPSAS in Brazil. In the third part, we approach, from the institutional theory NIS point of view, specific from the mimetic, normative and coercive pressures, this process of change in Brazilian government accounting; and finally, we made some final considerations on the subject. We discuss some real cases of Brazilian context on IPSAS adoption, based on direct observation, several informal interviews with different agents on Brazilian’s public sector in different levels and various institutions and literature review. Is important point that the examples showed here are not and do not pretend to be exhausted, but only illustrative. Our intention is foment the debate and clarify some institutional pressures who exists in this process. We suggest as next steps could be to examine qualitative factors such as: the quality of the financial statements; impact on wider management practices (are budgets based on accruals, the use of the balance sheet to inform decision making, etc.); and whether external stakeholders (citizens, elected members, societal  groups, etc.) consider that the introduction of IPSAS has improved  accountability.

The following article aims to identify the level of application of environmental accounting at business level and establish how it relates to business management, mainly from the concept of stakeholders; Additionally, it describes the main government strategies carried out to optimize the environmental management of companies through the Colombia´s current legislative framework. To carry out this purpose, the methodology of the systematic review is used, this allows to categorize adequately the information obtained under previously established criteria and clearly delimit the relevance of the sources consulted. Among the main findings of the research are: the strong monetarist emphasis of environmental accounting, which leaves aside key environmental variables, such as greenhouse gas emissions or water and energy consumption; the incipient implementation of environmental strategies by companies (still focused on maximizing benefits) and the lack of a broader legislative framework for a topic that is becoming increasingly important. This text seeks to contribute to the debate between economic growth and mitigation of environmental impact from the perspective of the accounting exercise and the organizations management.

The new professional code of ethics of accountant is established in the Brazilian Accounting Norm (NBC PG 01), approved by the Federal Accounting Council (CFC), at September 7, 2019, and its updates and deletions are considered significant. We used the methodology classified as quantitative, descriptive, documental, and through data collection, the data showed that between all accountants analyzed during the research, only 76% of the accountants of Corumbá city were aware of the code update. Regarding the belittlement aspect, that there is not in the new code, about 70% were against the update, because it will be detrimental to the accountants. About the divulgation of prices and gratuity 76% are against because of class devaluation, and that would cause unfair competition and even disunion between accountants. Regarding price fixing, the answers were divided by 50% against and 50% in favor.

This research aimed to understand how management models are being approached in the literature, what is the content and structure of these researches and possible trends to the applied management model. Thereunto, researches were consulted in the Spell and Scielo databases that addressing management models, both decentralized and centralized. Altogether, 152 Spell-based papers and 269 Scielo-based papers were identified, out of a total of 421 papers. Of these 50 studies were used to conduct this research. It was possible to observe a growth in researches that approach management models. Variables as People Management / Management, Organization, Structure, Power and Responsibility and Coordination have been shown as the most present variables. It was also possible to observe a probable growth trend related to decentralized models studies. This research is expected to contribute to a greater visualization of research related to management models as well as future research perspectives, which may be adopted or avoided by future researchers.

Football, in addition to the social aspect, has a great economic role in Brazilian society, since it moves high numbers annually. Given this, this research aims to verify the relationship between the economic and financial situation and the performance in the official matches of the ten top-ranked clubs of the 2018 CBF ranking. To this end, we analyzed the financial and sports situation of the clubs from 2015 to 2017 and, in addition, a correlation of Pearson data between achievement and performance indicators was established. Overall, despite having a strong ability to generate revenue, clubs have shown inefficiency in controlling costs and expenses. In addition, due to the correlation of data, most clubs found it difficult to seek better performance without compromising the economic and financial scenario. Therefore, one of the great challenges of Brazilian managers is to seek better sports performance without compromising the entity's finances. In this context, accounting plays an important role, since it provides information about the entity's patrimonial reality and, thus, helps in the decision making of managers.

In Brazil, from 1953 began the transfer of Oil royalties to States and Municipalities that are producers of such resource or that are related to the producing regions. The state of Sergipe is one of the leading names for national oil production. In addition, because of their location, all their municipalities receive some share from royalties. Thus, the objective of the study was to verify, through correspondence analysis, the relationship between the profile of the municipalities of the state of Sergipe and the receipt of funds through oil royalties. The municipal profile has characteristics such as: Expressiveness of tax revenue, Dependence on revenues from Union and State transfers and population size. It was found that the municipalities of Sergipe have a certain dependence on resources from oil royalties and this is even more evident in those with smaller population and lower capacity to collect their own. Therefore, it is necessary to encourage the studied regions to seek self-financing of their activities so that they become more autonomous.

The objective of this article was to demonstrate the impact of the tax incentive program on the development of organizations, emphasizing indicators of employability and productivity. Using descriptive and qualitative research methodology, bibliographical data collected from publications such as the Yearbook of the Brazilian Automotive Industry from the years 2010 to 2018 were used, with all the information of the sector, where it is sought to emphasize the indicators chosen for this analysis process. The expected result sought to verify whether there is a positive or negative impact on the indicators analyzed based on incentives, since government investment needs to be measured within the program's expected returns and its publication as a force of law. The auto industry with all its strength, receives frequent incentives, but not all have satisfactory results and reach their goals and objectives. This new program, in a broader search, fuels the entire value chain of the automotive sector, sets mandatory targets for energy efficiency, vehicle safety, investments in research and evelopment, supplier base recovery, technological development, labor relations, energy efficiency, vehicular inspection, logistics and tax system. As a contribution, this article tried to demonstrate if the tax exemptions promoted by the State reach their objectives, promote contributions in the number of jobs and also in the increase of the productive process. As a final conclusion, it was possible to perceive after the analysis of the data that the variations of the indicators of employability and productivity were in agreement with the offered fiscal incentives, even considering the seasonal ones.

To stay in an increasingly demanding and competitive market, it is important for small businesses to strive for excellence in the inventory management and control process. Therefore, the proposed article, through a case study conducted in a small pharmacy located in a city on the state of São Paulo' s countryside, seeks to analyze this process, presenting techniques and tools that enabled an effective management and control of inventory. Thus supplying the demands and objectives of the company. In addition, the impacts of the application of an information system were also observed, which contributed to the better management and control of existing inventory.

This article deals with the free assistance provided to taxpayer taxpayers by the Accounting and Tax Support Center (NAF) of Chapecó-SC, which, since the first semester of 2017, has been carrying out an important and fundamental work for the low-income population with the interinstitutional objective of promoting fiscal education to the community. The NAF Unoesc Chapecó has the integration of academics from different stages, professors and masters, with vast fiscal knowledge, assisting academics and bringing them closer to the work environment. For the development of the research, a single case study was used, which helped in the analysis of the public profile and in the services provided in the period of 2019 and 2020. The result shows that 122 cases were attended and the profile of those attended, and that the contribution of NAF with society is extremely important due to the educational development of academics, from student preparation, to serving the public, seeking to improve and disseminate information to the population. The conclusion also demonstrates the representativeness of the project in society, bringing great proportions of collaboration and diffusion of fiscal knowledge through projects prepared by the nucleus in society.

Este artigo analisa o capital estrutural no trabalho de auditoria, composto por métodos e procedimentos de trabalho, processos internos, sistemas de gerenciamento e gerenciamento e a tecnologia e inovação utilizadas nas organizações. O estudo começa com uma varredura documental do capital estrutural e suas ferramentas, relacionando-o ao processo de auditoria, para finalmente propor um modelo de mensuração do capital estrutural para o desenvolvimento da comissão de auditoria, com o qual a tomada de decisão será tomada. pesquisas mostram que o desenvolvimento de capital estrutural em empresas de auditoria permite seu próprio conhecimento e fornece uma vantagem competitiva sobre outros profissionais de contabilidade. Por outro lado, esta pesquisa permite identificar que o capital estrutural surge na medida em que é apropriadamente possuído, formado, codificado e sistematizado, de modo a dar uma resposta de trabalho que se encaixa na carga de auditoria; Também permite a avaliação e mensuração do tratamento do capital estrutural nas empresas.

Corporate social responsibility is becoming known in Colombia for its social and humanitarian function, where companies present environmental, social, cultural and coexistence aspects. The aim of this article is to analyse how the assurance of corporate responsibility management practices in ESALs is a valuable tool, in accordance with ISO 26000 and SA 8000 standards, thus following the guide to corporate responsibility assurance. At methodological level, this research begins with the characterisation of the corporate responsibility management practices of ESAL, the requirements and obligations for these management practices to be carried out and finally, a diagnosis of the current state of compliance in corporate responsibility management practices is made through a case study.

Accounting applied to the public sector in recent years has been driven by the process of convergence to international standards. In view of this movement, increase the need to adhere to the procedures for measuring fixed assets in public sector bodies and entities. In this context, the study aimed to evaluate the degree of application of the procedures for measuring the active assets of Brazilian universities and federal institutes to international accounting standards. Through the adoption of the grouping criterion, questionnaires were sent to 102 Federal Institutions of Higher Education (IFES) and 49% of responses were recorded. The survey results show that public entities, which concern the measurement and disclosure of assets, are at odds with the process of convergence of the Brazilian public sector to international accounting standards. To achieve this process, investments in technology, training, professional development, awareness of managers and training of multidisciplinary teams are necessary. In addition, the study points out the need for more effective collection by regulatory bodies in relation to compliance with standards, specific legislation and the Accounting Manual Applied to the Public Sector.

The purpose of this article was to analyze the perception of Accounting academics about the role of the higher education institution in your professional qualification. As for the methodological procedures, the research is classified with a quantitative approach, descriptive in relation to the objectives and survey according to the procedures. As a data collection instrument, a questionnaire with 17 (seventeen) closed questions was applied, adapted from the studies by Degenhart, Turra and Biavatti (2016), Mathias, Serafim Júnior, Besen and Araujo (2018) and Moura and Lima Filho (2019 ), electronically between April and May 2020 and validated by three professors in the field. The population consists of 101 students enrolled in the Accounting Sciences course at a community university in Santa Catarina, in 2020/1. The sample comprised 56 students who answered the questionnaire properly, which corresponds to 55.44% of the population. The data were tabulated using Google Forms® and the technique used for data analysis was descriptive statistics, through the distribution of relative frequency. The main results revealed that academics consider that the training given by the university is compatible with that required by the job market, as well as facilitating the student's entry into professional practice, in addition to bringing specific content worked during the course as preparation of attributes, skills and abilities to future bachelors in Accounting. 

This study addresses the association between the principles of corporate governance and the factors of organizational learning in Brazilian accounting firms. Primary data were obtained by electronic questionnaires with a final sample of 207 offices. This is an exploratory, descriptive study, carried out in a field environment and classified as quantitative. The degree of corporate governance obtained at 11.70 indicates that the adoption of the principles of corporate governance is in an intermediate stage and the degree of organizational learning obtained at 8.20 demonstrates that the environment is conducive to organizational learning in the accounting offices. As the degree of corporate governance evolves, naturally there is a potentialization of organizational learning factors, such as dialogue, interaction with the external environment, experimentation and risk propensity. Among the main findings of this research, it is highlighted that there is a positive relationship between the adoption of the principles of corporate governance and the factors of organizational learning (r=0.244). When the levels of transparency of information in the accounting offices increase, there is also an increase in the level of fair and equal treatment between partners and stakeholders (r=0.621). As the use of dialogue increases, as a form of learning, there is an increase in interaction with the external environment (r = 0.776) and when suggestions and new ideas are well attended and accepted the use of dialogue as a construction of common knowledge also increases (r=0.722).

Accounting 4.0 is directly linked to the fourth Industrial Revolution, responsible for innovating and optimizing digital processes, having systems capable of converging and integrating with various accounting tools. This study aimed to analyze the main impacts of the evolution of accounting 4.0 and to demonstrate the main challenges faced by accounting professionals in the city of Corumbá-MS. We used the methodology classified as descriptive, bibliographical, qualitative and quantitative and data collection through a questionnaire conducted by the Google Forms platform. The study identified a profile of the professionals who answered the questionnaire and found that 77% understand that the greatest impact of technology evolution on the accounting environment is directly linked to agility and time gain. 35.7% of the respondents, or approximately 67 accountants, only learn in practice how to deal with the new system without specific training and showed that the place where they work does not seek new technologies in the market to make it more effective. accountant's work and optimize the internal activities of the organization.

Thinking about the assumptions about tax education and citizenship, and knowing the role of public institutions such as the Internal Revenue Service in tax inspection, this emerges as an automatic partner in the work of tax education in schools to promote citizenship. Therefore, the study proposed to analyze the perception of the 50 teachers involved in the Fiscal Education and Citizenship project of 19 municipal schools in Chapecó-SC, trained by NAF with support from the Federal Revenue of Brazil in April 2019 to work in the implementation of the social extension project on Tax Education and Citizenship. In the data analysis, descriptive statistics was used through the analysis of graphs and tables, with the purpose of interpreting the collected data and understanding the respondents' perception, added to the knowledge covered by other authors in their research. The participants' desire to extend the fiscal and citizenship education project to future periods was observed with the collected answers, and the receptivity and evaluation of teachers regarding the project was good to excellent, thus it will facilitate the adhesion to projects that have an annual periodicity.

The audit report is the result of the work of the independent auditor, in which he expresses an opinion on the company's financial statements. That said, the present study had as its general objective: to analyze the audit reports on the financial statements of the companies listed in B3 for the 2019 financial year. The study was classified as a survey of data for exploratory and descriptive purposes (survey) in Audit knowledge area. The object of the study is the independent audit reports on the financial statements of publicly traded companies with shares traded on B3 for the year 2019 issued until March 2020, the total of which reports refer to 403. It was found that the most of the reports with unmodified opinion and with qualified opinion were issued by Big Four firms. On the other hand, opinion abstentions were issued, for the most part, by non-Big Four firms. It is also worth mentioning that 230 of the 403 audited companies are from the Financial, Cyclical Consumption and Industrial Goods sectors. However, only the Communications, Health, Information Technology and Others sectors were the only ones in which there was no modified opinion. Investigations by public authorities, the exclusion of ICMS from the PIS and COFINS calculation base and the uncertainties related to operational continuity motivated a considerable part of the reservations. In addition, judicial recovery and uncertainties related to operational continuity were the most frequent basis for abstaining from opinion. 

Despite being a new industry, the eSports industry shows exponential growth and competes, with strength, with the entertainment market. Brazil is a recent player as opposed to South Korea a global player. The aims of this research are to make an analysis between Brazil and South Korea using the Porter's Diamond Model and its conditions of factors, demand, related industries and support as well as the rivalry between companies in both countries. There was also a very large gap between South Korea's superiority over Brazil, which includes a vibrant competitive dynamic, a demanding consumer, several support industries and government support. Management contributions are highlighted, and possible biases of the method used.

The purpose of the countries in implementing this invoicing system is aimed at modernization, which also offers advantages for commercial entities and for the national government of each country. For the companies of the different countries, this process influences the improvement of administrative procedures, which allows savings in costs and time, making this service more dynamic and minimizing billing errors. Similarly, governments benefit in terms of tax evasion, which is the main problem of economic growth that countries have, guaranteeing the states, full access to the accounts and financial operations of the entities. In this context, this study analyzes in a comparative way the electronic invoicing process in the countries of Brazil, Chile and Colombia, with its evolution through time in its procedures and conditioning aspects. At a methodological level, it is a descriptive and documentary type study where similarities and contrasts are observed, such as the non-admission of technological suppliers in Brazil, and similarities between Colombia, Chile and Brazil, such as the XML format used, the electronic signature required, its mandatory conservation, which ranges between 5 and 6 years, among other aspects.