Repositório RCAAP

The present work aims to study the impact of the SNC on the model of financial information, on the profession of chartered accountant and on companies, from the perspective of the preparer of information. Initially we described the evolution of accounting standards in Portugal and presented the structural differences between the current accounting model (SNC) and the previous model (POC). Then we performed a literature review of the most significant studies about the transition impacts and about the perception of preparers of information concerning the change in accounting standards. For this purpose we used a qualitative methodology, based on documentary analysis. Through the survey submitted to the preparers of information we gathered their opinion on the impact of adopting the new accounting model in the areas listed. The study concluded that concerning the substance, the main differences lay in the existence of a framework, a philosophy based more on principles rather than rules, prevalence of economic perspective, methodology focused approach to financial reporting and increased application of fair value, verifying the increased incorporation of value judgments. In formal terms, the differences between the two models are the format of the financial statements, instruments and standardization and account codes. On the preparers of information optic there is great confidence in the new standard, as it responds to the current needs of financial reporting, considers the characteristics and reality of domestic firms, allows comparability at various levels, reduces the cost of preparing information, improves the quality of information disclosure and implies benefits for the reputation of the chartered accountant. However, there is a risk of compromising the understanding by the users of information, difficulty for the managers to understand the consequences of the SNC in its financial statements and also the changes on reporting model are not followed by changes in business management.

O nº8 da série IV da Revista Estudos abre o ano de 2014, com a divulgação de cinco artigos que, contando com a dedicação de seus autores e com a colaboração da comissão científica de avaliação, nos presenteiam com os seus variados enfoques que, centrados nos domínios da contabilidade, da gestão e do marketing, e suportados por modelos teóricos e empíricos, desafiam a complexidade e a dinâmica dos variados contextos do Brasil, Espanha e Portugal. (...)

The demands of consumers and the growth of competitiveness factor stimulated organizations to improve their processes, product and services to meet the requirements of a dynamic market and increasingly demanding consumers. This differential, in the continuous search for greater market share, manifested it in the implementation of quality programs. This paper aimed to present a study of Six Sigma, ISO 14000, and QFD, performed by means of literature review of the respective concepts, considering the dimensions: objective, focus, advantages, and disadvantages. Also, common and divergent points are analyzed and thus verify the possibility of working together these initiatives. The results allowed visualizing the possibility of working with initiatives together, once these have points in common, being that the differentiation of focus can advantage in success of implementation.

The globalization of business markets now a day requires a logical view of functional cross linked to value creation on the point of view of cost, time and service. The emphasize of new organizational forms and new work processes in terms of the contract left to be seen today as a resource but should be understood as a basic and fundamental need. The objective of this article is present a theoretical component related to a business strategy very particularly given the importance it may have in the current context of the business strategy of Spain. So, will be the “Outsourcing” sector the ideal response and a powerful and influential tool for organizational change? May be this sector a focus of international projection of Spain and a real source of income in times of crisis and near-recession? In fact it may actually be the path to capitalize the advantages of Spain, improve their handicaps, create jobs, generate wealth, promote international competitiveness and, most importantly, be the alternative medicine to cure the disease that is today the Spanish government deficit, that the treatment “Outsourcing” could eventually help to regenerate.

This document aims to shows the results of a study of the Child Consumer, where an analysis was made regarding the supposed influence that advertising mascots play in the choice of some consumer products. To validate this analysis, a qualitative survey was developed in the form as an interview, with children aged 6 to 10 years of age in primary schools in the central region. The children were confronted with certain products, some with own-label branding, other well-known brands without resembling spokes-characters or mascots and still other products fully presenting the brand and associated spokes-character - and was asked to opt for one of them. This resulted in a assessment of how far is that the mascots used by some of the brands in our market leverage or not the choice of their products by children and consequently the potential buyers: parents, grandparents a survey, and others. The results show a significant influence of spokes-characters on children's consumption. Although the reasons given to support this option, they do not seem consistent. This study also revealed a growing concern in keeping children healthy eating habits as a result of many campaigns undertaken by schools and / or family education.

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This study aims to be a reflection on higher education libraries’ value and seeks results that focus on assessing services impact, students’ experience and their perceived value of libraries. To address this thematic, a literature review was performed focusing on marketing services, because one of the strongest marketing tools that a library may use is the ability to show its value to the academic community. The used methodology was based on case study approach, by means of a questionnaire sent to all graduate and postgraduate students and an interview restricted to master students, conducted in the library of the “Instituto Superior de Contabilidade e Administração da Universidade de Aveiro (ISCA-UA)”. The questionnaire sought to determine UA’s libraries students use patterns. On the other hand, the interview enabled us to assess ISCA-UA’s library reference support service impact. This study made it possible to detect critical situations and needs, at the same time working as a decision’s support in order to plan products and services better adjusted to users’ needs. Case study results helped to clarify reasons or motivations, according to students’ perspectives that lead to library use, showing that one of the key findings in this research is that library values assessment sets on its physical space. This study was also able to determine other aspects of library values, such as students’ recognition of its benefits that arising from library’s products and services use. This study also contributed to the identification of impact indicators that allow us to measure library’s services results.

Agency conflicts arose with the separation of ownership and control of modern companies, these conflicts have originated in the different motivations and objectives, the information asymmetry and the different risk preferences that exist between principal and agent. Corporate governance is seen as a mechanism to align the interests of principal and agent, and moreover, it is expected that the audit is also a means of monitoring these differences. With the changes in the global scenario, arising out of the financial scandals of recent years, there has been intense focus on corporate governance and auditing through effective oversight and internal controls. In Portugal, this matter also came acquire importance, as issued by the CMVM recommendations on corporate governance will have evolved over time to ensure greater transparency and reliability of financial reporting and the capital market. This study aims to analyze the effect of ownership structure and corporate direction in audit opinions. To understand how the audit opinions are influenced by certain characteristics related with the corporate governance we analyze the Portuguese non-financial companies listed on Euronext Lisbon during the period between 2008 and 2011. Our results show that the concentration of ownership, the independence of the board, the presence of an audit committee and a good liquidity ratio are positive indicators in the audit opinion and therefore promote more reliable financial information. However, in the Portuguese scenario, the results do not generate, in full, the same effect as the theoretical Anglo-Saxon corporate governance.

This study aims to analyze the degree of compliance with the mandatory disclosure requirements required by IFRS 7 - Tangible Fixed Assets, by analyzing the financial statements of the 44 companies included in the ranking of Exame Magazine, 2010, with reports and accounts available on the Internet and subject to the general rules of the Accounting Standardisation System for the years 2010 and 2011. An index of disclosure that includes 27 items to which a content analysis was applied was built, two dependent variables were defined: Disclosure index and number of disclosures. Leverage external activity, firm size, debt, age, liquidity, profitability, auditor and type of activity: later and based on the literature, seven independent variables and two categorical variables that influence disclosure levels were defined. In correlation model results showed any significant positive correlation between the dependent variable "number of disclosures" independent variable "age" for the year 2010. In 2011, there is a statistically significant positive correlation between the dependent variable "number of disclosures "independent variable "dimension". In the regression model, the variable "age" has a statistically significant positive association with the "number of disclosures".

The management control and continuous improvement are of great relevance to the good progress and perpetuity of companies. Several tools are available to assist in business management, entrepreneurship and how the diagnosis Deming Cycle. Through a qualitative case study, this article suggests a formal model of management from the unfolding of the diagnostic business in Tables Assessment, reflecting an improvement in the diagnosis process which are complemented by the PDCA Cycle. It was found that the indicators that measure the performance of organization researched not coincide with the achievement of strategic objectives. The considerations indicate a way to allow the application of quality management methodologies, as drivers of organizational efforts for continuous improvement of processes.

The objective of this work is to study the factors that influence consumer behavior in the municipalities of Rio Grande do Sul. It was selected a convenience sample consisted of 150 people from Santa Maria, 50 people from Cruz Alta and 50 people from São Pedro do Sul, obtaining a total of 250 valid questionnaires. The analysis was performed using descriptive statistics, exploratory factor analysis, t-test and ANOVA. From the results it was revealed that the constructs hedonism, satisfaction and utilitarianism showed the highest medias of 4.28, 4.07 and 3.98, respectively. In addition, it was found that women are more hedonistic (average 4.37), impulsive (mean 1.92) and compulsive (mean 2.14) compared to men. People who have not completed college are more satisfied (mean 4.18), people who have an income of less than R$ 900,00 are more utilitarians to make purchases (mean 4.19), people with incomes above R$ 8,001.00 are more likely to pay a higher price to buy products (mean 3.51), and people who have an income of less than R$ 900,00 are more compulsive (mean 2.53).Therefore, this study provided subsidies in the decision making of managers in the business, as it allows to identify what are the characteristics of the consumers regarding purchases. It also demonstrates that consumers, when buying, seeks products that have utility and generates pleasure and well-being when shopping.

The general goal of this paper is to contribute for the theoretical discussion on how active and collaborative experiences in Information and Communication Technologies (ICT) classrooms play a role on the construction of knowledge in higher education institutions. Based on the pointed outlines, we intend to explore how: (1) collaborative environments that occur from the usage of Information and Communication Technologies get students actively involved in the learning process, (2) collaborative tools at the level of group work influence learning regulation by students themselves and (3) the handling of professional elements as perceived by students, can lead them to different learning attitudes. This research describes a specific environment that makes use of collaborative tools, like wikis and forums within an elearning platform and of specific CRM (Customer Relationship Management) software. Data was collected through questionnaires available on the elearning platform Moodle. Descriptive statistical techniques were used to analyze quantitative data. Within the research questions proposed, the study, points towards some understanding of how a collaborative learning environment seems to get students actively involved in the learning process mainly if the tasks to be performed have an empirical component. More, students seem to identify the need to regulate their own learning, which reinforces planning and regulation of collaborative activities and the role of synchronous and asynchronous possibilities of ICT. Finally, the study alerts to the way how the usage of future professional elements interacts with different leaning attitudes.

In  the  current  context  of  international  accounting  harmonization, witnessing an adaptation (or adoption) of widespread international accounting standards issued by the International Accounting Standards Board (IASB), substantially based on principles and that make a greater appeal to the professional judgment and the use of estimates.In this new normative paradigm, presumably the professionals will feel a greater need to resort to accounting theory. Thus, motivated by this new context and to be increasing the number of accounting professionals with upper academic formation, we consider important to evaluate how the accounting theory is applied in accounting practice in Portugal, identify potential constraining factors about that application and reflect on the need for any changes, namely in the teaching of accounting, consubstantiating these objectives of the present dissertation.With this study, of exploratory nature based on conducting interviews with   higher   education teachers   with   experience   in   accounting practice, we intend to gather empirical evidence about the perception that those professionals have about this under study problematic.Our findings point to the existence of a gap between the accounting theory and their application in accounting practice, in part motivated by the reductive vision that some professionals, and even teachers, have from accounting theory. The mandatory adoption of accounting standards seems to be conditioning the evolution of accounting thought and the proper teaching of accounting, which tends to focus on the accounting standards in force.

O nº6 da série IV da Revista Estudos usufrui da prestimosa colaboração da Comissão Científica de Avaliação, agora alargada a novas competências, na senda de uma criteriosa escolha de artigos que empregando os variados enfoques da contabilidade, da gestão e do marketing, partilham os riscos da adoção de novos modelos teóricos e empíricos para explicar a complexidade envolvente. (...)

This work aims to identify the determinants that leads small businesses to death, it means, bankruptcy business. For this purpose we used two databases: one where collected data from active business (SABI), and another containing data of bankrupt business (COFACE - Services).Several models were estimated and it was used various statistical techniques, choosing the one that presented best validation results for the sample considered to be interpreted in order to identify the determinants of mortality said. We analyzed a general model and three sector models, and it was concluded that the models by sectors can achieve best results, however, when these are not available, the general model is able to provide good results.As in previous studies on the subject, it was found that the model has a better perform when ranks business a year earlier from bankruptcy than in longer periods. In this case the situation was analyzed one and three years before bankruptcy happens. The main variables considered the determinants of mortality were the level of debt and performance management’s performance.

The internationalization of markets has intensified the need to generate a single accounting system that is internationally accepted and simplify access to international capital markets. The national accounting framework has undergone a profound reform with the entry into force in 2010, the SNC, which has its base in international normative, more precisely in the IAS/IFRS. The SNC is a model that places emphasis on accounting theory rather than mechanized accounting rules. It is a principles-based accounting system that gives prominence to professional judgment in preparing financial information. The adoption the SNC requires a change in thinking accounting and financial reporting. It is an accounting model that incorporates value judgments, where the conceptual framework should be considered a fundamental theoretical base to support the application of NCRF included in the SNC. This paper aims to highlight the professional judgments underlying the SNC, our objective is to identify situations where value judgments are implicit and analyze their tax impacts for IRC.

The process of delocalization analyzed in the light of general knowledge is based on common assumptions as the demand for cost reduction, the reduction of the cost of hand labor is the main reason disclosed. The search by firms for better production conditions do not always support or even on economic grounds alone.The supply of new markets and open borders in the European Union (EU), added new variables to the decision of delocalization.The EU between 2002 and 2011 underwent considerable changes in corporate structure, or abandonment of this territory by some companies, or by geographical changes triggered in this period. Thus, the reasons motivating this corporate movement are also determined by geographical and political events. The decision of the companies for relocation has become a more complex process, given the difficulty of analyzing all the factors involved in this process.

O nº5 da série IV da Revista Estudos inicia o ano de 2013 apostando numa criteriosa escolha de artigos que versam os poliédricos enfoques da contabilidade, da gestão e do marketing, assumindo uma aventura intelectual de risco dirigida ao entendimento do sistema económico e financeiro, em toda a sua complexidade.(...)

The use of the methodological approach of the case studies has raised several critics, giving it insufficient precision, objectivity and rigor.The conclusions point to a legitimate interest in its use: the credibility of the theoretical method, the methodological rigor around it, and the interest being demonstrated with relevant questions of the accounting point of view, showing that the results are significant, either in the development of theory either of the practices of management accounting.

The beginning of the century has been prolific in rapid and radical transformations in the consultancy sector, as a result of the questioning of models of strategic diversification undertaken by several consultants. But, even if these changes constitute a barrier to the legitimacy of the sector, the truth is that this assumption has also contributed to the development of the sector study in the academic environment, especially over the last twenty years it has existed a set of substantial literature that has come to reflect the contribution, conceptualization and understanding of the nature of consulting work and the real value of consultants in the way that demonstrate value to their customers. It emphasizes two key questions. Management consulting is for whom? It should be the management consultant an internal auditor of its own performance? So, what I want to emphasize in this article is exactly one set of assumptions that allow describing a set of requirements that must be implicit in the characterization of the intrinsic characteristics of a consulting services manager, because the premise of this profession must understand that it is the professional adviser that should manage their activities and not the activities to manage the professional adviser.