Notre recherche vise à décrire les liens entre l’appropriation des IFRS et les dimensions organisationnelles et managériales des services comptables. Nous avons situé ces deux axes dans l’activité productive des acteurs en mobilisant la théorie socio-économique et la théorie d’agence, afin d’ancrer les IFRS dans le comportement des acteurs et dans l’organisation des entités. A partir d’une recherche-action inscrite dans nos activités d’expert-comptable et de commissaire aux comptes, nous avons identifié trois principes directeurs de réorganisation des activités comptables : ajustement, traitement et distanciation. En associant ces principes aux opérations de la chaîne comptable, nous avons mis en évidence trois niveaux de configuration organisationnelle : organisation ad’hoc, prégnance de la fonction comptable, fonction décentralisée. Dans les deux premiers niveaux, la présence d’une relation de collaboration entre acteurs a pu être observée, alors qu’elle est pratiquement inexistante au niveau de la fonction décentralisée. / The aim of our research is to describe the links between IFRS appropriation and the organization and management structures of the accounting departments. We positioned these two axes within the productive activities of stakeholders thanks to the use of both Socio-Economic and Agency Theories in order to connect IFRS with the stakeholders behaviors and with the organizations of firms.Through action research by virtue of our Chartered Accountant and Statutory Auditor positions we isolated three guidelines of accounting practices reorganizations: Adjustment, Treatment, and Distance analysis. The combination of these guidelines with the accounting process led us to emphasize three levels of organizational structures: Ad hoc Organization, Accounting Prevalence structure, and Decentralized Administration. In the two first organization levels a cooperation behavior has been observed between stakeholders, whereas in the Decentralized structure practically no collaboration has been recorded.

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / The convertibility that money allows, makes him an object simultaneously universal, present in every moment of economic life and that this constitutes a significant part of social life (Moreira, 2000). In this work, we seek to understand the financial behavior of young people who move to Santa Maria in order to study and therefore find themselves in greater contact with personal finance by distance from their families. The present study is characterized as a descriptive and quantitative, the sample being studied natural population of young graduates from other cities who attend undergraduate programs, using questionnaires based on this scale Schwartz Meaning of Money (1992) adapted by Moreira (2000). 500 questionnaires were obtained to apply the analysis techniques. As the main technique used was factor analysis and Structural Equation Modeling. Other tests were also used to determine the suitability of the model and further results, for example, the Bartlett test of sphericity, Kaiser-Meyer-Olkin (KMO), among others. The results showed 10 factors: 'conflict', 'positive power', 'progress', 'pleasure', 'culture', 'negative power', 'detachment', 'suffering', 'generosity' and 'stability'. The factor 'conflict' could explain 12.65% of the variance and the factor 'positive power' explained 9.13% of the variance. The highest average was presented by a factor of 'stability' to 3.84 while the lowest average was related to the factor 'suffering' 2.68. / A conversibilidade que o dinheiro possibilita, faz dele um objeto concomitantemente universal, presente em todos os momentos da vida econômica cotidiana e que esta constitui parte significativa da vida social (MOREIRA, 2000). Assim, neste trabalho, busca-se entender o comportamento financeiro dos jovens que se mudam para Santa Maria, RS, Brasil com o intuito de estudar e assim sendo se vêem em um maior contato com finanças pessoais pela distância de suas famílias. O presente estudo se caracteriza como uma pesquisa descritiva e quantitativa, sendo a amostra estudada a população de jovens graduandos naturais de outras cidades que freqüentam cursos de graduação, utilizando para isso questionários baseados na Escala de Significado do dinheiro de Schwartz (1992) adaptada por Moreira (2000). Foram obtidos 500 questionários para aplicar as técnicas de análise. Foi utilizada a Análise Fatorial e a modelagem de Equações Estruturais. Outros testes também foram usados para determinar a adequação do modelo e aprofundar os resultados, como por exemplo: o teste de esfericidade de Bartlett, teste Kaiser-Meyer-Olkin (KMO), entre outros. Os resultados mostraram 10 fatores: conflito , poder positivo , progresso , prazer , cultura , poder negativo , desapego , sofrimento , generosidade e estabilidade . O fator conflito conseguiu explicar 12,65% da variância e o fator poder positivo explicou 9,13% da variância. A maior média foi apresentada pelo fator estabilidade com 3,84 enquanto a menor média foi relacionada ao fator sofrimento 2,68.

Doctor of Philosophy / Department of Family Studies and Human Services / Kristy L. Pederson-Archuleta / Viewership of reality television has been indicated to influence behaviors among individuals and groups, as existing literature has linked reality television viewership to an increase in the likelihood of demonstrating other non-financial behaviors. The literature notes increases in risky sexual and dating behavior, increases in tobacco, drug, and alcohol use, and increases in violent behavior. This dissertation examined the perceptions of the influence of reality television on financial behavior. Situational reality television programming was found to have the greatest influence on the financial behaviors of college students. Ten college students were interviewed using a phenomenological qualitative approach. There were four primary findings from this study. The first was that reality television has the ability to inform the financial behavior of college students. Second, an individual’s connection to his or her social system has an influence on financial behavior. Third, reality television does have the ability to influence financial behavior change and fourth, reality television influences the meaning of money as perceived by the respondents. The results of this study provide valuable information to promote further inquiry as to how reality television and other forms of media influence financial behavior.

Long term family fortune preservation is a matter of human behavior; it is a dynamic process of activity or group governance that has to be reenergized successfully in each successive generation to overcome the threat of falling into entropy. Each successive generation has to reaffirm its participation in such government system.Family enterprises are the fundamental actors of the economic activity, and also constitute a stability factor of the productive system, because the majority of them is small or medium-sized (SMEs), and that is why it is interesting to investigate their financial behavior.There is little knowledge concerning financing decisions of enterprises on emerging markets. There is a particular need of empirical work that identifies the financial patterns of developing countries enterprises. It is possible that these enterprises are creating a new financial structure that results convenient for their particular environment. / Long term family fortune preservation is a matter of human behavior; it is a dynamic process of activity or group governance that has to be reenergized successfully in each successive generation to overcome the threat of falling into entropy. Each successive generation has to reaffirm its participation in such government system.Family enterprises are the fundamental actors of the economic activity, and also constitute a stability factor of the productive system, because the majority of them is small or medium-sized (SMEs), and that is why it is interesting to investigate their financial behavior.There is little knowledge concerning financing decisions of enterprises on emerging markets. There is a particular need of empirical work that identifies the financial patterns of developing countries enterprises. It is possible that these enterprises are creating a new financial structure that results convenient for their particular environment.

Conselho Nacional de Desenvolvimento Científico e Tecnológico / This study had as its objective develop a model to evaluate the level of financial literacy of citizens in the South of Brazil, able to integrate constructs related to financial knowledge, financial attitude and financial behavior. To achieve the objective, a survey with 1.576 inhabitants of the seven mesoregions in Rio Grande do Sul has been done. A questionnaire has been adopted as an instrument to collect data and it is formed by seventy-five questions and approaches socioeconomic and demographic variables and three constructs (financial attitude, financial behavior and financial knowledge). The model estimated by structural equation modeling and sociable and demographic variables influence have been measured by parametric hypothesis tests. Results have shown that from the thirty-seven initial variables for financial attitude and financial behavior constructs, eight have been validated. From the two structural models proposed, the one with the best adjustment and that measured financial literacy better was the second order factorial, where constructs financial attitude, financial knowledge and financial behavior have been maintained separately and financial literacy has turned into a second order construct. The constructs descriptive statists has shown an adequate level of financial attitude and intermediate levels of financial behavior for citizens in Rio Grande do Sul. Hypothesis tests have pointed out to significant differences among the three constructs, where the variable age has not shown any difference among groups. Furthermore, the most relevant aspects to financial literacy are related to concern about the future and saving money monthly. / O presente estudo buscou desenvolver um modelo para avaliar o nível de alfabetização financeira dos cidadãos rio-grandenses, capaz de integrar os construtos relativos ao conhecimento financeiro, à atitude financeira e ao comportamento financeiro. Para isso, realizou-se uma pesquisa survey com 1.576 habitantes das sete mesorregiões do Rio Grande do Sul. Como instrumento de coleta de dados adotou-se um questionário estruturado, composto por setenta e cinco questões, que abordaram variáveis socioeconômicas e demográficas e três construtos (ATITUDE FINANCEIRA, COMPORTAMENTO FINANCEIRO e CONHECIMENTO FINANCEIRO). O modelo estimado pela modelagem de equações estruturais e a influência das variáveis socioeconômicas e demográficas foram mensuradas pelos testes de hipóteses paramétricos. Os resultados demonstraram que das trinta e sete variáveis iniciais dos construtos ATITUDE FINANCEIRA e COMPORTAMENTO FINANCEIRO, oito foram validadas. Já dos dois modelos estruturais propostos, o modelo com melhor ajuste e que melhor mensura a alfabetização financeira foi o modelo fatorial de segunda ordem, em que os construtos ATITUDE FINANCEIRA, COMPORTAMENTO FINANCEIRO e CONHECIMENTO FINANCEIRO foram mantidos separadamente e a ALFABETIZAÇÃO FINANCEIRA tornou-se um construto de segunda ordem. A estatística descritiva dos construtos demonstrou um nível adequado de atitude financeira e níveis intermediários de comportamento e conhecimento financeiros nos habitantes do Rio Grande do Sul. Os testes de hipóteses apontaram diferenças significativas nos três construtos, sendo que apenas a variável idade não apresentou diferença entre os grupos. Além disso, os aspectos mais relevantes para a alfabetização financeira são os relativos à preocupação com o futuro e à realização de reservas financeiras mensais.

Many social, political and economic changes that affected intra-family relationships between men and women have occupied over the past century. It could be assumed that these changes also affected the distribution of power between women and men within a family, in particular - financial power. Whereas previously a man was the sole breadwinner of a family and the only manager of the household budget, now when women have new opportunities in the labor market it is logical to assume that women should also be included into the process of money management. The purpose of this study was to examine the mechanisms of financial management in Czech families and find the determinants that affect the choice of allocation systems. The study that was based on quantitative methods surveyed 560 men and women. Statistical analysis showed that the most common type of allocation systems is a financial pool (joint or partial), which indicates that there is a transformation of the distribution of financial power in families. However, traditional gender stereotypes are still evident in the management of family finances. The study also revealed that the main factors that affect the choice of a family allocation system are the level of household income, gender, length of cohabitation of spouses, woman's education and...

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