Submitted by Elba Lopes (elba.lopes@fecap.br) on 2016-12-05T16:37:50Z No. of bitstreams: 2 Tiago Janes Ferreira.pdf: 1452563 bytes, checksum: 42128c436af13e0631fdb3b67403a530 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Made available in DSpace on 2016-12-05T16:37:50Z (GMT). No. of bitstreams: 2 Tiago Janes Ferreira.pdf: 1452563 bytes, checksum: 42128c436af13e0631fdb3b67403a530 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Previous issue date: 2016-08-30 / This research aims to study the organizational changes that the institutionalization process of accounting automation can promote in the companies. For the development of the investigation, single case study methodology was adopted, held in a medium size national family organization. The company, after an assessment process made in conjunction with an external consulting firm, which identified a number of necessary improvements to the organization??s processes, has decided to implement again you ERP system as part of its action plan. In this context, the present study sought, in the light of institutional theory and the focus of Old Institutional Economics (OIE), to understand how the structure of the organization was changed by the institutionalization of accounting automation. In parallel to the constructs of organizational changes from the perspective of the old institutional economics, this study also brought to the analysis and discussion processes, the constructs of technology, new technologies and ERP and the constructs related to the enabling and coercive technologies formalizations. The addition of these constructs have allowed the formulation of indicative questions for semi-structured interviews that aimed to collect the data needed to compare the different moments of the institutionalization process and create the basis for triangulation of information with the documents and the statements of relevant employees who took important part of the ERP implementation process. The comparisons between different moments of the institutionalization process have generated a theoric model, called accounting automation institutionalization sequential model. This model is an adaptation of the institutional theory models generally used to analyze management accounting changes, this present study provided in addition to these models, the construct of ???scripts???, linking the new model also with the different accounting processes, not only with management accounting as done by the previous models. The findings of empirical research in the company can demonstrate the organizational changes triggered by the accounting automation institutionalization, and the enactment of new rules that changed the habits and routines of the organization. The details and analysis at different moments in the company (T1 and T2), allowed to observe in relation to the present study that there was still space in the organization for more automation, which could culminate, based on the employees??? opinion, in more changes in the organizational structure. It was possible to conclude therefore that automation in accounting systems may be a structural change factor in the organization, and that still a topic within the accounting research that has received little attention. / Esta pesquisa estudou as mudan??as organizacionais que o processo de institucionaliza????o da automa????o em contabilidade pode promover nas organiza????es. Para o desenvolvimento deste processo investigativo, adotou-se um estudo de caso, realizado em uma organiza????o nacional com administra????o familiar de m??dio porte. Esta, ap??s um diagn??stico elaborado em conjunto com uma empresa de consultoria externa, que identificou diversas melhorias necess??rias nos processos da organiza????o, decidiu pela reimplanta????o de seu sistema ERP como plano de a????o deste trabalho de consultoria. Neste contexto, o presente estudo procurou, sob a luz da Teoria Institucional e o enfoque da Old Institutional Economics (OIE), entender como a estrutura da organiza????o foi alterada pela institucionaliza????o da automa????o cont??bil. Em paralelo aos constructos sobre mudan??as organizacionais sob a ??tica da Velha Economia Institucional, este estudo tamb??m trouxe para o processo de an??lise e discuss??es constructos e conceitos de tecnologia, novas tecnologias e ERP, al??m dos constructos sobre as forma????es capacitantes e coercitivas. As adi????es destes constructos permitiram a formula????o de quest??es orientativas para as entrevistas semiestruturadas que objetivaram colher os dados necess??rios para a compara????o dos diferentes momentos do processo de institucionaliza????o e criar base para triangula????o das informa????es com os documentos e as afirma????es dos colaboradores relevantes ao processo de reimplanta????o. A compara????o dos diferentes momentos no processo de institucionaliza????o desencadeou uma proposta de modelo te??rico, denominado modelo sequencial de institucionaliza????o da automa????o cont??bil. Esse modelo ?? uma adapta????o do modelo proposto pela Teoria Institucional utilizados normalmente para estudos em contabilidade gerencial, por??m o presente estudo forneceu adicionalmente aos modelos geralmente estudados, o constructo de ???scripts???, vinculando o modelo a outros processos al??m daqueles relacionados ?? contabilidade gerencial. Os achados da pesquisa emp??rica na organiza????o estudada demonstram claramente as mudan??as organizacionais desencadeadas pelo processo de institucionaliza????o da automa????o cont??bil e da promulga????o de novas regras que alteraram os h??bitos e rotinas da organiza????o. O detalhamento e a an??lise em momentos diferentes na organiza????o, momentos T1 e T2, do processo de implanta????o do sistema ERP, permitiu observar, em rela????o ao estudo realizado, oportunidades para mais automa????es, que culminariam, segundo a opini??o dos colaboradores, com outras altera????es na estrutura organizacional al??m daquelas analisadas no presente estudo. Concluiu-se, portanto, que a automa????o em sistemas cont??beis pode ser um fator de altera????o estrutural na organiza????o, como tamb??m se concluiu que ainda ?? um t??pico inexplorado dentro das pesquisas em contabilidade.

El presente trabajo de suficiencia profesional es una investigación cualitativa que tiene como propósito analizar el impacto financiero producido por la aplicación de los beneficios tributarios, en específico de la exoneración del Impuesto General a las Ventas. La perspectiva de análisis que se pretende asumir es la del empresario de la Región Amazónica. Para la obtención de la información se formularon entrevistas a expertos en temas contables y tributarios para conocer sus opiniones y posturas respecto a la aplicación de los beneficios tributarios. Además, se aplicaron entrevistas a Contadores Público Colegiados de la Región Amazónica, la cual se encuentra exonerada del Impuesto General a las Ventas, para conocer el tratamiento utilizado para el reconocimiento de las adquisiciones gravadas con el mencionado impuesto. Adicionalmente, se revisaron artículos de revistas especializadas en contabilidad, la Ley de Impuesto General a las Ventas y su reglamento, la Ley de Promoción de Inversión en la Amazonía entre otros documentos. Los datos recolectados fueron tabulados y analizados, y se generó un modelo teórico que describe los efectos financieros de la aplicación de la exoneración del Impuesto General a las Ventas en las empresas de la región amazónica. / This present work about professional knowledge has a main objective, which is to analyze the application of tax avoidance and their impact, which means sale tax exoneration. We pretend to take prospect of businessman analysis up from The Amazon Region, Which is why we use accountancy management as a main tool in order to figure out that impact. In order to get real information, we made some surveys to people who know about accountancy and tax topics and figure out what their opinions or points of view they have about the application of taxes profit. Besides, we took surveys to The Amazon Region accountants, to know the treatment which are used by themselves in order to recognize recorded acquisition indirect taxation. Meanwhile, we talked to these people about the information they give to the state-owned or private company where they work for and the impact they have. Otherwise, we checked different magazines articles about accountancy, the law of indirect taxation and its rules, the law of investment promotion in The Amazon among other documents. The data we have picked up were analyzed and put in order, so we get a theorist model which describes the application of free indirect taxation and its effects on the main economy activities which grew up in The Amazon Region.