O objetivo desta dissertação de mestrado foi examinar a configuração atual do campo de pesquisa de Contabilidade Gerencial a partir dos enfoques temáticos e das relações dos teóricos dentro da comunidade de pesquisadores da área com apoio da Teoria das Redes Complexas. Discute-se a evolução temática das últimas décadas e a configuração das relações entre os teóricos nessa rede de publicação, apresentando assim, um mapa estrutural dessa rede de produção científica. A justificativa deste estudo reside no fato de que ao compreender a rede em sua plenitude, os atores podem compreender e analisar, sob uma melhor crítica, as informações que circulam, e assim, também, melhor interagir com outros atores. A questão central aqui tratada foi a compreensão da tendência temática e autoral observada do campo da Contabilidade Gerencial que se obtém a partir do mapeamento dos trabalhos publicados no período de 2001 a 2011, segundo a análise da rede de pesquisadores que publicam nos principais periódicos mundiais. Baseia-se em teorias e técnicas ainda pouco exploradas para a compreensão da área contábil, quais sejam as Teorias das Redes Complexas e dos Sistemas Complexos de maneira mais geral. Este trabalho se apresenta de forma exploratória e descritiva e pretende ser uma continuação e adaptação do trabalho de Hesford et al. (2007). Várias medidas e simulações de redes foram elaboradas por meio de um banco de dados no qual foram reunidos autores citados e autores que citaram nos artigos publicados. Os resultados mostram que a quantidade de artigos em Contabilidade Gerencial tem permanecido constante em relação percentual (27%) com o total de artigos em Contabilidade de maneira geral nos últimos trinta anos. Além dos periódicos especializados em Contabilidade Gerencial (MAR e JMAR), os periódicos AOS e TAR se mostraram grandes difusores da produção científica da área. Muitos dos autores que aparecem neste estudo com alto grau de centralidade de rede permanecem nessa condição há mais de vinte anos. Tal fato sugere que há pouca renovação entre os autores com alto grau de centralidade. Quanto às simulações pode-se confrontar uma rede maior formada por todos os autores que citaram e todos que foram citados e que se mostra bem densa e formada por milhares de autores. De maneira mais centralizada, quando se isola por meio de uma rede menor formada somente pelos principais agentes e suas ligações dentro da rede fica mais claro que as citações desses autores, tanto emitidas quanto recebidas, se concentram bem no centro da rede maior, ou seja, não é observado nessas citações um longo alcance dentro da rede, de maneira tal, que isso sugere um comportamento endógeno das relações de citações entre os autores, ou seja, a presença de citações circulares onde diversos autores se citam de maneira contínua. / The aim of the study is to examine the current configuration of the Management Accounting Research field from the thematic approaches and relationships among researchers in the network with support of Complex Networks Theory. It discusses the thematic evolution of recent decades and the configuration of the relationships among theorists in this publication network, presented as a structural map of this scientific production. The central thesis addressed was the understanding of the thematic and authorial trend of Management Accounting fields obtained from the mapping of the papers published in the period 2001-2011 according to the analysis of network researchers who have published in major world journals. Drawing on the Theories of Complex Networks and Complex Systems this study is described as an exploratory and descriptive one and it is based on the work of Hesford et al. (2007). Several measures and networks simulations were prepared through a database with cited authors and authors that have cited in the papers examined. The results show that the amount of publication in the Management Accounting field has remained constant (27%) compared to the total number of articles in General Accounting over the past thirty years. In addition to the specialized journals in Management Accounting (MAR and JMAR), the AOS and TAR proved to be large diffusers of the scientific production in the area. Many of the authors appearing in this study with a high degree of network centrality have remained in this condition for over twenty years. This suggests that there is little renewal among authors with a high degree of centrality. Through simulations, it is possible to confront a dense and larger network composed of all authors cited and all authors that have addressed citations. In comparison, when isolating the main agents and their connections within the network through a smaller network, it is shown that the citation of the authors, issued and received, is concentrated in the center of the larger network. Therefore, it is not observed in those citations a long reach within the network in such a manner that suggests an endogenous behavior of relations among authors, in other words, there is the presence of circular citations where many authors cite themselves and cite authors from a small group continuously.

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Existe uma perspectiva teórica que afirma que os diversos motivos para que artigos sejam citados transitam entre dois polos chamados universalista e social-construtivista. Características como originalidade dos resultados e rigor metodológico são classificados como fatores universalistas; enquanto características como fama do autor e prestígio do periódico são classificados como social-construtivistas. Diante dessa perspectiva teórica, se coloca a questão de pesquisa desta tese: quais fatores do polo social-construtivista influenciam as citações que um artigo sobre contabilidade recebe no âmbito da pesquisa contábil brasileira? Para responder essa questão, fez-se uma coleta de dados de 2.540 artigos, publicados por revistas brasileiras de contabilidade, entre os anos de 2007 e 2012. Para a análise desses dados, utilizaram-se estatísticas descritivas, correlação de Pearson e teste de qui-quadrado, análise de correspondência e regressão binomial negativa. Foram criadas 16 hipóteses de fatores que influenciam a quantidade de citações dos artigos, sendo, totalmente, aceitas as hipóteses sobre a influência dos fatores afiliação institucional do primeiro autor, revista em que o artigo foi publicado, linha de pesquisa e número de referências no artigo. Mostraram-se estatisticamente significantes, em apenas determinadas circunstâncias, as hipóteses sobre a influência da quantidade de autores, do gênero do primeiro autor, da titulação do primeiro autor, do estrato do Qualis da revista e da idade da revista, assim, portanto, foram apenas parcialmente aceitas. Foram rejeitadas as hipóteses sobre a influência do número de termos no título do artigo e nas palavras-chave, do número de páginas, da posição do artigo e do tipo de edição, da proporção de autoras e da abordagem de análise dos dados. A aceitação das hipóteses sobre afiliação, revista, linha de pesquisa e número de páginas indica que há influência do polo teórico social-construtivista no padrão de citações na pesquisa contábil brasileira. Contudo, a rejeição das demais doze hipóteses mostram que essa influência é menor que no âmbito internacional, no qual mais hipóteses desse polo são aceitas. Assim, no Brasil, o padrão de citações de pesquisas é influenciado por características construídas socialmente e valorizadas pela comunidade científica. / There is a theoretical perspective that maintains that the various reasons that lead to articles being cited fall between two poles called universalist and social-constructivist. characteristics such as originality of results and rigorous methodology are classified as universalist factors, and characteristics such as author\'s prestige and journal\'s prestige are classified as social-constructivist. With this perspective in mind, the research question of this dissertation is posed: what are factors that influence the citations received by a paper within the scenario of Brazilian accounting research? To answer this question, we collected data from 2,540 papers published in Brazilian accounting academic journals between 2007 and 2012. The data analysis is based on descriptive statistics, Pearson\'s correlation and chi-square test, correspondence analysis, and negative binomial regression. We created 16 hypotheses of factors that influenced the number of times articles were quoted. The rejected hypotheses were the ones about the influence of the number of terms in the title or in the keywords of the paper, the number of pages, the position of the article and the type of edition, the proportion of female authors, and the data analysis approach (qualitative or quantitative). The following hypotheses were only statistically significant in certain circumstances, and thus, were only partially accepted: the influence of the number of authors, the gender of the first author, the academic degree of the first author, the Qualis grade of the journal, and the age of the journal. The totally accepted hypotheses were the ones about the influence of the factors such as the institutional affiliation of the first author, the journal in which the paper was published, the research line, and the number of references in the article. From these results, we can state that, in Brazil, the citation pattern of a paper is influenced by social-constructivist criteria, but to a lesser degree than that of the international context, in which more social-constructivist hypotheses are accepted. Therefore, in Brazil, the citation pattern is influenced by characteristics that are socially constructed and valued by the scientific community.

Diese kumulative Dissertation besteht aus drei eigenständigen Arbeiten aus dem Bereich der empirischen Rechnungslegungsforschung. In jeder Arbeit werden ökonometrische Methoden angewandt, um Hypothesen bezüglich bestimmter Wirkungen und Folgen von Rechnungslegung zu bestätigen oder zu verwerfen. Die erste Arbeit untersucht die freiwillige Anwendung von Rechnungslegungsstandards. Ausgehend von den besonderen institutionellen Begebenheiten Deutschlands werden Determinanten der freiwilligen Anwendung der Deutschen Rechnungslegungs Standards (DRS) identifiziert. Die Ergebnisse einer multinomialen logistischen Regression zeigen, dass die Anwendung getrieben wird durch die Unternehmensgröße, den Wirtschaftsprüfer sowie Fremdkapitalgeber-Agency Probleme. Die Anwendung wird nicht getrieben durch die öffentliche Wahrnehmung eines Unternehmens. Die zweite Arbeit untersucht die Auswirkungen der freiwilligen IFRS-Erstanwendung auf die Rückstellungsbilanzierung von deutschen börsennotierten Unternehmen. Die Änderungen in der Rechnungslegungsqualität durch den Wechsel der Rechnungslegung gemäß HGB zu den IFRS werden durch die Anwendung eines „same firm-year approach“ ermöglicht. Die Ergebnisse zeigen eine signifikant höhere Informationsdarstellung nach IFRS. Dies gilt besonders für Firmen, die typischerweise weniger Anreize für eine gute Rechnungslegungsqualität besitzen. Die dritte Arbeit untersucht den Effekt von Mehrfachmandaten auf die Firmenperformance von deutschen börsennotierten Unternehmen. Das Vorkommen von Mehrfachmandaten wird aus verschiedenen Blickwinkeln betrachtet, da die Wirkung auf die Firmenperformance nicht eindeutig vorhergesagt werden kann. Die Ergebnisse deuten auf einen negativen Zusammenhang zwischen Mehrfachmandaten und Firmenperformance. Positive Eigenschaften von Boardmitgliedern wirken diesem Ergebnis nur begrenzt entgegen. / This cumulative PhD-thesis consists of three papers within the field of empirical accounting research. In each paper established empirical methodology is applied in order to validate or reject predictions on certain accounting outcomes. The first paper deals with voluntary accounting compliance. Taking advantage of the institutional setting in Germany, the paper identifies determinants of voluntary compliance with German Accounting Standards (GAS). The results of an ordered logistic regression show that compliance is driven by size, the auditor’s affiliation to the institution that develops the GAS and debt agency problems. The results do not reveal a relationship between compliance and public exposure. The second paper investigates effects of voluntary IFRS adoption on accounting quality based on provision disclosure using a sample of publicly listed German firms. Changes in accounting quality measures resulting from the transition from German GAAP to IFRS are assessed using a same firm-year approach. Results show that disclosure level is significantly higher under IFRS. The results are consistent with the notion that IFRS adoption has a positive impact on the disclosure aspect of accounting quality regarding accounting for provisions. Positive changes are stronger for firms that typically have fewer incentives to provide accounting information for a broad investor base. The third paper investigates the effect of multiple board appointments on firm performance for a sample of publicly listed German firms. The incidence of multiple board appointments is investigated from several angles since multiple board appointments can be characterized along numerous dimensions and their effect on firm performance is not unequivocally predictable. The results indicate that multiple board appointments negatively affect firm performance. Director characteristics that are expected to have a positive influence on firm performance do not counteract this finding.

Made available in DSpace on 2015-12-03T18:35:31Z (GMT). No. of bitstreams: 1 Maria_Lucia_Pagliusi_Silva.pdf: 1060001 bytes, checksum: 233cbee9cda227fc923ab94c6515e0a1 (MD5) Previous issue date: 2014-08-18 / The general objective of this academic work is to discuss and to reflect on the contribution of philosophical studies in understanding concepts and learning transmitted in Accounting. The specific objective came outlining the research issue itself that is to know which are the elements or philosophical presuppositions applied to Accounting. The research methodology is based on two bibliographic surveys: one to know the issues and concerns of the Philosophy and the other to locate them in the various disciplines and researches developed in Accounting. To ensure the scientific character, was observed if had the employment or treatment of the questions or philosophical concerns to explain accounting or organizational matters, with the preservation of its connotative or denotative direction assimilated in the Philosophy. This academic production is qualitative and is treaty at essay format to achieve its objectives and provide flexibility to display ideas and articulation of reasonings. In the data analysis, is verified the satisfaction of the conditional terms of the hypothesis and the attending to its variables, being observed its validity for each element or philosophical presupposition positioned in the delimitation of the research, that does to conclude its applied into Accountancy. It is also at this moment that is answered the research question. And the complex whole formed by the elements or presuppositions applied to Accountancy shows the revealing perspective of an philosophical system in Accounting. At final, the concluding remarks are presented. / O objetivo geral deste trabalho acad??mico ?? discutir e refletir sobre a contribui????o dos estudos filos??ficos na compreens??o de conceitos e aprendizados transmitidos em Ci??ncias Cont??beis. O objetivo espec??fico acabou delineando a pr??pria quest??o de pesquisa que ?? o de saber quais s??o os elementos ou pressupostos filos??ficos que s??o aplicados ?? Contabilidade. A metodologia de pesquisa se baseia em dois levantamentos bibliogr??ficos: um para se conhecer as quest??es e preocupa????es da Filosofia e o outro para localiz??-las nas v??rias disciplinas e pesquisas desenvolvidas em Ci??ncias Cont??beis. Para garantir o cunho cient??fico, coube observar o emprego ou o tratamento das quest??es ou preocupa????es filos??ficas para explicar mat??ria cont??bil ou organizacional, com a preserva????o do seu sentido conotativo ou denotativo assimilado na Filosofia. Este empreendimento acad??mico tem car??ter qualitativo e formato de ensaio para alcan??ar os seus objetivos e proporcionar flexibilidade na exposi????o de ideias e articula????o de racioc??nios. Na an??lise dos dados, ?? verificada a satisfa????o dos termos condicionais da hip??tese e o atendimento ??s suas vari??veis, constatando-se a validade de sua afirma????o para cada elemento ou pressuposto filos??fico posicionado na delimita????o da pesquisa, quanto ?? aplica????o junto ?? Contabilidade. ?? tamb??m neste momento que se responde ?? quest??o de pesquisa. E do conjunto formado pelos elementos ou pressupostos aplicados ?? Contabilidade, tem-se a perspectiva reveladora de um sistema filos??fico cont??bil. Por ??ltimo, s??o apresentadas as considera????es finais.

The purpose of this thesis is to determine if impairment of goodwill is a value relevant factor to the investors in the companies listed on the Stockholm Large Cap stock exchange. This paper focuses on the annual reports from the 100 largest companies listed on the exchange.   The empirical model used is Capital Market Research and Market Based Accounting Research which is derived from Positive Accounting Theory. Capital Market Research and Market Based Accounting Research are based on critical assumptions made in the Efficient Market Hypothesis which is why it has its own section in the theoretical chapter. The theoretical chapter contains extensive information regarding the components of goodwill, its uses in accounting and how it is meant to be dealt with.  The analysis connects our empirical findings with our empirical model in order to draw conclusions from the output gathered in Minitab. Our analysis shows that only small proportions of the large quantities of goodwill on the Swedish stock exchange are impaired on a yearly basis. We also find that impairment of goodwill does not have a significant impact on market value, however goodwill itself does.  Investors either do not view impairment of goodwill as value relevant, or the impairment was known beforehand and was therefore reflected in the price of the stock. Goodwill is considered value relevant most likely due to investors viewing the preeminence of goodwill as a sign that the company will draw benefit from the underlying assets for years to come.    We conclude that impairment of goodwill is not a value relevant factor to the investors in the Swedish stock exchange, but that goodwill, and increasing goodwill is. The paper ends with suggestions for further research. / Syftet med denna avhandling är att fastställa om nedskrivning av goodwill är en värderelevant faktor för investerarna på den svenska Large Cap-börsen. Denna avhandling fokuserar på årsredovisningarna från de 100 största bolagen som är noterade på denna börs.  De empiriska modeller som används är kapitalmarknadsforskning och marknadsbaserad redovisningsforskning, vilka båda härstammar från positiv redovisningsteori. Kapitalmarknadsforskning och marknadsbaserad redovisningsforskning baseras på viktiga antagande gjorda i den effektiva marknadshypotesen, som har sitt egna avsnitt under teorikapitlet. Teorikapitlet innehåller omfattande information gällande komponenterna i goodwill, dess användning inom redovisning samt hanteringen av goodwill.  Analysen kopplar samman våra empiriska fynd med vår empiriska modell i syfte att dra slutsatser kring resultaten som sammanställts från programmet  Minitab. Vår analys visar att förhållandevis små mängder av de enorma goodwillposterna på den svenska Large cap-börsen skrivs ner på årlig basis. Vi finner också att nedskrivning av goodwill inte har någon väsentlig påverkan på bolagets marknadsvärde, vilket däremot goodwillposten i sig har. Antingen så ser inte investerarna nedskrivning av goodwill som värderelevant eller så var nedskrivningarna kända i förväg och således redan inräknade i aktiens pris. Att goodwill i sig är betraktat som värderelevant beror troligen på att investerarna ser innehavet av goodwill som ett tecken på att bolaget kommer dra nytta av dessa underliggande tillgångar under de kommande åren.    Vi drar slutsatsen att nedskrivning av goodwill inte är en värderelevant faktor för investerarna på den svenska börsen, men däremot att goodwill och en ökning av goodwillposten är värderelevant. Uppsatsen avslutas med förslag till ytterligare forskning

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Typischerweise entstehen Rechnungslegungsnormen im Rahmen eines politischen Prozesse, gleich, ob dieser parlamentarisch oder privatrechtlich organisiert ist. Daher sieht sich der Normentstehungsprozess regelmäßig Lobbyingaktivitäten diverser Interessengruppen ausgesetzt. Die vorliegende Arbeit undersucht in vier Manuskripten verschiedenste Bereiche der Entstehung von Rechnungslegungsnormen, sowohl im Rahmen parlamentarischer wie auch privatrechtlicher Regulierungsstrukturen. Manuskript A. bereitet den theoretischen Hintergrund des Rechnungslegungslobbying auf und identifiziert thematische wie auch methodische Forschungslücken. Manuskript B. entwickelt daraufhin eine neuartige Forschungsmethode für Rechnungslegungslobbying, die Elemente der sozialwissenschaftlichen Inhaltsanalyse mit solchen der Diskursanalyse verbindet. Im Rahmen der Anwendung dieser Methode auf die Entstehung des Bilanzrechtsmodernisierungsgesetzes wird gezeigt, dass die Methode in einem parlamentarischen Normentstehungsprozess anwendbar ist. Darüber hinaus werden Potenziale für eine Anwendung auch in privatrechtlich organisierten Rechnungslegungssystemen aufgezeigt. Manuskript C. betrachtet die Rolle der Wissenschaftler in einem deutschen Kontext und verbindet methodisch dabei die Inhaltsanalyse mit historisch-kritischer Forschung. Festgestellt werden kann dabei, dass die Einstellung deutscher Hochschullehrer im Bereich zur Zeitwertbewertung im Rahmen deutscher Rechnungslegung durchaus mit rechnungslegungshistorischen Beobachtungen erklärt werden kann. Manuskript D. widmet sich schließlich der privatrechtlich geprägten Normentstehung auf Ebene des IASV. Mit Hilfe einer interpretativen Inhaltsanalyse und deskriptiv statistischen Verfahren wird gezeigt, dass die Mitarbeiter Numerale im Rahmen bestimmter Dokumente inkonsistent verwenden. Dieses Ergebnis konterkariert die Bemühungen des IASB um Transparenz und lässt Lücken für nicht beobachtbare Einflussnahmen auf die Mitarbeiter des IASB. In ihrer Gesamtheit tragen die vier Manuskripte sowohl methodisch wie auch thematisch zur Fortentwicklung der Forschung im Rechnungslegungslobbying bei. Bislang vernachlässigte Forschungsmethoden werden aufgezeigt, modifiziert und auf eine Vielzahl verschiedener Fragestellungen angewandt. Darüber hinaus untersuchen die Manuskripte insbesondere diejenigen Bereiche des Rechnungslegungslobbying, die bislang von den meisten Forschern in diesem Gebiet vernachlässigt wurden. / Typically, accounting standards emerge within a political process, be it that this process is driven by a parliament or a private institution. Consequently, the whole process is subject to lobbying efforts by several interest groups. Four essays examine various parts of processes of emergence of accounting standards in parliamentary as well as private standard setting environments. Essay A. provides the theoretical background concerning lobbying on accounting standards and identifies research potential, in terms of topics as well as methods. Essay B. develops an innovative research method for research of lobbying on accounting standards combining elements of content and discourse analysis. It is proven that this research design is applicable in a parliamentary setting. Moreover potentials for research in private settings are identified. Essay C. focuses on academics in accounting standard setting in a German context and combines a content analysis with historical research. For the attitude of German accounting academics concerning fair value accounting in a German context it is shown that German accounting history may be a source of explanation. Finally, essay D. focuses on a private standard setting institution, namely the IASB. Using a content analysis and descriptive statistics, it is shown that the IASB staff uses quantifiers in certain documents inconsistently. This finding counteracts the IASB’s efforts towards transparency. Through all four essays a contribution to accounting standard lobbying is made. Alternative research methods are introduced, modified and used for a variety of lobbying areas. Moreover, the essays focus on groups in the context of accounting standards lobbying that have not yet been paid attention by most accounting researchers.

Der internationalen Finanzberichterstattung – und darin insbesondere der Anhangberichterstattung – wird seit vielen Jahren in Praxis und Wissenschaft eine fehlende adressatengerechte Informationsbereitstellung vorgeworfen. Die Kritik deutet auf Defizite hinsichtlich Inhalt und Darstellung und somit insgesamt der Qualität der Anhangberichterstattung hin. Diese Kritik ist jedoch überwiegend anekdotischer Natur, valide wissenschaftliche Evidenz fehlt bislang. In der vorliegenden Arbeit wird diese Forschungslücke adressiert. Für das latente Konstrukt Berichterstattungsqualität wird dafür zunächst ein formatives Messinstrument entwickelt, mit dem sowohl die inhaltliche (u. a. Relevanz) als auch die formale Dimension (u. a. Lesbarkeit) von Berichterstattungsqualität gemessen und analysiert werden kann. Dieses Messinstrument wird sowohl theoretisch (argumentative Reflektion) als auch empirisch (Prüfung von aus den zugrundeliegenden Theorien ableitbaren Relationen) validiert. Die anschließende Erhebung von Berichterstattungsqualität einer repräsentativen Stichprobe deutscher Unternehmen mittels einer integrativen Inhaltsanalyse verdeutlicht, dass die o. g. Kritik begründet ist und zeigt auf, worin konkret Defizite bestehen. Die vorliegende Arbeit leistet damit einen Beitrag zur konzeptionellen und empirischen Rechnungslegungsforschung.:Teil 1: Einführung Teil 2: Grundlagen Teil 3: Konzeptionierung von Berichterstattungsqualität Teil 4: Empirische Analyse von Berichterstattungsqualität im Anhang bzgl. immaterieller Vermögenswerte Teil 5: Fazit