Made available in DSpace on 2015-03-05T19:15:18Z (GMT). No. of bitstreams: 0 Previous issue date: 29 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / Este estudo objetivou analisar a interação existente entre a pesquisa científica e a prática profissional na área contábil no Brasil. Trata-se de um estudo de natureza aplicada, qualitativo e quantitativo, onde a survey foi a técnica de coleta dos dados utilizada, sendo classificado quanto aos objetivos como exploratório, buscando proporcionar um conhecimento geral sobre o tema, assim como tratar de um assunto ainda pouco estudado na área contábil no Brasil. O estudo foi desenvolvido em duas fases: na primeira fase foi encaminhado um instrumento de coleta aos contadores das 500 maiores empresas sediadas no Brasil, e para os pesquisadores que compõem o corpo docente dos Programas de Pós-Graduação em Ciências Contábeis no Brasil. Nesta fase foram recebidos posicionamentos de dezessete contadores e de cinqüenta e sete pesquisadores. Na segunda fase da pesquisa elaborou-se um novo instrumento baseado nos posicionamentos obtidos dos respondentes da primeira fase, o qual foi enviado aos contadores que estão atuando / This study aims to analyze the interaction between scientific research and the professional practices on the accounting field in Brazil. This research has an applied nature; it is a qualitative and quantitative study, where a survey was used as a data collection technique. Regarding to the objectives, this research is classified as exploratory. It also wants to provide a general knowledge about this subject and to treat a theme that it is still not well studied in accounting in Brazil. The study was developed in two phases: on the first phase it was sent an instrument of data collection to the counters of the 500 biggest companies in Brazil, and to the researchers of the Graduate Program in Accounting Sciences in Brazil. On this phase it was received the position of seventeen counters and fifty seven researchers. On the second phase of the research it was created a new instrument based on the positioning obtained on the first phase, and it was sent to the counters of Rio Grande do Sul State. On this phase it

This thesis aims to illuminate, through the lens of Murphy’s interpretation of Weber’s theory of social exclusion, contemporary challenges faced by the South African accounting profession pertaining to the shortage of professional accountants. In particular, increasing the throughput of students to the profession (Paper 1), member recruitment (Paper 2) and racial transformation of the profession (Paper 3) are considered. Paper 1 provides additional validity for the technique of biodata-based selection through the use thereof to differentiate between students in a dual medium university who will, or will not, complete their accounting education programmes in a society exhibiting tacit exclusionary closure. The models development suggested that education and language remains a tacit form of social exclusion of Blacks in the South African accounting profession. Paper 2 suggests that SAICA is the students’ preferred choice of professiona l accounting association, regardless of demographic group. The students appear to hold a collective view of the accounting profession. Consequently, in an environment characterized by the significant exclusionary closure achieved by a particular association, competing associations may need to look beyond marketing the attributes of the association to students and perhaps consider challenging the colonization of higher education by the dominant association. Competing associations, with their less onerous education requirements, should additionally consider promoting the alternate pathways to the profession they may offer to the Black students tacitly excluded from the dominant association, SAICA, on the basis of their inability to access to a quality education. An ideological challenge facing professional accounting associations in post-Apartheid South Africa, is racial transformation of the profession. Paper 3 explored the success or otherwise of the transformation projects implemented by SAICA through the lens of impression management and the use of voluntary disclosure. Given the disconnect between the slow pace of racial transformation achieved and the perceived ‘success’ of the profession transformation initiatives both in South Africa and abroad, it is suggested that the projects may have served more as a tool to manage the state’s impression of transformation, rather than achieving sufficient student outputs to redress the racial imbalances in the profession. Consequently, significant expansion and / or revision of these projects are encouraged.

Automation recently implemented for some and awaiting to be implemented for others is set to revolutionize the field of accounting, as well as the roles and responsibilities of those who work in it. This study will present and analyze the impacts of current emerging technologies on the accounting profession through first-hand interviews with current accounting professionals. Secondary data obtained will provide the reader with the proper context and background of these technologies, while the primary data acquired from the interviews will explain the implications such technologies will have or are currently having in their respective companies/firms. The results of this study are meant to further inform, educate, and provide clarity as to what current or aspiring accounting professionals can expect as they venture into a transformed accounting landscape.

The purpose of the study is to investigate the perceptions of Sri Lankan public sector accounting professionals regarding the impacts of successful implementation of accrual accounting on public financial management in Sri Lanka over the long term. Furthermore, this study intends to explore the barriers that hinder such successful implementation and recommendations for the successful maintenance of accrual accounting in Sri Lanka over the long term. This qualitative study collected data by conducting semi-structured interviews with Sri Lankan public sector accounting professionals. The sample was selected non-randomly using the purposive sampling method. Thematic analysis was used to systematically identify and analyze patterns, themes and trends in the qualitative data collected relating to accrual accounting reform in the Sri Lankan public sector. First, this study identified that while some government organizations have successfully implemented accrual accounting in Sri Lanka other organizations still are in the initial phase of adoption, indicating that the Sri Lankan public sector has yet not fully implemented accrual accounting successfully. Second, the study found that some of the reasons for delaying the successful implementation are, interdependency of government organizations, prevailing inappropriate government regulations and policies, implementation costs, outdated systems, complexity, lack of experience and knowledge of government employees in accounts divisions, lack of support from other parties and resistance to change. Third, this study found that the successful implementation would require changing government regulations and policies suitable to the accrual concept, enhancing digitalization in the public sector, increasing other institutional support, legalization of accrual-based accounting, promoting international collaborations, developing professional skills of accounting staff in the public sector and initiating step by step approach to minimize resistance to change. Fourth, the study found that accuracy, completeness, transparency, accountability, comparability, performance evaluation, risk management, asset liability management, income expenditure management and minimizing corruption, fraud and waste are diverse benefits in the short term by implementing accrual accounting in the Sri Lankan public sector. Through these benefits, informed decision-making, international recognition and collaboration, robust budgeting and financial planning, efficiency and effectiveness, and economic stability and development will be derived in the long term. Finally, this study found that Sri Lankan public sector accounting professionals perceive that accrual accounting brings more positive advantages in both the short term and long term through its successful implementation over the issues encountered by them currently. This study offers valuable insight for policymakers, administrators and other stakeholders involved in the Sri Lankan public sector by emphasizing the importance of strengthening the successful implementation of accrual accounting.

Made available in DSpace on 2015-03-05T19:15:18Z (GMT). No. of bitstreams: 0 Previous issue date: 3 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / Este estudo tem por objetivo evidenciar a origem e a evolução do ensino da contabilidade no estado do Rio Grande do Sul, com ênfase, a partir de 1909, na Escola de Comércio de Porto Alegre, anexa à Faculdade de Direito que, posteriormente, se tornaria a Faculdade de Ciências Econômicas da Universidade Federal do Rio Grande do Sul – UFRGS, onde surgiu o primeiro curso de Ciências Contábeis do estado. Para atingir este objetivo realizou-se uma pesquisa qualitativa, fundamentada em referências bibliográficas, jornalísticas, documentais e orais. A origem do ensino contábil no Rio Grande do Sul reporta-se ao aprendizado realizado em empresas comerciais e em órgãos militares e fiscalistas, ainda no período imperial brasileiro. Na década de 1870 verifica-se o surgimento da primeira escola a oferecer o ensino comercial, ainda como uma disciplina do ensino secundário. A partir do crescimento comercial e da organização dos profissionais contábeis no final do século XIX, o ensino, então comercial, emerge como uma nova o / This study aims to highlight the origin and development of teaching of accounting in the state of Rio Grande do Sul, with emphasis, from 1909, on School of Commerce of Porto Alegre, attached to the Faculty of Law which will then become the Faculty of Economic Sciences of Federal University of Rio Grande do Sul - UFRGS, where emerged the first course in Accounting Sciences from the state. To achieve this goal there was a qualitative research, based on bibliographic, news, documentary and oral references. The origin of accounting education in Rio Grande do Sul refers to the learning achieved in commercial companies and military and tax agencies, even in the Brazilian imperial period. In the decade of 1870 there is the appearance of the first school to offer the commercial education, even as a subject in secondary education. From the growth of commerce and organization of accounting professionals in the late nineteenth century, the teaching, then commercial, emerges as a new option for students and professionals

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No. of bitstreams: 1 Dissertação - Carla Macedo Velloso dos Santos Tamer.pdf: 1915749 bytes, checksum: 1ecd0377472cef2f6dab9be3177d0ebf (MD5) Previous issue date: 2014-04-16 / FAPEAM - Fundação de Amparo à Pesquisa do Estado do Amazonas / The convergence of accounting standards to international standards has generated changes in Brazilian accounting practices and laws reflecting the results earned by the companies. However , the changes in the curricula of courses in Accounting did not follow the speed of these changes , indicating that even professionals recently formed, may have disabilities in relation to knowledge aimed at convergence of Brazilian standards with international standards. In this sense , the screen goes into the need for continued education as it pertains to training and updating of accounting professionals throughout the country, especially for graduates prior to changes in accounting rules , especially in states such as the Amazon, where the shortage of skilled labor has resulted in the importation of professionals from other regions of Brazil . Thus, this study was to analyze whether there is general among the counters of the state of Amazonas, the culture of continuing education, as well as knowing the reflection of that quest at level update these professionals regarding the convergence of international accounting standards . Was first performed a literature search on Brazilian accounting standards and convergence with international standards; the accounting professional in Brazil, explaining about the evolution of the profession, their training and the skills and competencies demanded by the labor market; and, finally, Continuing Education, contemplating the concepts and definitions , programs Continuing Education in Brazil and abroad and the importance of Continuing Education under the focus of the Human Capital Theory. In addition, a survey was conducted with the application of a questionnaire to 99 counters closed in the state of Amazonas. Was used for the treatment of the data descriptive statistics, calculating the mode, median, mean and standard deviation, in addition to the chi- square test, with a significance level of 5 % . The results showed that there is a significant culture of continuing education among respondents, however, the overall average of updating professional corresponded to a level between weak and regular. It was concluded that the culture of the search for continuing education was important to increase the level of professional updating factor, since a significant portion of total respondents who reported having sought continuing education concerning the convergence of international accounting standards, level had a good regular update. The opposite was also noticed, when most accountants who reported having little or nothing sought continuing education on the subject, demonstrated a poor level of bad update. These results are consonant with the Human Capital Theory. / A convergência das normas contábeis aos padrões internacionais tem gerado mudanças nas legislações e práticas contábeis brasileiras refletindo nos resultados auferidos pelas empresas. Entretanto, as alterações nas grades curriculares dos cursos de Ciências Contábeis não acompanharam a velocidade de tais mudanças, indicando que, mesmo profissionais formados recentemente, podem apresentar deficiência em relação aos conhecimentos voltados à convergência das normas brasileiras às normas internacionais. Neste sentido, entra em tela a necessidade da educação continuada, no que tange a capacitação e atualização dos profissionais contábeis de todo país, principalmente dos formados anteriormente à mudança nas regras contábeis, notadamente em estados como o Amazonas, em que a falta de mão de obra qualificada tem resultado na importação de profissionais de outras regiões do Brasil. Diante disso, este estudo teve como objetivo geral analisar se há, dentre os contadores do Estado do Amazonas, a busca pela educação continuada, bem como conhecer seu reflexo no nível de atualização desses profissionais quanto à convergência das normas contábeis internacionais. Foi realizada, primeiramente, uma pesquisa bibliográfica sobre as normas brasileiras de contabilidade e a convergência aos padrões internacionais; o profissional contábil no Brasil, explanando sobre a evolução da profissão, sua formação e as habilidades e competências demandadas pelo mercado de trabalho; e, por fim, a Educação Continuada, contemplando os conceitos e definições, os programas de Educação Continuada no Brasil e no exterior e a importância da Educação Continuada sob o enfoque da Teoria do Capital Humano. Além disso, foi realizado um survey, com a aplicação de um questionário com questões fechadas a 99 contadores do Estado do Amazonas. Utilizou-se para o tratamento dos dados a estatística descritiva, com o cálculo da moda, mediana, média e desvio-padrão, além do teste de Qui-quadrado, com um nível de significância de 5%. Os resultados mostraram que há uma busca relevante pela educação continuada entre os respondentes, no entanto, a média geral de atualização dos profissionais correspondeu a um nível entre fraco e regular. Concluiu-se que a busca pela educação continuada foi um fator importante para o aumento do nível de atualização dos profissionais, já que uma parcela relevante do total dos respondentes que informaram ter buscado a educação continuada, referente à convergência das normas contábeis internacionais, possuíam nível de atualização regular a bom. O oposto foi igualmente percebido, quando a maioria dos contadores que responderam ter buscado pouco ou nada a educação continuada sobre o tema, demonstraram possuir nível de atualização péssimo a fraco. Tais resultados foram consoantes com a Teoria do Capital Humano.