Orientador: Roberto Carlos Klann. / Tese (Doutorado em Ciências Contábeis e Administração) - Programa de Pós-Graduação em Ciências Contábeis e Administração, Universidade Regional de Blumenau, Blumenau.

Made available in DSpace on 2015-12-04T11:45:30Z (GMT). No. of bitstreams: 1 Samantha_Meloni.pdf: 921381 bytes, checksum: cff854c44bdaed4049f619c8d456f829 (MD5) Previous issue date: 2006-05-08 / The increase of multinational companies has brought many challenges for the Accounting. For example, this type of enterprise - cross-border - demands over and over accounting information for the management decision, especially in the performance evaluation of the foreign subsidiaries. In order to analyze performance evaluation of their subsidiaries, headquarters, most of the time, define an accounting standard to be used. The foreign subsidiaries managers' adaptation on accounting standards of the headquarters country may generate discontent about performance evaluation. With this, this dissertation has the objective, according managers' perception, to analyze the factors that impact performance evaluation of foreign subsidiaries by headquarters in a multinational enterprise. The research was done through surveys sent to 28 subsidiaries, beyond the headquarters, in order to analyze the perception of the managers about performance evaluation. Some variables were related to the factors in order to conciliate the perception of the managers with characteristics of their country. Results evidenced that the perception of the managers in the currency translation variable is related to the inflation of the country, or either, how much bigger the inflation of the country, worst satisfaction managers will have. In contrast of this, the perception of the managers did not present relation with the exchange of the country. The perception of the managers about the economic scenario could not be related of any analyzed factors, such as the GIP, external investments, exportations and importations. About the criteria of recognition and measurement of the fixed and intangible assets, the perception of the managers could be related to the local minimum value for recognition, therefore the adjustments change the result of the subsidiaries. And, finally, the perception of the managers about tax variable could be related to the tax burden of the country. In general, the countries that have strong influence of the fiscal accounting in the financial accounting could felt wronged, because they would be more distant of the accounting practices followed by the headquarters / The increase of multinational companies has brought many challenges for the Accounting. For example, this type of enterprise - cross-border - demands over and over accounting information for the management decision, especially in the performance evaluation of the foreign subsidiaries. In order to analyze performance evaluation of their subsidiaries, headquarters, most of the time, define an accounting standard to be used. The foreign subsidiaries managers' adaptation on accounting standards of the headquarters country may generate discontent about performance evaluation. With this, this dissertation has the objective, according managers' perception, to analyze the factors that impact performance evaluation of foreign subsidiaries by headquarters in a multinational enterprise. The research was done through surveys sent to 28 subsidiaries, beyond the headquarters, in order to analyze the perception of the managers about performance evaluation. Some variables were related to the factors in order to conciliate the perception of the managers with characteristics of their country. Results evidenced that the perception of the managers in the currency translation variable is related to the inflation of the country, or either, how much bigger the inflation of the country, worst satisfaction managers will have. In contrast of this, the perception of the managers did not present relation with the exchange of the country. The perception of the managers about the economic scenario could not be related of any analyzed factors, such as the GIP, external investments, exportations and importations. About the criteria of recognition and measurement of the fixed and intangible assets, the perception of the managers could be related to the local minimum value for recognition, therefore the adjustments change the result of the subsidiaries. And, finally, the perception of the managers about tax variable could be related to the tax burden of the country. In general, the countries that have strong influence of the fiscal accounting in the financial accounting could felt wronged, because they would be more distant of the accounting practices followed by the headquarters. / O aumento de companhias multinacionais tem trazido muitos desafios para a Contabilidade. Por exemplo, esse tipo de empreendimento - cross-border - exige cada vez mais informa????es cont??beis para a tomada de decis??o, especialmente no que concerne ?? avalia????o de desempenho das subsidi??rias no exterior. Para analisar o desempenho de suas subsidi??rias, a matriz, na maioria das vezes, define uma norma cont??bil a ser utilizada. As adapta????es dos gestores das subsidi??rias estrangeiras ??s pr??ticas cont??beis do pa??s da matriz podem gerar insatisfa????o quanto ?? avalia????o de desempenho. Esta disserta????o tem o objetivo de analisar, do ponto de vista de percep????o dos gestores, os fatores que impactam a an??lise de desempenho de subsidi??rias estrangeiras pela matriz em um determinado empreendimento multinacional. A pesquisa foi realizada por meio de question??rios enviados a 28 subsidi??rias, al??m da matriz, com o intuito de analisar a percep????o dos gestores quanto ?? avalia????o de desempenho. Algumas vari??veis foram relacionadas a fatores na busca de conciliar a percep????o dos gestores com caracter??sticas do pa??s em que se situam. Os resultados evidenciaram que a percep????o dos gestores da vari??vel tradu????o da moeda est?? relacionada ?? infla????o do pa??s, ou seja, quanto maior a infla????o do pa??s, maior a insatisfa????o dos gestores. De forma oposta, a percep????o dos gestores n??o apresentou rela????o com o c??mbio do pa??s. A percep????o dos gestores quanto ao cen??rio econ??mico n??o p??de ser relacionada a nenhum dos fatores analisados, tais como PIB, investimentos externos, exporta????es e importa????es. Quanto aos crit??rios de reconhecimento e mensura????o dos ativos fixos e intang??veis, a percep????o dos gestores pode estar relacionada ao valor m??nimo local para reconhecimento, pois os ajustes impactam o resultado das subsidi??rias. E, por ??ltimo, a percep????o dos gestores quanto ?? vari??vel impostos pode estar relacionada ?? carga tribut??ria do pa??s. De maneira geral, os pa??ses que possuem forte influ??ncia da contabilidade fiscal na contabilidade financeira poderiam se sentir prejudicados, pois estariam mais distantes das pr??ticas cont??beis seguidas pela matriz.

Submitted by Elba Lopes (elba.lopes@fecap.br) on 2016-01-27T13:45:19Z No. of bitstreams: 2 Jose_Orcelio_do_Nascimento.pdf: 528646 bytes, checksum: 998844502f4bafdd46c2e3aa406ca907 (MD5) license_rdf: 23148 bytes, checksum: 9da0b6dfac957114c6a7714714b86306 (MD5) / Made available in DSpace on 2016-01-27T13:45:19Z (GMT). No. of bitstreams: 2 Jose_Orcelio_do_Nascimento.pdf: 528646 bytes, checksum: 998844502f4bafdd46c2e3aa406ca907 (MD5) license_rdf: 23148 bytes, checksum: 9da0b6dfac957114c6a7714714b86306 (MD5) Previous issue date: 2010-08-31 / In the seventies of the twentieth century, there was an expansion in the production of electricity in Brazil. On April 26, 1973 the Itaipu Treaty was concluded between Brazil and Paraguay which enabled the construction of a hydroelectric plant in the border between the two countries: the Itaipu Binacional, which is governed by the Itaipu Treaty and its Annexes. The accounting of this entity presents singularities as Annex C of the Itaipu Treaty which sets the financial databases and the provision of services of Itaipu electricity and also how will the cost of electricity service will be comprised, although the depreciation of fixed assets has not been included, as a result the effect of the depreciation of the company facilities has not been presented in its financial statements, generating a communication issue, or better, the loss of accounting information quality between Itaipu Binacional and its stakeholders and this problem still affects the financial statements of ELETROBRAS (Centrais El??tricas Brasileiras S/A.) on grounds of Itaipu Binacional being constituted by ELETROBRAS and ANDE (Administraci??n Nacional de Eletricidad) with equal participation in the capital of Itaipu Binacional. This dissertation aims to analyze Itaipu Binacional accounting practices in the evaluation of its fixed assets, under the view of the Accounting Theory, and new Corporate Accounting standards as IFRS (International Financial Reporting Standards) and the new Public Accounting under IPSAS (International Public Sector Accounting Standards). To achieve these objectives a descriptive search has been conducted and a deductive method has been used as research and documentary analysis technique has been used as analysis of data. It has been observed a gap in accounting literature regarding binational ventures as Itaipu Binacional. The justifications of this study are its probable practical applicability in the Itaipu Treaty review and the possibility of Brazil joins other binational investments, governed by treaties in the area of electric power generation. In the financial statements for the financial year 2009 of Itaipu Binacional, fixed assets represented 88.22% of total assets, Itaipu accounting practices used in the valuation of fixed assets in relation to measurement, depreciation, maintenance and impairment, diverge from Accounting Theory, Corporate Accounting and Public Accounting, for nonuse of depreciation, the use of maintenance was mentioned, although its values were not presented and the impairment test was not applied in searched exercises which is briefly quoted in 2008. Another problem detected in this survey is the absence of forecast supervision by the Tribunal de Contas da Uni??o, contesting the Constitui????o Federal of the Rep??blica Federativa do Brasil and harming the accountability of Itaipu Binacional. It has been concluded that modifications are required in annex C of the Itaipu Treaty such as those that are occurring in Corporate Accounting and Public Accounting that converge to international standards. / Nos anos setenta do s??culo vinte, houve uma expans??o na produ????o de energia el??trica no Brasil. Em 26 de abril de 1973, foi celebrado o Tratado de Itaipu entre Brasil e Paraguai, o que possibilitou a constru????o de uma usina hidrel??trica na fronteira entre os dois pa??ses: a Itaipu Binacional, que ?? regida pelo Tratado de Itaipu e seus anexos. A contabilidade desta entidade apresenta singularidades como o Anexo C do Tratado de Itaipu que define as bases financeiras e de presta????o dos servi??os de eletricidade da Itaipu e tamb??m como ser?? composto o custo do servi??o de eletricidade, por??m neste custo n??o foi inclu??do a deprecia????o do Ativo Imobilizado, como consequ??ncia a empresa n??o apresenta em suas demonstra????es cont??beis o efeito da deprecia????o de suas instala????es, gerando um problema de comunica????o, ou melhor, a perda da qualidade da informa????o cont??bil entre a Itaipu Binacional e seus stakeholders e ainda este problema afeta as demonstra????es cont??beis da ELETROBRAS (Centrais El??tricas Brasileiras S/A.) em raz??o da Itaipu Binacional ser constitu??da pela ELETROBRAS e pela ANDE (Administraci??n Nacional de Eletricidad) com igual participa????o no capital da Itaipu Binacional. Esta disserta????o tem como objetivos analisar as pr??ticas cont??beis da Itaipu Binacional na avalia????o do seu Ativo Imobilizado, sob a ??tica da Teoria da Contabilidade e das novas normas da Contabilidade Societ??ria, conforme as IFRS (International Financial Reporting Standards) e da nova Contabilidade P??blica segundo as IPSAS (International Public Sector Accounting Standards). Para alcan??ar estes objetivos foi realizada uma pesquisa descritiva e utilizado como m??todo de pesquisa o dedutivo e para an??lise dos dados foi utilizada a t??cnica da an??lise documental. Foi observada uma lacuna na literatura cont??bil a respeito de empreendimentos binacionais como a Itaipu Binacional. As justificativas deste estudo s??o sua prov??vel aplicabilidade pr??tica em uma revis??o do Tratado de Itaipu e a possibilidade do Brasil participar de outros investimentos binacionais, regidos por tratados, na ??rea de gera????o de energia el??trica. Nas demonstra????es cont??beis do exerc??cio de 2009 da Itaipu Binacional o Ativo Imobilizado representa 88,22% do Ativo Total, as pr??ticas cont??beis de Itaipu utilizadas na avalia????o do Ativo Imobilizado em rela????o ?? mensura????o, deprecia????o, manuten????o e impairment divergem da Teoria da Contabilidade, Contabilidade Societ??ria e Contabilidade P??blica, quanto a n??o utiliza????o da deprecia????o, ?? mencionada a utiliza????o da manuten????o, por??m n??o s??o apresentados seus valores e nos exerc??cios pesquisados n??o foi aplicado o teste de impairment que ?? citado de maneira sucinta somente no exerc??cio de 2008. Outro problema detectado nesta pesquisa ?? a aus??ncia no Tratado de Itaipu da previs??o de fiscaliza????o pelo Tribunal de Contas da Uni??o, contrariando a Constitui????o Federal da Rep??blica Federativa do Brasil e prejudicando a accountability da Itaipu Binacional. Conclui-se assim que s??o necess??rias modifica????es no Anexo C do Tratado de Itaipu, como as que est??o ocorrendo na Contabilidade Societ??ria e Contabilidade P??blica que convergem para normas internacionais.