Made available in DSpace on 2015-12-03T18:33:04Z (GMT). No. of bitstreams: 1 Roberto_Frota_Decourt.pdf: 922146 bytes, checksum: 6a877b3eb69ddbdebdc6dfc951e7943e (MD5) Previous issue date: 2004-12-13 / This research shows investment simulations done with graduate students, MBA students, financial executives and doctors, indicating that the process of making investment decisions is based on the Behavioral Economics theory which uses the fundamental aspects of the Prospect Theory developed by Kahneman and Tversky (1979). The following effects have been testified and identified using an investment simulator in the Internet. 1) endowment, that makes the participants not to sell the received assets, no matter better investment options are available; 2) disposition, that refers to the pattern that people avoid realizing paper losses and seek to realize paper gains; 3) avoiding regret, that makes the participant to invest in rejected assets in the past that had good valorization and 4) framing, that modifies the investment decision depending of problem prospect. The conclusions of this reaserch were: 1) the endowment was effective for financial executives and doctors; 2) the disposition affected only graduate students; 3) the avoiding regret influenced the decisions of MBA students and financial executives, and 4) the framing modified the decisions of doctors, graduate and MBA students. / Este trabalho apresenta simula????es de investimento realizadas com estudantes universit??rios, estudantes de MBA, executivos do segmento financeiro e m??dicos, demonstrando que a tomada de decis??es de investimentos sofre vieses comportamentais, identificados pelas teorias das Finan??as Comportamentais, iniciadas com a Teoria da Perspectiva desenvolvida por Kahneman e Tversky (1979). Foram testados e identificados atrav??s de um simulador de investimentos na Internet os efeitos: 1) doa????o, que faz com que os participantes n??o vendam ativos recebidos, mesmo que existam melhores op????es de investimento; 2) disposi????o, que provoca a venda de ativos vencedores muito cedo e posterga a venda de ativos perdedores; 3) medo do arrependimento, que faz o participante comprar ativos que deixou de comprar no passado e apresentou um bom desempenho e 4) abordagem, que dependendo da perspectiva dada ao problema, modifica a decis??o de investimento. As conclus??es do trabalho foram: 1) o efeito doa????o ocorreu para executivos financeiros e m??dicos; 2) o efeito disposi????o afetou somente os estudantes universit??rios; 3) o medo do arrependimento influenciou as decis??es dos estudantes de MBA e executivos e 4) a abordagem modificou a decis??o dos m??dicos e dos estudantes de MBA e universit??rios.

Made available in DSpace on 2015-12-03T18:35:02Z (GMT). No. of bitstreams: 1 Raul_Gomes_Pinheiro.pdf: 983340 bytes, checksum: 9058d6674e9dc8ce7566cf28581ee9dc (MD5) Previous issue date: 2008-02-25 / In this study, tested a theoretical model through Modelling of Structural Equations (SEM), which demonstrate the reasons that influence the student by the choice of the course. A Likert scale, with 32 indicators or variable, based on three constructs: economic, psychological and social, was implemented through a survey of a sample of 579 students from Accounting, in twelve Institutions of Higher Education of the Capital and Greater S??o Paulo.After collecting data, an analysis was made and reclassified some factors considered as psychological and economic to social, economic and other considered for psychological, reviewed by specialists during the study.Then, using the software LISREL, the treatment was done with the statistical Modeling of Structural Equations (SEM), making the adjustments of the model agree with the measures proposed for acceptance and waste standardized. Addition to the method of Maximum Verossimilhan??a (Maximum Likelihood Estimation - MLE), other techniques for estimation were taken into consideration in trying to improve the fit of the model: the Least Squares Generalizados (Generalized Least Squares - GLS), the weighted Least Squares (Weighted Least Squares - WLS) and the Least Squares Not - weighted (Unweighted Least Squares - ULS). Obtained the results of the models of measures by the method MLE with 18 indicators of the reasons for choosing demonstrating that the model was accepted that with economic background, where they stand the best pay, the labour market and job vacancies as key reasons.The reasons social highlighted were: how to be a profession of prestige and allowing faster up a position Directive. In addition to the psychological reasons that students responded as a contribution to the development staff or bring more pleasure than other professions. / Neste estudo, testou-se um modelo te??rico atrav??s da Modelagem de Equa????es Estruturais (SEM), que demonstrasse os motivos que influenciam o aluno pela escolha do curso de Ci??ncias Cont??beis. Uma escala de Likert com 32 indicadores ou vari??veis, baseada em tr??s constructos: econ??mico, psicol??gico e social, foi aplicada atrav??s de um question??rio em uma amostra n??o probabil??stica de 579 alunos de Ci??ncias Cont??beis em doze Institui????es de Ensino Superior da Capital e Grande S??o Paulo. Ap??s a coleta de dados, foi feita uma an??lise e reclassificados alguns fatores considerados como psicol??gicos e econ??micos para social, outros considerados como econ??mico para psicol??gicos, revistos por especialistas durante o estudo.Em seguida, atrav??s do software LISREL, foi feito o tratamento estat??stico com a Modelagem de Equa????es Estruturais (SEM), fazendo os ajustes do modelo de acordo com as medidas de aceita????o propostos e aos res??duos padronizados. Al??m do m??todo da M??xima Verossimilhan??a (Maximum Likelihood Estimation - MLE), outras t??cnicas de estima????o foram levadas em considera????o, tentando aprimorar o ajuste do modelo: a dos M??nimos Quadrados Generalizados (Generalized Least Squares - GLS), a dos M??nimos Quadrados Ponderados (Weighted Least Squares - WLS) e a dos M??nimos Quadrados N??o-Ponderados (Unweighted Least Squares - ULS). Obteve-se os resultados dos modelos de medidas segundo o m??todo MLE com 18 indicadores dos motivos de escolha demonstrando que o modelo aceito foi aquele com antecedentes econ??micos, onde se destacam a melhor remunera????o, o mercado de trabalho e as ofertas de emprego como as principais raz??es para a escolha.Os motivos sociais destacados foram : como ser uma profiss??o de prest??gio e que permite ascender mais rapidamente ?? um cargo diretivo. Al??m dos motivos psicol??gicos que os estudantes responderam como sendo a contribui????o para o desenvolvimento pessoal ou traz mais prazer que as outras profiss??es.

Made available in DSpace on 2015-12-03T18:35:03Z (GMT). No. of bitstreams: 1 Alecia_Buarque_Bernardinelli.pdf: 3242901 bytes, checksum: 048df9ca8891c83cc179c003d7bddc13 (MD5) Previous issue date: 2006-08-21 / The present aims at the contribution of the forecast and simulation of the main financial statements and its contribution to the decision process. The research is initiated with the conceptualization of the main financial statements made by accounting department - Balance Sheet and Profit and Loss. After that, it treats to explain the main inside and outside variables and as they affect the elaboration of these statements. The following step is to know the process of management through the budget. The simulation of the main financial statements is the last topic to be studied. In order to corroborate with the bibliographical survey a study of case with the purpose of ratifying the conclusions found in the bibliography was made, proving, thus, the formulated hypothesis. The company searched is one of the chemical branch and it is established in Brazil for almost fifty years. The answers to this research were tabulated and demonstrated, in its majority, by graphs to better explain the incidence of the pointed conclusions. The conclusions confirm the evidence of the projection contributes to the decision process generating establishment of future results, communication of goals and objectives in one determined period of time, strategically decision and elaboration of plans of action, measurement and control of performance, allocation of operational resources and decisions of capital investment. Can be said about the simulation that this generates the knowledge of the threats and chances of the company through measurement evaluating the possible impacts of the taken decisions and the anticipation of the impacts of the modifications of the variables in its result. / O presente trabalho trata das contribui????es da proje????o e da simula????o das principais demonstra????es financeiras ao processo decis??rio. Para tanto, apresenta-se a conceitua????o das principais demonstra????es financeiras elaboradas pela contabilidade - o Balan??o Patrimonial e a Demonstra????o do Resultado do Exerc??cio. Em seguida, explicam-se as principais vari??veis end??genas e ex??genas e como elas afetam a elabora????o das demonstra????es, prop??e-se um processo de gest??o atrav??s da ferramenta do or??amento. Por fim, ?? apresentada a simula????o das principais demonstra????es financeiras. A fim de corroborar com o trabalho bibliogr??fico, foi elaborado um estudo de caso com o prop??sito de ratificar as conclus??es encontradas na bibliografia, comprovando, assim, a hip??tese formulada. A empresa pesquisada ?? do ramo qu??mico e est?? estabelecida no Brasil h?? quase cinquenta anos. As respostas ??s pesquisas foram tabuladas e demonstradas, na sua maioria, em gr??ficos para melhor exemplificar a incid??ncia das conclus??es apontadas. As conclus??es apontam para a comprova????o de que a proje????o contribui ao processo decis??rio gerando estabelecimento de resultados futuros, comunica????o de metas e objetivos num determinado per??odo de tempo, decis??o estrat??gica e elabora????o de planos de a????o, medi????o e controle de desempenho, aloca????o de recursos operacionais e decis??es de investimento de capital. Com rela????o ?? simula????o pode-se dizer que esta gera o conhecimento das amea??as e oportunidades da empresa atrav??s de uma mensura????o, avaliando os poss??veis impactos das decis??es tomadas e a antecipa????o dos impactos das modifica????es das vari??veis end??genas e ex??genas no seu resultado.

Made available in DSpace on 2015-12-03T18:35:16Z (GMT). No. of bitstreams: 1 Marcus_Vinicius_Moreira_Zittei.pdf: 3767948 bytes, checksum: b9a6ec38562d1e99f99e0c62925c7190 (MD5) Previous issue date: 2008-11-24 / The Information Technology is going through rapid advances and the development of new tools have more agility. The companies seek tools to optimize the use of databases. The accounting have helped the managers in decision-making using these tools for IT. Business Intelligence Tools allow users to explore and analyze the data stored by the organization and extract various indicators for decision-making. Thus encouraging the Intelligence Accounting, accounting aggregate information to the attention of singers to support managers in decision making. Since Brazil 75.47% of companies have outsourced their accounting, this study, through qualitative research, aims to analyze problem and how businesses developer of software for accounting firms identify the needs of its customers in the process of developing tools Business Intelligence. For the collection of data was used structured interviews with 10 Brazilian companies and software developers with a probability sample not intentional. The itinerary of the interview was divided into three parts, to identify the firm interviewed to identify if there are tools for Business Intelligence for Accounting Firms as needs are identified, and identification of the interviewee. The data were grouped into comparative tables and reduced into smaller units to be analyzed. The results showed that business intelligence tools are available for 56.92% of the Brazilian Accounting Firms. It shows also that the customer needs are identified throughout the routine customer service, marketing and deployment of the system, the technical support during use and in visits and meetings with clients. / A Tecnologia da Informa????o (TI) passa por r??pidos avan??os e o desenvolvimento de novas ferramentas ocorre com mais agilidade. As empresas buscam ferramentas para otimizar a utiliza????o dos bancos de dados. A contabilidade tem auxiliado os gestores na tomada de decis??o que utilizam-se das ferramentas de TI. Ferramentas de Business Intelligence possibilitam aos usu??rios analisar e explorar os dados armazenados pela organiza????o e extrair diversos indicadores para a tomada de decis??o, fomentando assim, a Intelig??ncia Cont??bil com informa????es cont??beis agregadas ao conhecimento dos contadores para dar suporte aos gestores na tomada de decis??o. Considerando que no Brasil 75,47% das empresas tem sua contabilidade terceirizada, este estudo, atrav??s da investiga????o qualitativa, tem por objetivo e problema analisar como as Empresas desenvolvedoras de sistemas para Empresas Cont??beis identificam as necessidades de seus clientes no processo de desenvolvimento de ferramentas de Business Intelligence. Para a coleta dos dados foi utilizado entrevista estruturada com 10 empresas brasileiras desenvolvedoras de sistemas sendo uma amostra n??o probabil??stica intencional. O roteiro da entrevista foi dividido em tr??s partes, para identificar a empresa, averiguar se existem ferramentas de Business Intelligence para Empresas Cont??beis e como s??o detectadas as necessidades, e identifica????o do entrevistado. Os dados foram agrupados em tabelas comparativas e reduzidos em unidades menores para serem analisados. Os resultados obtidos demonstraram que ferramentas de Business Intelligence est??o dispon??veis para 56,92% das Empresas Cont??beis brasileiras. Apresenta tamb??m que as necessidades dos clientes s??o identificadas durante toda a rotina de atendimento ao cliente, deste a comercializa????o e implanta????o de sistemas, no suporte t??cnico durante a utiliza????o e em visitas e reuni??es com clientes.

Made available in DSpace on 2015-12-03T18:35:23Z (GMT). No. of bitstreams: 1 Juarez_Pinto.pdf: 4503783 bytes, checksum: 089eab96f0128a4cefa7708bb566f655 (MD5) Previous issue date: 2012-08-06 / Because of the development in the transactions between entities arising from globalization, internal auditing is setting itself and assuming a relevant role in the context of organizations, consulting and supporting management. In this context one question arises about the actions of internal auditing in the technical aspect and in its contribution related to the management aspects. In view of this, the present work was based on a proposal from the following question: what is the perception of managers on the role that internal audit plays in management practices and decision making within the entities / companies? The objective of this study was to analyze and evaluate the perception of managers of companies in the state of S??o Paulo, with shares traded on the stock exchange, using the internal audit, in order to highlight the role it plays in management practices and the decision making in corporations. The methodology used for the study was quantitative descriptive since the primary data was obtained through a questionnaire. The collected data were selected, coded, tabulated and analyzed allowing to draw conclusions. Mathematical and statistical tools of computer resources were used. It was concluded that internal auditing, in the perception of managers of organizations, is a tool to support management, helping companies to achieve their objectives through the information provided, contributing to decision making through risk assessment and strengthening of strategic internal control of systems we also concluded that there is need of further studies to explore the theme, which should include a larger number of companies to be surveyed / Devido ?? evolu????o nas transa????es entre as entidades, oriunda da globaliza????o, a auditoria interna est?? se afirmando e assumindo papel relevante no contexto das organiza????es, assessorando e apoiando a gest??o. Neste cen??rio surge o questionamento quanto ?? atua????o da auditoria interna tanto no aspecto t??cnico quanto na sua contribui????o relacionada aos aspectos de gest??o. Diante do exposto, o presente trabalho baseou-se na proposta da seguinte indaga????o: qual a percep????o dos gestores sobre o papel que a auditoria interna exerce nas pr??ticas de gest??o e tomadas de decis??o no ??mbito das entidades/sociedades? Assim, o objetivo deste estudo foi analisar e avaliar a percep????o de como os gestores de empresas do Estado de S??o Paulo, com a????es negociadas na bolsa de valores, utilizam a auditoria interna, de maneira a evidenciar o papel por ela exercido nas pr??ticas de gest??o e tomadas de decis??o nas corpora????es. A metodologia utilizada para o estudo foi a descritiva quantitativa, visto que se utilizou dados prim??rios obtidos atrav??s da aplica????o de question??rio. Os dados coletados foram selecionados, codificados, tabulados e analisados, o que permitiu obter conclus??es. Utilizou-se para o mister instrumentos matem??ticos e estat??sticos atrav??s de recursos computacionais. Concluiu-se que a auditoria interna, na percep????o dos gestores das organiza????es, ?? uma ferramenta de apoio ?? gest??o, auxiliando as empresas a atingirem os seus objetivos, por meio das informa????es fornecidas, contribuindo, com a avalia????o de riscos estrat??gicos e fortalecimento dos sistemas de Controle Interno, para a tomada de decis??es. Entendeu-se, tamb??m, que h?? necessidade de novos estudos para explorar o tema, inclusive com um maior n??mero de empresas a serem pesquisadas

Made available in DSpace on 2015-12-04T11:45:22Z (GMT). No. of bitstreams: 1 Valdir_Ferreira_Barbalho.pdf: 853263 bytes, checksum: c7a84e0d810e0c7cf024f4574e2ef2be (MD5) Previous issue date: 2005-06-24 / The beef-cattle segment of the livestock industry occupies a very important position in the Brazilian economy. As in any other business venture, management in this segment requires reliable information as the basis for taking decisions. Therefore this study examines ways in which accounting can be used to help beef-cattle raisers and agricultural producers in general enhance their operational, economic, and financial management and obtain guidance to help them run their businesses efficiently. The basic concepts of beef-cattle raising are explained and some market data presented in order to introduce readers to the subject and point to the current business outlook for the segment. I then proceed to outline a number of accounting concepts and the way in which they may be deployed to underpin decision-taking in the beef-cattle segment, since accounting data and controls are essential to the growth and maintenance of any business enterprise. Field research was conducted in an attempt to determine the extent to which management in the beef-cattle segment currently makes use of accounting data for decision taking purposes, the conclusion being that they rarely used accounting data in their decision taking procedures. Another finding was that managers basically use accounting to meet taxation requirements. Finally, the study proposes models for Accounting reports, suggestions on controls and criteria for evaluating stocks of live animals, quick calculations to track changes in net worth of herds, and certain key performance indicators. In short, the study seeks to illustrate the beef-cattle segment, the current outlook for the business and how Accounting may be useful for management processes in the segment. / A pecu??ria bovina de corte representa uma atividade econ??mica de grande import??ncia para a economia nacional e, como qualquer empresa, sua administra????o necessita de informa????es confi??veis e ??teis para a tomada de decis??o. Dessa forma, este trabalho aborda como a Contabilidade pode auxiliar o pecuarista de gado de corte, bem como os produtores rurais de forma geral, na gest??o operacional, econ??mica e financeira de suas atividades, com o fim de orient??-los para a efic??cia do neg??cio. S??o explanados conceitos b??sicos da pecu??ria bovina de corte, bem como alguns dados de mercado, visando introduzir o leitor no assunto e tamb??m situ??-lo quanto ao cen??rio atual do neg??cio. Posteriormente, s??o expostos conceitos cont??beis e de que maneira estes podem contribuir no momento da tomada de decis??o do pecuarista, visto que a Contabilidade, por suas informa????es e controles, ?? necess??ria para o processo de crescimento e manuten????o de qualquer a????o empreendedora. A pesquisa de campo efetuada procurou estabelecer qual o grau de utiliza????o da informa????o cont??bil, pelo gestor rural de pecu??ria de corte, quando da tomada de decis??o. A pesquisa constatou que raramente os pecuaristas utilizam as informa????es cont??beis para ajud??-los na tomada de decis??o. A pesquisa tamb??m concluiu que os gestores utilizam a Contabilidade, basicamente, para cumprir exig??ncias fiscais e tribut??rias. Ao final, o trabalho prop??e modelos de relat??rios cont??beis, sugest??es sobre controles e crit??rios de avalia????o de estoques de animais vivos, c??lculos r??pidos da varia????o patrimonial do rebanho e alguns indicadores de controles de desempenho. Enfim, o trabalho busca explanar sobre a atividade pecu??ria bovina de corte, o panorama atual do neg??cio e como a Contabilidade pode interferir positivamente no processo de gest??o desse setor produtivo.

Made available in DSpace on 2015-12-04T11:45:33Z (GMT). No. of bitstreams: 1 Airton_Melle.pdf: 692834 bytes, checksum: 2cdfd3fe93afdd6c0b1eec8ce63ec781 (MD5) Previous issue date: 2002-10-16 / The aim of this work is to contribute to improvement of decision-making to managers on feasibility study of Optimization Action, through the Quantitative Exception Technology and Investment Appraisal. The need to make decisions is an ever-present part of business life. Investment decisions are important to the future of organisations: their success can so often depend on the allocation of long-term capital resources. We show de methodology to estimate the return on investment, to decision-making in conditions of risk and the Quantitative Exception Technology, like tools to management for the future of business. A conceptual model was proposed, with application of the methods of Net Present Value, Internal Rate of Return and Modified Internal Rate of Return on feasibility studies on Optmization Action, in direction to achieve Critical Success Factors. / Esta disserta????o tem o objetivo de contribuir para melhorar o desempenho dos gestores na tomada de decis??o sobre Projetos de A????o de Otimiza????o, atrav??s da utiliza????o conjunta da Tecnologia da Exce????o Quantificada e da Metodologia de Retorno de Investimentos. A necessidade de tomar decis??es ?? parte sempre presente no mundo dos neg??cios. Decis??es de investimentos s??o importantes para o futuro das organiza????es: seu sucesso depende freq??entemente da aloca????o de recursos de capital a longo prazo. Apresentamos as metodologias para c??lculo de retorno de investimentos, para an??lise de risco e aplica????o da Tecnologia da Exce????o Quantificada, como instrumentos de administra????o elirecionados para o futuro dos neg??cios. Desenvolvemos um modelo conceitual, onde aplicamos os m??todos do Valor Presente Liquido, da Taxa Interna de Retorno e da Taxa Interna de Retorno Modificada, sobre projetos de A????o de Otimiza????o, visando os objetivos estabelecidos como Fatores Cr??ticos de Sucesso.

Made available in DSpace on 2015-12-04T11:45:34Z (GMT). No. of bitstreams: 1 Luiz_Cezar_Giacomazi.pdf: 758571 bytes, checksum: 9355d11a442ffb455b8780ced40d55a6 (MD5) Previous issue date: 2005-07-18 / The continuously growing volume of resources invested in technology and, mainly, on ERP calls management software, has brought companies towards a step of making decisions in order to evaluate the results and benefits that are targeted and expected with the deployment of such solutions. With such objective, improvements on processes for measuring and evaluating the investments made to the implementation of these systems have been growing, most of the times influenced by the demands of managers and stockholders. In order to have the decision-making processes better performed the use of financial and economic managerial methods are part of the distinct solutions eligible. This paper has the main goal of collaborating in this sense and, by applying an economic standpoint, most precisely focusing the concepts of the economic management of assets, in order to bring a fruitful contribution to turn these companies able to obtain reliable information for making decisions, during the whole process, related to investments on ERP management software. Another objective of this project is to evaluate how the companies that utilize ERP systems assess the benefits and required investments for deploying the system, and this assessment is made through an empiric research, based on other researches, equally important, performed in the USA during 2002. The research has the objective of raising three points of major relevance, these being related to the demands that currently arise in the companies regarding these same investments - which decision-making groups are part of the approval processes of ERP systems' investments and which are the technicalities utilized by the companies to evaluate the return of investments (ROI) of such systems. The method utilized to perform this job was accomplished through an empiric and bibliographic research, which has allowed the theoretic fundamentals of the collected data, and the sampling of an example utilizing the financial management of fixed assets as a way of evaluating the investment options. Through the answers obtained with this research, as well as from the example, it was possible to verify that the companies, in general, although they use some evaluation methods, are not feeling comfortable with the results obtained, neither with the evaluation methods, which vary from company to company. There is also a certain fear regarding the information provided by the companies that provide ERP software related to the ROI amount that is calculated; that all exemplifies that there is still a wide field of action to be improved in terms of investments evaluation and ERP systems' maintenance. / O crescente volume de recursos investidos em tecnologia e, principalmente, em software de gest??o chamado ERP, tem feito com que as empresas passem a tomar a????es no sentido de avaliar os resultados e benef??cios pretendidos e esperados com essas solu????es. Com esse objetivo, a melhoria nos processos de mensura????o e avalia????o de investimentos desses sistemas tem crescido muitas vezes influenciadas pelas exig??ncias dos gestores e acionistas. Para que os processos de tomada de decis??o, possam ser mais bem desempenhados, as utiliza????es de m??todos financeiros e de gest??o econ??mica fazem parte do arcabou??o de solu????es poss??veis de utiliza????o. Este trabalho tem como principal meta colaborar nesse sentido, e ?? luz da gest??o econ??mica, mais precisamente dos conceitos de gest??o econ??mica para ativos fixos, trazer uma contribui????o para que as empresas possam obter informa????es confi??veis para a tomada de decis??es, durante todo o processo, de investimento em software de gest??o - ERP. Outro objetivo do projeto ?? avaliar como empresas que utilizam os sistemas ERP avaliam os benef??cios e investimentos necess??rios para a utiliza????o do sistema, sendo esta avalia????o feita a partir de uma pesquisa emp??rica, baseada em uma outra pesquisa, de igual import??ncia, realizada nos Estados Unidos em 2002. A pesquisa tem como objetivo levantar tr??s pontos de maior relev??ncia, sendo esses, relativos as exig??ncias existentes nas empresas com rela????o a esses investimentos, quais os grupos decis??rios est??o envolvidos nos processos de aprova????o de investimentos de sistemas ERP e quais as t??cnicas utilizadas pelas empresas para avaliar o retorno de investimentos nesses sistemas. O m??todo utilizado para a realiza????o do trabalho foi atrav??s de uma pesquisa emp??rica e bibliogr??fica, que possibilitou a fundamenta????o te??rica dos dados colhidos, e a exposi????o de um exemplo com a utiliza????o da gest??o econ??mica de ativos fixos como forma de avalia????o das op????es de investimento. Atrav??s das respostas obtidas com a pesquisa bem como do exemplo, foi poss??vel verificar que as empresas de uma forma geral apesar de utilizarem m??todos de avalia????o, n??o se sentem confort??veis com os resultados obtidos, bem como os m??todos utilizados que variam de empresa para empresa. Existe um receio com rela????o ??s informa????es fornecidas pelas empresas fornecedoras de software de gest??o ERP, com rela????o aos retornos de investimento calculados pelas mesmas, isto tudo, demonstra que ainda se tem um campo grande a ser melhorado em termos de avalia????o de investimentos e manuten????o de sistemas ERP.

Submitted by Elba Lopes (elba.lopes@fecap.br) on 2017-04-03T23:58:55Z No. of bitstreams: 2 Juliana_Cristina_Milan.pdf: 2666498 bytes, checksum: 489e19e6f6b77014d08dd347bc4e4aa2 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Made available in DSpace on 2017-04-03T23:58:55Z (GMT). No. of bitstreams: 2 Juliana_Cristina_Milan.pdf: 2666498 bytes, checksum: 489e19e6f6b77014d08dd347bc4e4aa2 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Previous issue date: 2014-08-29 / Corporate fraud and other harmful practices might find support in accounting. For managers and preparers of financial statements the presence of rules that allow discretion in the choice of practices for recognition and measurement could encourage opportunistic behavior. Opportunistic behavior occurs when someone deliberately departs from the faithful representation of the economic event to benefit himself or others, generating a biased information. The subjects are influenced in their choice by a number of reasons, which may be internal or external nature. The external reasons are derived from capital markets, regulation, contracts, among others, while the internal are connected to the emotions, psychological profile, etc. The objective of this research was to determine whether opportunistic behavior in accounting choices is influenced by emotions and the personality trait of machiavellianism. A questionnaire was developed and 505 valid responses from students in their final year undergraduate and postgraduate were collected. With regard to the data processing, univariate and bivariate descriptive analysis of the variables, factor analysis for the development of the constructs of emotions and machiavellianism, and finally, multinomial logistic regression were performed to study the relationship between accounting choices and the demographic profile the constructs of emotions and machiavellianism. For the emotions, it was observed that while the negative promotes, the positive inhibit opportunistic behavior on accounting choices. About machiavellianism, the results indicate that amorality promotes and the desire to control inhibits opportunistic behavior on accounting choices. Based on the research findings we can infer that internal motivation should be observed, to the extent that positive emotions if promoted by market regulators and academia, and negative, if avoided, may contribute to inhibit corporate fraud. / Fraudes corporativas e outras pr??ticas lesivas podem encontrar suporte na contabilidade. Para gestores e preparadores das demonstra????es financeiras a presen??a de normas que permitem a discricionariedade na escolha de pr??ticas de reconhecimento e mensura????o pode favorecer o comportamento oportunista. Considera-se comportamento oportunista aquele que deliberadamente distancia da representa????o fidedigna do evento econ??mico para benef??cio pr??prio ou de terceiros, gerando uma informa????o com vi??s. Os sujeitos s??o influenciados no momento da escolha por uma s??rie de motiva????es, as quais podem ser de cunho interno ou externo. As de cunho externo s??o provenientes do mercado de capitais, da regula????o, de contratos, entre outros, enquanto as de cunho interno s??o ligadas ??s emo????es, perfil psicol??gico, etc. O objetivo desta pesquisa foi verificar se o comportamento oportunista nas escolhas cont??beis ?? influenciado pelas emo????es e pelo tra??o de personalidade do maquiavelismo. Para a operacionaliza????o de tal pesquisa foi desenvolvido um question??rio e coletadas 505 respostas v??lidas de alunos do ??ltimo ano de gradua????o e de p??s-gradua????o. No que concerne ao tratamento dos dados, foram realizadas an??lise descritiva univariada e bivariada das vari??veis, an??lise fatorial para o desenvolvimento dos constructos de emo????es e maquiavelismo e, por fim, uma regress??o log??stica multinomial para estudar a rela????o entre as escolhas cont??beis e o perfil dos respondentes, os constructos de emo????es e maquiavelismo. Os resultados obtidos indicaram que emo????es afetam o comportamento oportunista em escolhas cont??beis, sendo que as negativas promovem enquanto as positivas inibem. Sobre o maquiavelismo, os resultados indicam que amoralidade promove e desejo de controle inibe o comportamento oportunista em escolhas cont??beis. Com base nos resultados da pesquisa ?? poss??vel inferir que as motiva????es internas devem ser observadas, na medida em que as emo????es positivas, se promovidas pelos reguladores de mercado e academia, e as negativas se forem evitadas, podem contribuir para inibir fraudes corporativas.

Made available in DSpace on 2016-04-04T18:36:25Z (GMT). No. of bitstreams: 1 Simone Lucas de Oliveira.pdf: 969111 bytes, checksum: 6617257ed0be3b7a792207d7b8a1cbe4 (MD5) Previous issue date: 2005-03-22 / The present dissertation is an integrant part of a research project registered at the CNPq Directory as Information Management Research Group. Consisted in an analysis of the decision-making processes taken by public health managers working at the Health Municipal Secretary of Campinas/SP about of the use of information and knowledge. The general objective was the analysis of the decision-making processes by the Public Health s managers in the city of Campinas/SP with the aim to consider suggestions of improvements about the access and use of information and knowledge. The specific objectives were the understanding, analysis, mapping, evaluation and proposal of improvements to the decision making process with support by information and knowledge management. The adopted method was the qualitative research and the instrument applied was the interview. The universe consisted of the Health Municipal Secretary of Campinas/SP, where was possible to interview the professional decision makers operating at the Public Health of the same City. The results: identification of the processes that demand the entrance and the exit of information, the use of knowledge in the decision making processes, as well as the evaluation of the level of the resulting quality by using information and knowledge, as well as development of a decision making proposal supported by information and knowledge management. / O presente trabalho ? parte de um projeto de pesquisa inscrito no CNPq como Grupo de Pesquisa de Gest?o da Informa??o sob coordena??o da orientadora desta disserta??o. Consistiu-se numa an?lise do processo decis?rio dos gestores da Sa?de P?blica da cidade de Campinas/SP no que diz respeito ao uso de informa??o e de conhecimento. O objetivo geral foi a an?lise dos processos de tomada de decis?o dos gestores da Sa?de P?blica, vinculados ? Secretaria Municipal de Sa?de de Campinas/SP a fim de propor sugest?es de melhorias no que diz respeito ao acesso e ao uso de informa??o e de conhecimento. Os objetivos espec?ficos foram a compreens?o, a an?lise, o mapeamento, a avalia??o e a proposi??o de melhorias aos processos de tomadas de decis?o com suporte da gest?o da informa??o e do conhecimento. O m?todo utilizado foi a pesquisa qualitativa, sendo aplicado atrav?s de entrevistas. O universo foi a Secretaria Municipal da Sa?de de Campinas/SP onde foi poss?vel contatar profissionais gestores (tomadores de decis?o) atuantes na Sa?de P?blica da mesma Cidade. Como resultados obtiveram-se a identifica??o de processos que demandam a entrada e a sa?da de informa??es e a utiliza??o de conhecimento nos processos de tomada de decis?o, a avalia??o da qualidade das decis?es decorrentes da utiliza??o de informa??o e de conhecimento e o delineamento de uma proposta de processo decis?rio amparado pela gest?o da informa??o e do conhecimento.