Submitted by Elba Lopes (elba.lopes@fecap.br) on 2016-12-01T15:32:22Z No. of bitstreams: 2 Alberto Messias Rodrigues Bastos. .pdf: 942019 bytes, checksum: 8c39f81378247ca84c7c3827a6192e3a (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Made available in DSpace on 2016-12-01T15:32:22Z (GMT). No. of bitstreams: 2 Alberto Messias Rodrigues Bastos. .pdf: 942019 bytes, checksum: 8c39f81378247ca84c7c3827a6192e3a (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Previous issue date: 2016-09-05 / The objective of this research is to understand, analyze and describe the perception of accounting expertise of teachers in Accounting courses in higher education institutions in the city of S??o Paulo, on interdisciplinarity and its importance in the formation of counters. To achieve the goal, it was used in a first stage, the exploratory study through documentary and bibliographic research, summarizing what has been researched, findings and conclusions agreed. The second stage had consisted in data collection, which occurred through semi-structured interviews involving accounting expertise teachers. This last step involved a sample of four higher education institutions providing the course in Accounting in classroom mode in S??o Paulo, and aimed to determine whether the interdisciplinariade is known and practiced by teachers and if they perceive their purpose in teaching practice. The results showed that the IES approach interdisciplinarity in the pedagogical project of the course, following the guidelines of Resolution (CNE / CES) No. 10/2004. The information obtained in the interviews, confirm the existing literature, as interdisciplinarity be important in the formation of the counter, although its practice occurs modestly, showing that there is a gap between the spoken and effectively practiced by the teachers interviewed. / O objetivo desta pesquisa ?? conhecer, analisar e descrever a percep????o de professores de per??cia cont??bil em cursos de Ci??ncias Cont??beis em institui????es de ensino superior na cidade de S??o Paulo, sobre a interdisciplinaridade e sua import??ncia na forma????o dos contadores. Para atingir o objetivo, utilizou-se em uma primeira etapa, o estudo explorat??rio por meio de pesquisa documental e bibliogr??fica, sumariando o que j?? foi pesquisado, achados e conclus??es consensuais. A segunda etapa consitiu na coleta de dados, que ocorreu por meio de entrevistas semiestruturadas envolvendo professores de per??cia cont??bil. Esta ??ltima etapa, envolveu uma amostra de quatro institui????es de ensino superior que ministram o curso de Ci??ncias Cont??beis na modalidade presencial na cidade de S??o Paulo, e teve como objetivo, verificar se a interdisciplinariade ?? conhecida e praticada pelos docentes e se os mesmos percebem sua finalidade na pr??tica pedag??gica. Os resultados demonstraram que as IES abordam a interdisciplinaridade no projeto pedag??gico do curso, seguindo as orienta????es da Resolu????o (CNE/CES) N??. 10/2004. As informa????es obtidas nas entrevistas, confirmam a literatura existente, quanto a interdisciplinaridade ser importante na forma????o do contador, embora sua pr??tica ocorra de forma modesta, evidenciando que h?? uma lacuna entre o falado e o efetivamente praticado pelos professores entrevistados.

Made available in DSpace on 2015-12-03T18:35:04Z (GMT). No. of bitstreams: 1 Marcelo_Rabelo_Henrique.pdf: 361025 bytes, checksum: 7e6971f725a340614aa4f1d12bacaffe (MD5) Previous issue date: 2008-10-24 / Forensic Accounting is an option of professional career for future Accountants. It was determined by the Brazilian Resolution CNE/ CES N. 1012004 that the accounting students should be able to interact with the real context. Therefore, the courses should offer qualified professors to teach all the disciplines from the Accounting Course, and Forensic Accounting is also included. Considering this context, the aim of this research was to identify and analyze the teaching conditions of how the discipline Forensic Accounting is taught in Accounting Courses in S??o Paulo city. It was analyzed the teaching conditions and obtained the perceptions from coordinators of the courses concerning Forensic Accounting in two different groups: the first grouped 7 out of the 10 best ranked Accounting courses, according to ENADE 2006 - a Brazilian test that aims to analyze the teaching conditions at Brazilian Universities - and the second grouped 10 random courses, chosen because of accessibility. Some research techniques were applied in this work, as the bibliographical, documental, the analysis of content to evaluate the obtained description of the disciplines, as well as the combination of descriptive statistics and multidimensional scaling for the data collected through questionnaires. The analysis of the descriptions showed that the best ranked courses give more attention to all the content in the description, to the variation in the teaching strategies, to specific blocks of content and to the range of evaluation criteria. The analysis of the coordinators from the other universities indicated that, in such universities, there is a more constant change of course coordinators and an agreement that the offered contents are related to the aims of the course. The results obtained from the questionnaires showed that, within each university, the subjects from 3 of the best ranked universities and from 3 of the other random universities have similar views relating the dimensions "general aspects of the disciplines" and "extra activities". However, there is no agreement between the 2 distinct groups and the dimensions. It was also verified that the subjects classified into the categories "professor" and "coordinator" have different views concerning the already mentioned "general aspects of the disciplines" and "extra activities". / A per??cia cont??bil ?? uma op????o de atua????o profissional para os futuros contadores. A resolu????o CNE/CES N. 10/2004, determinou que os cursos de Ci??ncias Cont??beis devem formar profissionais aptos a interagir com o contexto atual, o que requer boas condi????es de ensino e professores qualificados nas disciplinas e conte??dos, inclusive per??cia cont??bil. Assim, o objetivo geral desta pesquisa foi identificar e analisar as condi????es de ensino de per??cia cont??bil em cursos de Ci??ncias Cont??beis na grande S??o Paulo. Foram analisadas as condi????es de ensino e obtidas as percep????es de coordenadores de cursos e professores de Per??cia Cont??bil em dois grupos de cursos: o 1??. com 7 dos 10 melhores classificados pelo ENADE de 2006, e o 2??. com 10 cursos escolhidos por acessibilidade. Foram usadas t??cnicas de pesquisa bibliogr??fica, documental, an??lise de conte??do para avalia????o dos programas de disciplina obtidos, al??m de estat??stica descritiva combinada o escalonamento multidimensional para os dados coletados com os question??rios. A an??lise dos programas revelou maiores preocupa????es e cuidados do grupo das melhores IES em rela????o a: completude do programa, varia????o nas estrat??gias de ensino, ??nfase em determinados grupos de conte??dos, e variedade nos crit??rios de avalia????o. A an??lise das percep????es dos respondentes indicou para as demais IES: maior rotatividade dos coordenadores dos cursos, e maior concord??ncia de que os conte??dos oferecidos est??o relacionados aos objetivos do curso. Os resultados obtidos com as assertivas indicaram que os sujeitos de tr??s das melhores IES e de tr??s das demais IES t??m, ao n??vel de cada uma, opini??es semelhantes quanto ??s dimens??es denominadas "aspectos gerais da disciplina" e "atividades complementares", embora n??o haja concord??ncia ao n??vel dos grupos de IES e das dimens??es. Os sujeitos das IES restantes separados nas categorias "professor" e "coordenador" revelaram possuir opini??es distintas em rela????o aos mesmos "aspectos gerais da disciplina" e "atividades complementares".

Made available in DSpace on 2015-12-03T18:35:31Z (GMT). No. of bitstreams: 1 Aline_dos_Santos_Gorrao2.pdf: 1559972 bytes, checksum: be5fbe2f10f6f7c64104eae851ef4504 (MD5) Previous issue date: 2014-08-25 / There are usually three accountants involved in accounting expert inspections in the court: one court expert, that is appointed by the judge, and two appointed accountant experts, that are appointed by the plaintiff or defendant; however, when the accounting literature addresses the experts, it approaches the profile and the work regarding the court expert and it omits appointed experts even they being the majority in number of professionals involved. Also regarding extrajudicial expert inspections, mainly, in arbitration procedures, the literature is scarce and mentions little about the role of the appointed expert. In this context, the present work tries to understand the following question: What is the perception of a group of lawyers about the profile and the acting of an expert accountant appointed by the plaintiff or defendant? This question is aimed at identifying and describing how this group of lawyers, one of the main users of experts appointed by the plaintiff or defendant services, sees the accountants as appointed expert, before, during and after the execution of the expert inspection. It is also aimed at identifying the characteristics that accountants need to have to act well in this area. To meet this objective, an exploratory and descriptive research was carried out using semi structured interviews with a group of four lawyers. The interviews indicated that the lawyers understand that the accounting experts appointed by the the plaintiff or defendant have an essential role in carrying out technical accounting issues in legal or arbitration processes. They recognize them as partners that work before, during and after the actual expert inspection phase, as well as that the accountants, when performing this function, need to have deep knowledge of the technical issue in discussion and, among other characteristics, need to have extremely developed oral and written communication skills, because in accounting issues they are usually the communication channel of the party with the other procedural players, mainly judges, arbitrators, court experts and experts appointed by the opposing party. / Nas per??cias cont??beis judiciais existem, usualmente, tr??s contadores envolvidos: um perito judicial e dois peritos-contadores assistentes; contudo, quando a literatura cont??bil trata dos peritos, aborda o perfil e os trabalhos pertinentes ao perito judicial, sendo omissa quanto aos assistentes t??cnicos, mesmo sendo estes, numericamente, a maioria dos profissionais envolvidos. Tamb??m no tocante ??s per??cias extrajudiciais e, em especial, nos procedimentos arbitrais, a literatura ?? escassa e pouco fala do papel do perito-contador assistente. Nesse contexto, o presente trabalho busca entender: Qual ?? a percep????o de um grupo de advogados sobre o perfil e atua????o do assistente t??cnico contador? Com esta pergunta, buscou-se identificar e descrever como este grupo de advogados, um dos principais usu??rios dos servi??os de assist??ncia t??cnica, percebe os contadores na fun????o de assistentes t??cnicos, antes, durante e depois da execu????o da per??cia, al??m de identificar as caracter??sticas que os contadores devem possuir para bem atuar nessa fun????o. Para atingir a este objetivo, foi elaborada uma pesquisa explorat??ria e descritiva, com o uso de entrevistas semiestruturadas com um grupo de quatro advogados. Realizadas as entrevistas, constatou-se que os advogados entendem que os peritos-contadores assistentes exercem um papel fundamental na condu????o dos temas t??cnicos cont??beis nos processos, judiciais ou arbitrais, vendo-os como parceiros que trabalham antes, durante e depois da fase pericial propriamente dita, bem assim que os contadores, quando atuam nessa fun????o, devem ser profundos conhecedores do tema t??cnico em discuss??o e, dentre outras caracter??sticas, possuir habilidade de comunica????o escrita e verbal extremamente desenvolvidas, pois, nas quest??es cont??beis, normalmente s??o eles o canal de comunica????o da parte com os demais atores processuais, em especial, ju??zes, ??rbitros, perito judicial e assistente t??cnico da parte contr??ria.

Made available in DSpace on 2015-12-04T11:45:33Z (GMT). No. of bitstreams: 1 Waldemar_Fernandes.pdf: 418198 bytes, checksum: 605a79d35ac83b498fe7925457b2051e (MD5) Previous issue date: 2004-11-10 / The present research aims at identifying and analyzing the characteristics of the new Bankruptcy Law which shall produce significant effects to the forensic accounting activity. First, definitions and concepts about expertise and accounting expertise are presented, followed by a description of the historical evolution of the Accounting Expertise in Brazil, from 'The Opening of the Harbors' in 1808 to present days. Then, it is presented the international references about bankruptcy legislation in three developed countries (The United States, Germany and France) and in two developing countries (Argentina and Mexico), identifying the pertinent similarities among them on the accounting expert job and the Brazilian bankrupt rules. Next a discussion on the published articles in the national press, since 2002, about the project of the new Bankruptcy Law, still to be approved in the National Congress, has been carried out. It is followed by reports about the concordats, bankruptcies and bankrupt crimes according to the current Bankruptcy Legislation. In relation to the new Bankruptcy Law, first, an analysis about the Bill No. 4.376/93 approved by the Federal Congress in October 15, 2003 is presented, followed by the analysis of the project that has replaced it in the Senate, named Bill of the Congress No 71 (Substitutive) of 2003, identifying, in both text, not clear and technically precise items that express unfavorable characteristics that shall produce significant effects to the accounting expert activity. Moreover, for the results of these analyses to become more significant, and to reach the proposed aim of this research, the opinions of the accounting experts, specially related to Bankruptcy and concordats were heard and considered, aiming at gathering data about the characteristics of the new Bankruptcy Law, that shall cause impact on the accounting expert activity. In this sense, the methodological approach used in the present research is characterized, concerning type, as a descriptive research; concerning strategy, it is characterized as an indirect documental field research and bibliographic research in texts which provide support to achieve the proposed aim. The research was carried out with the accounting experts listed in the database of the Associa????o dos Peritos Judiciais do Estado de S??o Paulo (APEJESP)'s site of 2004, February. 50% of the sample was randomly selected, but 18 subjects of the sample returned the questionnaires. The answers were analyzed according to the descriptive statistics, using frequency charts. Through the analysis, it was concluded that the legal items in the project of the new Bankruptcy Law, in a not consistent and favorable way, shall produce significant effects in the accounting expert activity. / O presente trabalho tem por objetivo identificar e analisar as caracter??sticas contidas na nova Lei de Fal??ncias que poder??o produzir efeitos significativos na atividade pericial cont??bil. Inicialmente s??o apresentadas as defini????es e conceitua????es de per??cia e de per??cia cont??bil, seguindo-se com uma descri????o da evolu????o hist??rica da Per??cia Cont??bil no Brasil, abrangendo o per??odo desde a Abertura dos Portos em 1808 at?? os dias atuais. Na seq????ncia apresentam-se as refer??ncias internacionais sobre legisla????o de fal??ncias de tr??s pa??ses desenvolvidos (Estados Unidos, Alemanha e Fran??a) e de dois pa??ses em desenvolvimento (Argentina e M??xico), identificando-se as semelhan??as pertinentes ao trabalho pericial cont??bil entre eles e o regime falimentar brasileiro. Efetua-se tamb??m uma abordagem sobre as mat??rias publicadas pela imprensa nacional, a partir de 2002, acerca do projeto da Nova Lei de Fal??ncias, ainda em discuss??o no Congresso Nacional. Segue-se com relatos sobre as concordatas, fal??ncias e crimes falimentares, consoante a legisla????o de fal??ncias ainda em vig??ncia no pa??s. A respeito do projeto da nova Lei de Fal??ncias, apresenta-se num primeiro momento uma an??lise sobre o Projeto de Lei n?? 4.376/93 aprovado pela C??mara Federal em 15 de outubro de 2003, seguindo-se com an??lise do projeto que o substituiu no Senado, designado de Projeto de Lei da C??mara n?? 71 (Substitutivo), de 2003, identificando-se em ambos os textos dispositivos n??o claros e tecnicamente precisos que expressam caracter??sticas desfavor??veis que poder??o produzir efeitos significativos na atividade pericial cont??bil. Entretanto, para que os resultados dessas an??lises se tornassem ainda mais significativos, e para atingir o objetivo proposto no trabalho, buscou-se as opini??es de profissionais atuantes na ??rea de per??cia cont??bil, especialmente ??s relacionadas com fal??ncias e concordatas, com o fito de reunir dados sobre as caracter??sticas da nova lei de fal??ncias que poder??o impactar a atividade pericial cont??bil. Neste sentido, a abordagem metodol??gica adotada no presente estudo caracteriza-se, quanto ao tipo, como uma pesquisa descritiva; quanto a estrat??gia, caracteriza-se como uma pesquisa de campo, documental indireta e bibliogr??fica em textos que servem de apoio para atingir o objetivo proposto. A pesquisa recaiu sobre a popula????o de peritos contadores cadastrados no banco de dados do s??tio da Associa????o dos Peritos Judiciais do Estado de S??o Paulo (APEJESP), em fevereiro de 2004, os quais 50% (cinq??enta por cento) deles foram selecionados atrav??s de amostragem aleat??ria, sedo que 18 (dezoito) sujeitos da amostra deram retorno dos question??rios enviados. Mediante as respostas obtidas e em conformidade com o plano de an??lise dos dados, o presente trabalho de pesquisa usou a estat??stica descritiva para analisar os dados, utilizando-se de tabelas de freq????ncia, sendo ent??o poss??vel concluir que os dispositivos legais contidos no projeto da nova lei de fal??ncias, de maneira n??o consistente e favor??vel, poder??o produzir efeitos significativos na atividade pericial cont??bil.

Submitted by Elba Lopes (elba.lopes@fecap.br) on 2018-06-05T20:44:27Z No. of bitstreams: 2 Antonio Carlos Ferreira da Silva.pdf: 1044121 bytes, checksum: 52e18db88557f93675efb3efb710e7d0 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Made available in DSpace on 2018-06-05T20:44:27Z (GMT). No. of bitstreams: 2 Antonio Carlos Ferreira da Silva.pdf: 1044121 bytes, checksum: 52e18db88557f93675efb3efb710e7d0 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Previous issue date: 2017-09-05 / In order to safeguard civil rights, the citizens require State intervention to enforce the law in the composition of controversies. Justice applies the Civil Procedure Law ??? CPC/15, to give reason to whomever has it. The forensic accounting report, as an evidence admitted in Court, seeks to shed light on the truth, when proof requires technical-scientific knowledge. In this context, the aim of this study was to ascertain the contribution of such a report to the judges of the Central Civil Court in S??o Paulo city, to support their convictions when passing a sentence. The research is descriptive and qualitative, and it was carried out through documentation survey, content analysis of judge preliminary decisions, forensic accounting reports and sentences of twelve lawsuits in the civil law area. The findings of the forensic accounting report, additional explanation forensic accounting report and additional forensic accounting report are based on the contribution to the motivations of the judges, as to the reasons for their conviction, when passing their sentences. The guidelines of the accounting literature were applied to forensic accounting expertise, CFC standards, and art. 473 of CPC / 15 law with the forensic accounting reports. The quality score of these reports was checked; as well as their use in convincing judges, using keywords relevant to the forensic accounting expertise. The quality score and the degree of reports use are in line with the rates presented in the literature, supporting the fact that reports need improvements, as well as emphasis on continuing professional education programs for forensic accountants; and the interaction between the Regional Accounting Councils (CRC) and the State Schools of the Judiciary. It was found that quality reports contribute with the formation of the judges' convictions and decisions. / O cidad??o, na salvaguarda dos seus interesses, requer a interven????o do Estado, com a aplica????o da lei na composi????o das controv??rsias. A justi??a utiliza o C??digo de Processo Civil, para dar a raz??o a quem efetivamente a tem. O laudo cont??bil como prova admitida em ju??zo busca dar luz ?? verdade, quando a prova requer conhecimento t??cnico-cient??fico. Nesse cen??rio, o objetivo deste estudo ?? conhecer a contribui????o do laudo para os ju??zes do Foro Central C??vel da Capital Paulista, no processo de fundamenta????o de suas convic????es ao proferirem as senten??as. A pesquisa ?? descritiva e qualitativa, e efetivou-se a partir do levantamento documental, pela an??lise de conte??do das decis??es de saneamento, laudos cont??beis e senten??as de 12 processos da ??rea do direito civil de diferentes varas e peritos. Buscou-se nos achados reportados no laudo cont??bil, laudo de esclarecimentos e laudo complementar a contribui????o para as fundamenta????es dos ju??zes, quanto ??s raz??es do seu convencimento, ao proferirem suas senten??as. Foram trianguladas as diretrizes da literatura aplicada ?? per??cia cont??bil, normas do CFC, e o art. 473 do CPC/15, com os laudos cont??beis. Aferiu-se o n??vel de qualidade dos laudos e o seu grau de utiliza????o na forma????o de convencimento dos ju??zes, com o uso de palavras-chave pertinentes ?? per??cia. A nota de qualidade e o grau de utiliza????o dos laudos obtidos est??o em linha com os ??ndices apresentados na literatura, corroborando que melhorias s??o necess??rias nos laudos, al??m de maior ??nfase nos programas de educa????o profissional continuada para os peritos cont??beis. Ainda, a intera????o entre os Conselhos Regionais de Contabilidade e as Escolas Estaduais da Magistratura. Encontrou-se que laudos realizados com qualidade contribuem para a forma????o das convic????es e decis??es dos ju??zes.

Made available in DSpace on 2015-12-03T18:35:04Z (GMT). No. of bitstreams: 1 Marcelo_Francisco_Nogueira.pdf: 1081308 bytes, checksum: bd40cd30b8296d10974165e6c52672e7 (MD5) Previous issue date: 2006-08-25 / The general objective of that work is to identify if there are noises to commit the process of the communication accounting judicial pericial. For so much, he/she came, for first, the allusive theoretical referencial to the characteristics of the communication process and their implications in the judicial expertise, with emphasis for the verifiable noises in each stage, and, at the end of that stage, the own expertise concept was discussed, to the light of the communication process. Soon afterwards, field research was accomplished in the city of Florian??polis / SC with magistrates, experts and lawyers with the purpose of verifying, indeed, there are noises in the process of communication accounting forensic accounting, regarding those issuing ones and addressees of the messages and where those noises ponder. The results revealed, among other aspects, that there are differences in relation to the expertise concept, their procedures and rites, on the part of the magistrates, lawyers and experts and that, probably, in function of the common repertoire, there is adult alignment among the lawyers' opinions and of the magistrates. Like this, the accounting judicial expertise can give his/her contribution, for the society, with the offer of more didactic and clear decisions, with larger quality of the information pericial generating better understanding conditions on the part of the users and users of decision, but so that that happens is necessary to know the communication process, to formulate appropriate messages to the addressees' repertoire, avoiding the noxious effects of the noises. / O objetivo geral desse trabalho ?? identificar se h?? ru??dos que possam comprometer o processo da comunica????o pericial judicial cont??bil. Para tanto, apresentou-se, por primeiro, o referencial te??rico alusivo ??s caracter??sticas do processo de comunica????o e suas implica????es na per??cia judicial, com ??nfase para os ru??dos verific??veis em cada etapa, sendo que, ao final dessa etapa, discutiu-se o pr??prio conceito de per??cia, ?? luz do processo de comunica????o. Em seguida, foi realizada pesquisa de campo na cidade de Florian??polis/SC com magistrados, peritos e advogados com a finalidade de verificar se, efetivamente, h?? ru??dos no processo de comunica????o pericial judicial cont??bil, referentes a esses emitentes e destinat??rios das mensagens e onde esses ru??dos se concentram. Os resultados revelaram, entre outros aspectos, que h?? diferen??as em rela????o ao conceito de per??cia, seus procedimentos e ritos, por parte dos magistrados, advogados e peritos e que, provavelmente, em fun????o do repert??rio comum, h?? maior alinhamento entre as opini??es dos advogados e dos magistrados. Assim, a per??cia judicial cont??bil pode dar sua contribui????o, para a sociedade, com a oferta de laudos mais did??ticos e claros, com maior qualidade da informa????o pericial gerando melhores condi????es de compreensibilidade por parte dos usu??rios e tomadores de decis??o, mas para que isso ocorra ?? necess??rio conhecer o processo de comunica????o, para formular mensagens adequadas ao repert??rio dos destinat??rios, evitando os efeitos nocivos dos ru??dos.

Made available in DSpace on 2015-12-04T11:45:32Z (GMT). No. of bitstreams: 1 Regina_Aparecida_Neumann.pdf: 521577 bytes, checksum: 6b75957616ca039cda1a31ecf5f317da (MD5) Previous issue date: 2004-05-03 / In Brazil the Forced Agreement and Bankruptcy institute encloses all types of productive entities, either as a general partnership or as an individual enterprise according to the Decree-Law # 7661 of June 21, 1945. The enterprise survives essentially with the credit mechanism, the latter being one of its own characteristics as it participates directly in the collective economic activity. Even due to a financial unbalanced reason or due to usual reasons in the market, including the globalization advent, the competition becomes fierce. The competence and the entrepreneurial planning are vital factors for the administration performance. Therefore, such an enterprise might have unsatisfactory results. Consequently, even through an enterprise recuperation plan, the reality is very complicated, because at this point several enterprises are already exposed to bankruptcy. Facing this condition the judge will designate an authorized professional to demonstrate the enterprise financial peculiarities. The aim is to maintain the rights and the obligations of the involved parties. Having the accounting several specialties and being one of them the AUDIT EXPERT it is used as one of the tools to clear up situations where there are disputes. When an Audit expert is performed, it should be taken into consideration the social effects resulting from it, mainly because the Auditor Expert is a justice assistant. An empiric research, with a specific questionnaire applied to judges of the civil courts that belong to the great ABC area this project has tried to highlight the fairness among the procedures. They are adopted by using the structure, the veracity through the technical and scientifical knowledge over facts capable of providing to the judge the elements of conviction. So, he can decide with a higher degree of accuracy due to the Audit Expert Report effectiveness. Such a report, attached to the court records, allows the magistrate the knowledge of the facts, which he would hardly have in hands, if it were any other way i.e. to use it as a support tool for taking decisions whenever an enterprise is part of a process of Forced Agreement or Bankruptcy. Based on the answers the final conclusion is reached and becomes evident that the Audit Expert contributes a lot to the magistrate while taking decisions in specific processes of Forced Agreement and Bankruptcy civil courts. / No Brasil o instituto da Fal??ncia e Concordata abrange todos os tipos de entidades produtivas, quer seja em forma de sociedade coletiva ou de firma individual, conforme determinada no Decreto-Lei n?? 7.661, de 21 de junho de 1945. A empresa sobrevive essencialmente por meio do mecanismo de cr??dito, que ?? uma de suas caracter??sticas , pois participa diretamente da atividade econ??mica da coletividade. Seja por um desequil??brio financeiro ou por motivos comuns ao mercado, inclusive com o advento da globaliza????o a concorr??ncia torna-se acirrada, a compet??ncia e o planejamento empresarial, s??o fatores fundamentais ao desempenho da administra????o, poder?? essa empresa ter resultados insatisfat??rios. Consequentemente, mesmo mediante um plano de recupera????o da empresa complicada ?? a realidade, pois neste momento muitas j?? est??o expostas ?? insolv??ncia. Mediante esta realidade o juiz designar?? profissionais habilitados para demonstrarem as particularidades financeiras da empresa, no intuito de valer os direitos e deveres dos envolvidos. A ci??ncia cont??bil por possuir diversas especialidades e sendo uma delas a PER??CIA CONT??BIL, ?? utilizada como uma das ferramentas para dirimir situa????es em que existem controv??rsias. Ao executar-se uma Per??cia Cont??bil, deve-se levar em considera????o os efeitos sociais dela decorrentes, principalmente por se tratar o Perito Cont??bil de um auxiliar da justi??a. Atrav??s de pesquisa emp??rica, com aplica????o de question??rio espec??fico para os juizes dos F??runs C??veis da regi??o do grande ABC, o presente trabalho procurou evidenciar a equidade entre os procedimentos adotados por meio de estrutura????o, da verdade atrav??s de conhecimentos t??cnicos e cient??ficos, sobre fatos capazes de fornecer ao julgador elementos de convic????o para que ele possa decidir com maior propriedade, atrav??s da materializa????o do Laudo Pericial Cont??bil. Elemento este que, juntado aos autos, permite ao magistrado o conhecimento de fatos de que de outra forma dificilmente teria em m??os, ou seja, utiliz??-lo como ferramenta de suporte ?? tomada de decis??es, quando uma empresa encontra-se relacionada a um processo de Fal??ncia ou Concordatas. Mediante as respostas obtidas chegou-se ?? conclus??o de que a Per??cia Cont??bil muito tem contribu??do com os magistrados quando da tomada de decis??es, em se tratando de processos espec??ficos de Fal??ncias e Concordatas das Varas C??veis da Regi??o do Grande ABC.

Made available in DSpace on 2015-12-03T18:35:23Z (GMT). No. of bitstreams: 1 Erasmo_Aparecido_Piccolo.pdf: 1376633 bytes, checksum: e1caf1219ae76bbc8c1e8dd1273f1aa4 (MD5) Previous issue date: 2012-09-05 / The court appointed expertise in the judicial exerts an important social function, to assist the court with explanations of technical and / or scientific, helping make decisions in the course of civil proceedings. This requires that the work of the expert, the expert report materialized accounting, is quality. The number of lawsuits related to financial institutions leads the top of the list of the Courts of Justice, which provided the opportunity to investigate the performance of professional experts in this environment. The eim of this study was to investigate the procedures used by experts appointed by the judges in the region of Bauru-SP in civil operations with overdraft. The research is descriptive, qualitative and documentary analysis. The raised the necessary procedures to work in the literature and expert in the rules of the CFC - Federal Accounting Council. In the sequel, began the field research, in an exploratory way, through the analysis documents obtained from six cases to civil courts in the region of Bauru-SP, in which we investigated the performanced of experts and sentences handed down by judges. The assessment was made by triangulation of existing procedures in the literature and in the CFC rules with the reports of the experts, accountants, administrators and economists, with the sentences handed down by judges. The model developed allowed gouge the quality of expert advice through compliance procedures and expert Degree Award of Use - GUL - by judges, with the use of keywords. The results showed that the accounting expertise is required in civil operations with overdraft and also the studies analyzed are good quality. It was found that increasing the quality and/or compliance with existing procedures in the literature and in the CFC rules are reflected in the GUL, causing its increase. The research revealed that the higher the quality of forensic work, the greater its use in their sentencing judges / A per??cia cont??bil no ??mbito judicial exerce uma fun????o social relevante, ao auxiliar o juiz com esclarecimentos de natureza t??cnica e / ou cient??fica, ajudando-o tomar decis??es no curso do processo civil. Isso requer que o trabalho do perito, materializado no laudo pericial cont??bil, seja de qualidade. A quantidade de a????es judiciais relacionadas ??s institui????es financeiras lidera o topo da lista dos Tribunais de Justi??a, o que ofereceu a oportunidade para investigar a atua????o profissional dos peritos neste ambiente. O objetivo do estudo foi investigar os procedimentos adotados por peritos nomeados pelos ju??zes na regi??o de Bauru-SP em processos c??veis de opera????es com cheque especial. A pesquisa ?? descritiva, qualitativa e com an??lise documental. Foram levantados os procedimentos necess??rios ao trabalho pericial existentes na literatura e nas normas do CFC - Conselho Federal de Contabilidade. Na sequencia, iniciou-se a pesquisa de campo, de forma explorat??ria, por meio da an??lise documental de seis processos obtidos junto ??s varas c??veis da regi??o de Bauru-SP, nos quais foram investigadas as atua????es dos peritos e as senten??as proferidas pelos ju??zes. A aprecia????o se deu pela triangula????o dos procedimentos existentes na literatura e nas normas do CFC com os laudos dos peritos, contadores, administradores e economistas, com as senten??as proferidas pelos ju??zes. O modelo elaborado permitiu aferir a qualidade do laudo pericial por meio do cumprimento dos procedimentos periciais e o Grau de Utiliza????o do Laudo - GUL - pelos ju??zes, com o uso de palavras-chave. Os resultados evidenciaram que a per??cia cont??bil ?? necess??ria nos processos c??veis de opera????es com cheque especial e, ainda, os trabalhos analisados s??o de boa qualidade. Constatou-se que o aumento da qualidade e/ou a concord??ncia dos procedimentos existentes na literatura e nas normas do CFC refletem-se no GUL, provocando seu aumento. A pesquisa revelou que, quanto maior a qualidade do trabalho pericial, maior a sua utiliza????o nas senten??as proferidas pelos ju??zes