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 2015-12-04T11:45:16Z (GMT). No. of bitstreams: 1 Mario_Roberto_Braga_de_Queiroz.pdf: 380436 bytes, checksum: 9f34b710d510e2a602f277009a658b06 (MD5) Previous issue date: 2005-09-08 / This work follow the line of research in Accounting Education of the ??lvares Penteado Universitary Center, into Controllership and Strategic Accouting Master Program, in addiction of realized works to help out the improvement of Accounting graduate programs. This work looked to identify to which the demand of the market of work in the metropolitan region of S??o Paulo, for professionals specialized in International Accounting, and which are the requirements of demanded knowledge. By means of one it searches documentary of the job offers that searched professionals with knowledge in international accounting standards and assuming that with the adoption of international accounting standards for the countries of the European Community, it was identified that the demand for professionals with knowledge in North American accounting standard is greater that the demand for knowledge in international accounting standard, confirm, therefore, the assumption adopted in this work. How much to the technical knowledge, generalities and abilities, and mannering required by the market, as much for the job offers that searched professionals with knowledge in international standard as in North American, are lined up with the recommendations and suggestions of the uprisings of the IFAC and the UNCTAD. This alignment requires that the Institutions of Superior Education at the moment of the planning of the resume of the course of graduation in Accounting Sciences, are attempted against for these recommendations and also look for to search to the market which knowledge and abilities together are valued in the accounting professional. / Este trabalho segue a linha de pesquisa de Ensino da Contabilidade do Mestrado em Controladoria e Contabilidade Estrat??gica do Centro Universit??rio ??lvares Penteado, e juntando-se a outros trabalhos j?? realizados com o intuito de contribuir para a evolu????o dos cursos de gradua????o em Ci??ncias Cont??beis. Durante o desenvolvimento deste trabalho, procurou-se identificar qual a demanda do mercado de trabalho, na regi??o metropolitana de S??o Paulo, por profissionais especializados em Contabilidade Internacional, e quais s??o os requisitos de conhecimentos exigidos. Por meio de uma pesquisa documental das ofertas de emprego que buscavam profissionais com conhecimentos em padr??es cont??beis internacionais, (e supondo a ado????o dos padr??es cont??beis internacionais, tamb??m pelos pa??ses da Comunidade Europ??ia), identificou-se que a demanda por profissionais com conhecimentos em padr??o cont??bil norte-americano ?? maior que a demanda por conhecimentos em padr??o cont??bil internacional, corroborando, portanto, a suposi????o adotada neste trabalho. No que diz respeito aos conhecimentos t??cnicos, gerais, e habilidades e compet??ncias comportamentais requeridos pelo mercado, tanto para as ofertas de emprego que buscavam profissionais com conhecimentos em padr??o internacional quanto em padr??o norte-americano, constatou-se que estes est??o alinhados com as recomenda????es e sugest??es dos pronunciamentos do IFAC e do UNCTAD. Esse alinhamento requer que as Institui????es de Ensino Superior, no momento do planejamento do curr??culo do curso de gradua????o em Ci??ncias Cont??beis, atentem para essas recomenda????es, e procurem, tamb??m identificar junto ao mercado de trabalho quais os conhecimentos, habilidades e compet??ncias s??o valorizados no profissional cont??bil.

Made available in DSpace on 2015-12-04T11:45:16Z (GMT). No. of bitstreams: 1 Marli_Rosendo_da_Silva.pdf: 622537 bytes, checksum: b44283d2d84d8f4ac624d2eb2a863710 (MD5) Previous issue date: 2003-08-04 / The scope of this research work is to identify the requirements of the market ,define the necessary qualifications for the position of an Accountant, and analyse it in the professional market of S??o Paulo city. For this purpose, literature in the field gave the theoretical grounds and job advertisements published in newspapers or shown in Internet seeking for an accountant in the preriod of jan through dec 2002 were used. The results of the research pointed out what Knowledge and skills are required from an accountant in the present economical context , where technology and quick information exchange demand new attitudes and solutions to problems faced by such professionals. The trend shown is that the Accountant has a broader managemental performance taking part of the decision making of the business, with a high etical attitude. From these data, it is poss??ble to rethink the role of the accountant and extract elements of how to better get prepared for a competitive performance in the field. / O presente trabalho tem como objetivo identificar qual a qualifica????o exigida de um Contador e analis??-la no atual mercado de trabalho na cidade de S??o Paulo. Para isso usou-se como pesquisa publica????es da ??rea, an??ncios publicados em jornais e sites da Internet, buscando por este profissional no per??odo de janeiro a dezembro de 2002. Os resultados das pesquisas apontaram quais os conhecimentos e ??s habilidades requeridas do Contador no atual contexto econ??mico, onde o avan??o tecnol??gico e a velocidade de troca de informa????es exigem novas posturas e solu????es para os problemas enfrentados por este profissional. A tend??ncia observada foi a de um Contador que saiba atuar gerencialmente, com perspectiva ampla na tomada de decis??es dos neg??cios e que tenha uma postura ??tica. A partir destes dados pode-se lev??-lo a repensar o seu papel e extrair elementos para se preparar e obter um desempenho competitivo como profissional.

Made available in DSpace on 2015-12-04T11:45:29Z (GMT). No. of bitstreams: 1 Fabio_Brussolo.pdf: 778746 bytes, checksum: c5c3a5b6bd656f49e200ae68d8419a0f (MD5) Previous issue date: 2002-06-04 / The present work analyzes the adequation of the minimum contents, included in the Resolution 03/92 of Federal Education Council, to the job market for the accounting area, through the job offers in the great S??o Paulo, verifying the use of the Proposal of New Curriculum Guidelines of the Experts Commission of the Accounting Teaching as a way to adequate the graduation course in Accounting Sciences to the globalized market, proposing the necessary alterations for a better professional preparation and qualification of the Accountant by the teaching institutions. For this purpose, the main transformation of the market were analyzed, resulting in a change of profile, attitude, as well as, in the need of development of new abilities and competences of the accounting professional in order to face the future perspectives of the profession, comparing the demands of the market and what is offered by the minimum contents of the Resolution 03/92 and the New Curriculum Guidelines proposed by the Experts Commission of the Accounting Teaching, to verify what is the most appropriate proposal in order that the Teaching Institutions can qualify, in the best possible way, the Accountant for the job market. / The present work analyzes the adequation of the minimum contents, included in the Resolution 03/92 of Federal Education Council, to the job market for the accounting area, through the job offers in the great S??o Paulo, verifying the use of the Proposal of New Curriculum Guidelines of the Experts Commission of the Accounting Teaching as a way to adequate the graduation course in Accounting Sciences to the globalized market, proposing the necessary alterations for a better professional preparation and qualification of the Accountant by the teaching institutions. For this purpose, the main transformation of the market were analyzed, resulting in a change of profile, attitude, as well as, in the need of development of new abilities and competences of the accounting professional in order to face the future perspectives of the profession, comparing the demands of the market and what is offered by the minimum contents of the Resolution 03/92 and the New Curriculum Guidelines proposed by the Experts Commission of the Accounting Teaching, to verify what is the most appropriate proposal in order that the Teaching Institutions can qualify, in the best possible way, the Accountant for the job market. / O presente trabalho analisa a adequa????o dos conte??dos m??nimos, contidos na Resolu????o 03/92 do Conselho Federal de Educa????o, ao mercado de trabalho para a ??rea cont??bil, atrav??s das ofertas de emprego na grande S??o Paulo, verificando a utiliza????o da Proposta de Novas Diretrizes Curriculares da Comiss??o de Especialistas do Ensino da Contabilidade como meio de adequar o curso de gradua????o em Ci??ncias Cont??beis ao mercado globalizado, propondo as altera????es que se mostraram necess??rias para uma melhor prepara????o e qualifica????o profissional do Contador por parte das institui????es de ensino. Para isso analisaram-se as principais transforma????es do mercado que resultaram em uma mudan??a de perfil, atitude, bem como, na necessidade de desenvolvimento de novas habilidades e compet??ncias do profissional cont??bil, para enfrentar as perspectivas futuras da profiss??o, fazendo ent??o um quadro comparativo entre as exig??ncias do mercado, e o que oferecem os conte??dos m??nimos contidos na Resolu????o 03/92 e as Novas Diretrizes Curriculares propostas pela Comiss??o de Especialistas do Ensino da Contabilidade, de modo a verificar qual a proposta mais adequada para que as Institui????es de Ensino possam qualificar da melhor maneira poss??vel o Contador para o mercado de trabalho.

Submitted by Elba Lopes (elba.lopes@fecap.br) on 2016-04-12T22:21:56Z No. of bitstreams: 2 Pedro_Borborema_de_Araujo.pdf: 1384030 bytes, checksum: fb4ef32f4e8484d647bc2ba97fe6fd3b (MD5) license_rdf: 23148 bytes, checksum: 9da0b6dfac957114c6a7714714b86306 (MD5) / Made available in DSpace on 2016-04-12T22:21:56Z (GMT). No. of bitstreams: 2 Pedro_Borborema_de_Araujo.pdf: 1384030 bytes, checksum: fb4ef32f4e8484d647bc2ba97fe6fd3b (MD5) license_rdf: 23148 bytes, checksum: 9da0b6dfac957114c6a7714714b86306 (MD5) Previous issue date: 2015-08-28 / Mergers and acquisitions have their origins between the end of the XVIII century and the beginning of XIX century, passing through cyclical period. They are markedly recognized as strategic ways used for the growth of companies. This paper was developed under the Resource-Based View theory and, from it, we analyzed how the phenomenon of mergers and acquisitions is used by the companies for improvement of process or increase of its resource base and generation of competitive advantages. The objective of this paper was to analyze, under the Resource-Based View, how a process of acquisition makes the creation of competitive advantages possible through the access to great amount of resources for the studied company. As specific objectives, this paper seeks to identify the company resource base gains to the acquired company from the acquisition process; it also describes if it occurs an increment of the competitive advantage from the acquisition and broadens the theory of mergers and acquisitions enlightening a successful case study and allowing other companies to be based on at least parts of it. In order to reach these objectives, a qualitative research was carried, as an exploratory experiment, having Liquig??s Distribuidora S.A case study, company which was acquired by the Petrobras Distribuidora S. A., to confirm the generation of competitive advantage based on theories of mergers and acquisitions and the resource-based view. The study was based on primary and secondary data. The primary data was obtained from interviews realized with managers of the company, specially oriented to those who experienced the acquisition and post-acquisition period. These interviews were developed over a semi-structured script. The secondary data was got from many different publications like company???s web site, news from specialized media and public data as accounting balance e any other data that can be published by the force of the law 6.404/1976 or Lei das Sociedades por A????es. As results, this paper identified that the acquisition of Liquig??s Distribuidora S.A. by Petrobras Distribuidora S.A. brought an increase of its resource base and, as consequence, the generation of sustained competitive advantages. / Fus??es e aquisi????es t??m sua origem identificada entre o final do s??culo XVIII e o in??cio do s??culo XIX, passando por per??odos c??clicos ou ondas. S??o notoriamente reconhecidos meios estrat??gicos utilizados como forma de crescimento para as empresas. Este trabalho foi desenvolvido sob a ??tica da Vis??o Baseada em Recursos (RBV) e, partindo desta teoria, foi analisado como o fen??meno de Fus??es e Aquisi????es (F&A), como um meio pelo qual uma empresa faz uso deste processo para a melhora ou amplia????o da sua base de recursos e gera????o de vantagem competitiva. O objetivo deste estudo foi analisar, sob a ??tica da Vis??o Baseada em Recursos, como um processo de aquisi????o possibilitou a cria????o de vantagens competitivas, atrav??s do acesso a uma maior quantidade de recursos para a empresa estudada. Como objetivos espec??ficos, o estudo busca identifcar quais os ganhos na base de recursos de uma empresa a partir de um processo de aquisi????o, para a empresa adquirida; descrever se ocorre um incremento da vantagem competitiva a partir de um processo de aquisi????o; e ampliar a teoria sobre Fus??es e Aquisi????es, ilustrando um caso considerado bem-sucedido, permitindo assim que outras firmas possam basear-se ao menos em parte. Para atingir esses objetivos foi realizada uma pesquisa qualitativa, de car??ter explorat??rio, com a realiza????o de um estudo de caso sobre o processo de aquisi????o da Liquig??s Distribuidora S.A pela Petrobras Distribuidora S.A., buscando constatar a gera????o de vantagem competitiva sob a ??tica de teorias sobre Fus??es e Aquisi????es e da Vis??o Baseada em Recursos. O estudo utilizou-se de dados prim??rios e secund??rios. Os dados prim??rios foram obtidos a partir de entrevistas realizadas com os gestores da companhia, direcionadas ??queles que vivenciaram o per??odo de aquisi????o e p??s-aquisi????o. Estas entrevistas foram desenvolvidas sobre um roteiro semiestruturado. Os dados secund??rios foram obtidos atrav??s de publica????es diversas, como a p??gina de internet da companhia, not??cias de m??dia especializada e dados p??blicos, como o balan??o cont??bil da companhia e demais que possam ser publicados por for??a da lei 6.404/1976 ou Lei das Sociedades por A????es. Como resultado, este trabalho identificou que a aquisi????o da Liquig??s Distribuidora S. A pela Petrobras Distribuidora trouxe uma amplia????o em sua base de recursos e, como consequ??ncia, a gera????o de vantagens competitivas sustent??veis.

Made available in DSpace on 2016-04-25T18:39:48Z (GMT). No. of bitstreams: 1 Renata Fortini Machado.pdf: 1105996 bytes, checksum: 68e5fa5a20453b2eb13ae7b6235b1f31 (MD5) Previous issue date: 2012-06-27 / This research aims to investigate the possible business environment issues that motivated the XYZ company to invest in the training of creative thinking with accounting professionals and the possible impact of the training generated in the training participants and the accounting department. Specifically we intend to verify the creativity of accountants considering the behavioral profile, using the questionnaire developed by the Brazilian Institute of Coaching, the environment characteristics that indicate the needs of creative individuals, raising the perception of accountants as to the consequences of training for his life professional and to the department. To this end, the survey was conducted in a large group of Brazilian companies. The research, an exploratory descriptive study, qualitative and quantitative, and used the case study method. The results showed that the accountants, participants of the research, were not as predominant features the creative profile, although the environmental demand for creative individuals to meet the challenges of the area. Through the training it was possible the accountants visualize that in all professions can be creative and that the potential can be developed by individual effort and through techniques such as Brainstorming and Mind Map. And finally, in the perception of the accountants, can grow the value of the accounting profession considering the creative ability on the job, when ideas create value for the company / A presente pesquisa tem por objetivo investigar as possíveis questões do ambiente empresarial, que motivaram a empresa XYZ a investir no treinamento do pensamento criativo com os profissionais da área contábil e os possíveis reflexos do treinamento gerado nos participantes do treinamento e ao departamento contábil. Especificamente, pretende-se verificar a criatividade dos contadores considerando o perfil comportamental, por meio do questionário desenvolvimento pelo Instituto Brasileiro de Coaching, as características do ambiente que indicam a necessidade de indivíduos criativos, o levantamento da percepção dos contadores quanto aos reflexos do treinamento para sua vida profissional e ao departamento. Para tanto, a pesquisa foi realizada com um grupo econômico brasileiro de grande porte. Para a pesquisa, de natureza exploratório-descritiva, com abordagem tanto qualitativa quanto quantitativa, utilizou-se o método de estudo de caso. Nos resultados do questionário do perfil comportamental, os contadores não se mostraram com perfil predominante à criação, apesar de que o ambiente demanda de indivíduos criativos para responder aos desafios da área. Como reflexo do treinamento foi possível aos contadores visualizarem que na sua profissão é possível ser criativo e que o potencial pode ser desenvolvido pelo esforço individual e através das técnicas como o Mapa Mental e Brainstorming. E, por fim, na percepção dos contadores, se pode aumentar o valor da profissão contábil considerando a habilidade criativa no exercício da função, quando boas ideias criam valor para empresa

Abstract Under de senaste decennierna har den finansiella globaliseringen ökat, vilket har lett till ekonomiska och politiska förändringar, samt en ökad global konkurrens. Dessa förändringar har i sin tur lett till ett större krav på hög kvalitet av bokföringsprinciper. Då olikheter inom exempelvis legala, politiska, ekonomiska och kulturella faktorer har lett till utvecklandet av olika bokförings principer i olika länder, kan det i nuläget vara svårt för investerare och externa aktörer att förstå och bedöma finansiella rapporter länder emellan. Således hade det underlättat med gemensamma bestämmelser av bokföringsprinciper, vilket hade ökat jämförbarheten, relevansen samt trovärdigheten av företag som verkar inom samma marknad men är baserade i olika länder. Eftersom ett av Europeiska Unionens mål är att främja en enda gemensam marknad, vilket görs genom att harmonisera lagarna medlemsstaterna emellan, så har EU även introducerat en harmonisering av bokföringslagar. Harmonisering av redovisningssystemen är nödvändigt för att uppnå en enda gemensam marknad inom EU. Arbetet mot en harmonisering av redovisningssystemen startade redan i slutet av 50-talet när EU bildades, men är fortfarande inte helt utvecklat. Syftet med denna uppsats är att beskriva vad brittiska revisorer tycker om den finansiella harmoniseringen av redovisningsprinciper. Målsättningen är att utifrån denna undersökning kunna svara på huruvida harmoniseringen är fördelaktig för börsnoterade företag i Storbritannien, enligt revisorers åsikt. Studien har bedrivits med en kvalitativ uppläggning. Efter att ha studerat befintliga teorier och information på området, genomfördes en empirisk undersökning genom omfattande intervjuer via telefon med två revisorer i Storbritannien. Utifrån vår undersökning kom vi fram till att våra två respondenter över lag har en positiv inställning till harmoniseringen samt att de anser harmoniseringen vara fördelaktig för börsnoterade företag i Storbritannien, men att implementeringen av de standardiserade redovisningsprinciperna är förknippad med ett flertal svårigheter, framför allt en hög kostnad.

The issue of accounting for goodwill has caused considerable concern to accountants and academics. For over 100 years there has been diversity of views as to the nature, recognition and measurement of goodwill. Such diversity of views has contributed to the adoption of a variety of accounting practices for goodwill, which has lead to attempts to regulate practice by accounting professions in the Anglo-American world. The research conducted involves a literature review to identify the concepts and definition of goodwill and the criteria for its recognition and measurement. the investigation will then concentrate upon goodwill arising on consolidation of the financial statements of a group of companies. Major accounting practices will be examined, along with the requirements of the australian and mojor overseas professions on the issue. The findings of a study of listed Australian companies which investigated the accounting policies adopted for goodwill on consolidation before and after regulation of the issue and which sought views upon some of the conceptual issues involved are reported and discussed. Implications of the research for the Australian accounting profession will be addressed, and recommendations will be propsed together with a description of future research opportunities.

No description available.

No description available.