O aumento da comparabilidade entre os países é uma das principais motivações para o apoio permanente à convergência aos padrões globais de contabilidade (SEC, 2010; Hail, Leuz & Wysocki, 2010). As informações contábeis são importantes na formação das expectativas do mercado, e, segundo Sarlo Neto, Lopes e Dalmácio (2009) tal importância influencia o valor das empresas e é conhecida como informatividade. A Comparabilidade afeta os usuários finais das demonstrações financeiras, porque as empresas pares servem como referência na análise das informações contábeis de uma empresa. Assim, o objetivo principal desta pesquisa foi investigar o impacto da comparabilidade dos demonstrativos financeiros sobre a acurácia na previsão de consenso dos analistas de investimento do mercado brasileiro e na informatividade das empresas listadas na BM&FBovespa no período de 2005 a 2015. Esta pesquisa é quantitativa, utiliza-se de dados secundários e é descritiva por investigar a influência da comparabilidade dos demonstrativos financeiros sobre a acurácia e previsão dos analistas de investimento do mercado brasileiro. Os dados foram coletados a partir do banco de dados dos sistemas Thomson ONE Analytics, Economática, e, Comdinheiro. Para tanto utilizou-se a técnica econométrica de regressão múltiplaA classificação por setor foi realizada utilizando-se o North American Classification System - NAICS nível 2; e para testar o comportamento das variáveis foi utilizada a abordagem estatística de dados em painel. Os principais resultados obtidos foram: a comparabilidade individual média entre empresas diferentes não apresentou variações significativas no período após adoção do IFRS, entretanto a comparabilidade da mesma empresa ao longo do período apresentou melhora. Em relação à acurácia não foram observadas alterações significativas nos períodos antes e após a transição regulatória. No entanto, observou-se que as variáveis COMPM e COMPT influenciam a acurácia de forma significativa e negativa. As variáveis COMPM e COMPT mostraram-se positivas e estatisticamente significativas, como principais variáveis que impactam no retorno das ações. / Increasing comparability across countries is one of the main motivations for continuing support for convergence to global accounting standards (SEC, 2010; Hail, Leuz & Wysocki, 2010). Accounting information is important in shaping market expectations, and according to Sarlo Neto, Lopes and Dalmácio (2009) such importance influences the value of companies and is known as information. Comparability affects the end users of financial statements because peer companies serve as a benchmark in analyzing a company\'s accounting information. The main objective of this research was to investigate the impact of the comparability of the financial statements on the accuracy in the consensus forecast of investment analysts in the Brazilian market and in the informativeness of the companies listed on BM & FBovespa between 2005 and 2015. This research is quantitative, we used secondary and descriptive data to investigate the influence of the comparability of financial statements on the accuracy and prediction of investment analysts in the Brazilian market. The data were collected from the Thomson ONE Analytics System Database, the Economics System Database, and Comdinheiro. For that, the econometric technique of multiple regression was used with the aid of Stata® and SPSS® Software. The classification by sector was made using the classification of the North American Classification System - NAICS level 2; and to test the behavior of the variables the statistical approach of panel data was used. As the main results: the average individual comparability between different companies did not show significant variations in the period after adoption of IFRS, however the comparability of the same company during the period showed an improvement in the period. Regarding the accuracy, no significant changes were observed in the periods before and after the regulatory transition. However, it was observed that the COMPM and COMPT variables influence the accuracy significantly and negatively. The variables COMPM and COMPT were positive and statistically significant, as the main variables that impact on stock returns.

A Farmácia Hospitalar tem por finalidade promover o uso racional do medicamento, pesquisando e gerenciando produtos com qualidade, desenvolvendo profissionais e prestando assistência integrada ao paciente e à equipe da saúde, com responsabilidade socioambiental. Dessa forma, o desenvolvimento de um modelo de construção e aplicação de um conjunto de indicadores de desempenho na Farmácia Hospitalar com foco na comparabilidade é imprescindível para o monitoramento dos resultados e o estabelecimento da melhoria contínua dos serviços prestados aos pacientes e à equipe da saúde, de forma alinhada às diretrizes institucionais. Objetivo: Desenvolver um modelo de construção e aplicação de um conjunto de indicadores de desempenho na Farmácia Hospitalar com foco na comparabilidade. Método: Utilizou-se do método qualitativo Pesquisa-ação, sendo que na fase exploratória se fez o diagnóstico da amostra do estudo; na realização dos seminários se fez a sensibilização dos sujeitos da pesquisa, análise, seleção, construção, aplicação em campo e validação da ficha técnica e especificações para construção, e do conjunto de indicadores de desempenho. Realizou-se 22 seminários presenciais de forma estruturada. A amostra foi intencional de seis hospitais (3 públicos e 3 privados) e os sujeitos da pesquisa os farmacêuticos especialistas tomadores de decisão na Farmácia Hospitalar. A coleta de dados foi realizada no período de setembro de 2006 a abril de 2008, foram aplicados dois questionários e sete formulários (manual ou eletrônico). Os dados coletados foram tratados em forma de quadros, tabelas, figuras, gráficos, cálculos de somatório, porcentagem, freqüência, média aritmética e mediana, como também, compilação por semelhança e agrupamento por categorias-chave, e apresentados de forma consolidada, para obtenção de consenso quando necessário. Resultados: Apresentou-se a caracterização do Hospital e da Farmácia Hospitalar; obteve-se o aprimoramento da ficha técnica e especificações para construção de indicadores; foi selecionado, construído, aplicado em campo e validado um conjunto com 12 indicadores de desempenho passíveis de comparação. Verificouse o grau de dificuldade e vantagens obtidas da aplicação de indicadores. Apresentou-se a estrutura para o desenvolvimento do modelo de construção e aplicação de um conjunto de indicadores de desempenho na Farmácia Hospitalar com foco na comparabilidade. Conclusão: Os resultados obtidos na pesquisa evidenciam a hipótese formulada de que, o desenvolvimento de um modelo de construção e aplicação de um conjunto de indicadores de desempenho sistematizado e passível de comparação, é factível na Farmácia Hospitalar, assim como, busca contribuir com a disseminação da cultura de utilização de indicadores de desempenho, possibilitando a Farmácia Hospitalar se comparar com referenciais internos e externos, promovendo as melhores práticas embasadas em evidências objetivas / The Hospital Pharmacy has as objective to promote the rational drug use, by researching and managing products with quality, creating professionals and providing integrated assistance to the patient and the health team, with socialenvironmental responsibility. For this, the development of a construction model and application of a set of performance indicators in the Hospital Pharmacy with focus on the comparability is absolutely necessary for monitoring results and setting up the continuous improvement of the services provided to patients and to the health team, aligned with the institutional guidelines. Objective: To develop a construction model and application of a set of performance indicators in the Hospital Pharmacy with focus on the comparability. Method: The action-research qualitative method was used and in the exploratory stage was made the diagnosis of the study sample; the awareness of the research people arose from the seminars, the analysis, selection, construction, field application and validation of the data sheet and specifications for construction, and of the set of performance indicators as well. Twenty-two seminars in situ took place in a structured way. The sample was intentional and designed by six hospitals (three public and three private hospitals) and the people of the research were the decision-makers specialist pharmacists in the Hospital Pharmacy. The collection of data was carried out from September, 2006, to April, 2008; two questionnaires and seven forms were applied (manually or electronically). The collected data were arranged in the form of pictures, tables, figures, graphs, total sum calculations, percentage, frequency, arithmetic and medium average, as well as, compilation by similarity and grouping by key-categories, and presented in a consolidated way for consensus building if necessary. Results: The improvement of the data sheet and specifications for construction of indicators was achieved; a set with twelve performance indicators subject to comparison was selected, constructed, applied in field and validated. It was verified the degree of difficulty and advantages obtained in the application of the indicators. The structure for the development of the construction model and the application of a set of performance indicators in the Hospital Pharmacy with focus on the comparability was presented. Conclusion: The results achieved in the research show clearly the formulated hypothesis, which the development of a construction model and the application of a systemized set of performance indicators and subject to comparison, is tangible in the Hospital Pharmacy, as well as, seeks to cooperate with the dissemination of the culture of the performance indicators use, enabling the Hospital Pharmacy to be compared with internal and external references, by fomenting the best practices based on objective evidences

O aumento da comparabilidade entre os países é uma das principais motivações para o apoio permanente à convergência aos padrões globais de contabilidade (SEC, 2010; Hail, Leuz & Wysocki, 2010). As informações contábeis são importantes na formação das expectativas do mercado, e, segundo Sarlo Neto, Lopes e Dalmácio (2009) tal importância influencia o valor das empresas e é conhecida como informatividade. A Comparabilidade afeta os usuários finais das demonstrações financeiras, porque as empresas pares servem como referência na análise das informações contábeis de uma empresa. Assim, o objetivo principal desta pesquisa foi investigar o impacto da comparabilidade dos demonstrativos financeiros sobre a acurácia na previsão de consenso dos analistas de investimento do mercado brasileiro e na informatividade das empresas listadas na BM&FBovespa no período de 2005 a 2015. Esta pesquisa é quantitativa, utiliza-se de dados secundários e é descritiva por investigar a influência da comparabilidade dos demonstrativos financeiros sobre a acurácia e previsão dos analistas de investimento do mercado brasileiro. Os dados foram coletados a partir do banco de dados dos sistemas Thomson ONE Analytics, Economática, e, Comdinheiro. Para tanto utilizou-se a técnica econométrica de regressão múltiplaA classificação por setor foi realizada utilizando-se o North American Classification System - NAICS nível 2; e para testar o comportamento das variáveis foi utilizada a abordagem estatística de dados em painel. Os principais resultados obtidos foram: a comparabilidade individual média entre empresas diferentes não apresentou variações significativas no período após adoção do IFRS, entretanto a comparabilidade da mesma empresa ao longo do período apresentou melhora. Em relação à acurácia não foram observadas alterações significativas nos períodos antes e após a transição regulatória. No entanto, observou-se que as variáveis COMPM e COMPT influenciam a acurácia de forma significativa e negativa. As variáveis COMPM e COMPT mostraram-se positivas e estatisticamente significativas, como principais variáveis que impactam no retorno das ações. / Increasing comparability across countries is one of the main motivations for continuing support for convergence to global accounting standards (SEC, 2010; Hail, Leuz & Wysocki, 2010). Accounting information is important in shaping market expectations, and according to Sarlo Neto, Lopes and Dalmácio (2009) such importance influences the value of companies and is known as information. Comparability affects the end users of financial statements because peer companies serve as a benchmark in analyzing a company\'s accounting information. The main objective of this research was to investigate the impact of the comparability of the financial statements on the accuracy in the consensus forecast of investment analysts in the Brazilian market and in the informativeness of the companies listed on BM & FBovespa between 2005 and 2015. This research is quantitative, we used secondary and descriptive data to investigate the influence of the comparability of financial statements on the accuracy and prediction of investment analysts in the Brazilian market. The data were collected from the Thomson ONE Analytics System Database, the Economics System Database, and Comdinheiro. For that, the econometric technique of multiple regression was used with the aid of Stata® and SPSS® Software. The classification by sector was made using the classification of the North American Classification System - NAICS level 2; and to test the behavior of the variables the statistical approach of panel data was used. As the main results: the average individual comparability between different companies did not show significant variations in the period after adoption of IFRS, however the comparability of the same company during the period showed an improvement in the period. Regarding the accuracy, no significant changes were observed in the periods before and after the regulatory transition. However, it was observed that the COMPM and COMPT variables influence the accuracy significantly and negatively. The variables COMPM and COMPT were positive and statistically significant, as the main variables that impact on stock returns.

A Farmácia Hospitalar tem por finalidade promover o uso racional do medicamento, pesquisando e gerenciando produtos com qualidade, desenvolvendo profissionais e prestando assistência integrada ao paciente e à equipe da saúde, com responsabilidade socioambiental. Dessa forma, o desenvolvimento de um modelo de construção e aplicação de um conjunto de indicadores de desempenho na Farmácia Hospitalar com foco na comparabilidade é imprescindível para o monitoramento dos resultados e o estabelecimento da melhoria contínua dos serviços prestados aos pacientes e à equipe da saúde, de forma alinhada às diretrizes institucionais. Objetivo: Desenvolver um modelo de construção e aplicação de um conjunto de indicadores de desempenho na Farmácia Hospitalar com foco na comparabilidade. Método: Utilizou-se do método qualitativo Pesquisa-ação, sendo que na fase exploratória se fez o diagnóstico da amostra do estudo; na realização dos seminários se fez a sensibilização dos sujeitos da pesquisa, análise, seleção, construção, aplicação em campo e validação da ficha técnica e especificações para construção, e do conjunto de indicadores de desempenho. Realizou-se 22 seminários presenciais de forma estruturada. A amostra foi intencional de seis hospitais (3 públicos e 3 privados) e os sujeitos da pesquisa os farmacêuticos especialistas tomadores de decisão na Farmácia Hospitalar. A coleta de dados foi realizada no período de setembro de 2006 a abril de 2008, foram aplicados dois questionários e sete formulários (manual ou eletrônico). Os dados coletados foram tratados em forma de quadros, tabelas, figuras, gráficos, cálculos de somatório, porcentagem, freqüência, média aritmética e mediana, como também, compilação por semelhança e agrupamento por categorias-chave, e apresentados de forma consolidada, para obtenção de consenso quando necessário. Resultados: Apresentou-se a caracterização do Hospital e da Farmácia Hospitalar; obteve-se o aprimoramento da ficha técnica e especificações para construção de indicadores; foi selecionado, construído, aplicado em campo e validado um conjunto com 12 indicadores de desempenho passíveis de comparação. Verificouse o grau de dificuldade e vantagens obtidas da aplicação de indicadores. Apresentou-se a estrutura para o desenvolvimento do modelo de construção e aplicação de um conjunto de indicadores de desempenho na Farmácia Hospitalar com foco na comparabilidade. Conclusão: Os resultados obtidos na pesquisa evidenciam a hipótese formulada de que, o desenvolvimento de um modelo de construção e aplicação de um conjunto de indicadores de desempenho sistematizado e passível de comparação, é factível na Farmácia Hospitalar, assim como, busca contribuir com a disseminação da cultura de utilização de indicadores de desempenho, possibilitando a Farmácia Hospitalar se comparar com referenciais internos e externos, promovendo as melhores práticas embasadas em evidências objetivas / The Hospital Pharmacy has as objective to promote the rational drug use, by researching and managing products with quality, creating professionals and providing integrated assistance to the patient and the health team, with socialenvironmental responsibility. For this, the development of a construction model and application of a set of performance indicators in the Hospital Pharmacy with focus on the comparability is absolutely necessary for monitoring results and setting up the continuous improvement of the services provided to patients and to the health team, aligned with the institutional guidelines. Objective: To develop a construction model and application of a set of performance indicators in the Hospital Pharmacy with focus on the comparability. Method: The action-research qualitative method was used and in the exploratory stage was made the diagnosis of the study sample; the awareness of the research people arose from the seminars, the analysis, selection, construction, field application and validation of the data sheet and specifications for construction, and of the set of performance indicators as well. Twenty-two seminars in situ took place in a structured way. The sample was intentional and designed by six hospitals (three public and three private hospitals) and the people of the research were the decision-makers specialist pharmacists in the Hospital Pharmacy. The collection of data was carried out from September, 2006, to April, 2008; two questionnaires and seven forms were applied (manually or electronically). The collected data were arranged in the form of pictures, tables, figures, graphs, total sum calculations, percentage, frequency, arithmetic and medium average, as well as, compilation by similarity and grouping by key-categories, and presented in a consolidated way for consensus building if necessary. Results: The improvement of the data sheet and specifications for construction of indicators was achieved; a set with twelve performance indicators subject to comparison was selected, constructed, applied in field and validated. It was verified the degree of difficulty and advantages obtained in the application of the indicators. The structure for the development of the construction model and the application of a set of performance indicators in the Hospital Pharmacy with focus on the comparability was presented. Conclusion: The results achieved in the research show clearly the formulated hypothesis, which the development of a construction model and the application of a systemized set of performance indicators and subject to comparison, is tangible in the Hospital Pharmacy, as well as, seeks to cooperate with the dissemination of the culture of the performance indicators use, enabling the Hospital Pharmacy to be compared with internal and external references, by fomenting the best practices based on objective evidences

As the use of technology for personal, professional, and learning purposes increases, more and more assessments are transitioning from a traditional paper-based testing format to a computer-based one. During this transition, some assessments are being offered in both paper and computer formats in order to accommodate examinees and testing center capabilities. Scores on the paper-based test are often intended to be directly comparable to the computer-based scores, but such claims of comparability are often unsupported by research specific to that assessment. Not only should the scores be examined for differences, but the thought processes used by raters while scoring those assessments should also be studied to better understand why raters might score response modes differently. Previous comparability literature can be informative, but more contemporary, test-specific research is needed in order to completely support the direct comparability of scores. The goal of this thesis was to form a more complete understanding of why analytic scores on a writing assessment might differ, if at all, between handwritten and typed responses. A representative sample of responses to the writing composition portion of a large-scale high school equivalency assessment were used. Six trained raters analytically scored approximately six-hundred examinee responses each. Half of those responses were typed, and the other half were the transcribed handwritten duplicates. Multiple methods were used to examine why differences between response modes might exist. A MANOVA framework was applied to examine score differences between response modes, and the systematic analyses of think-alouds and interviews were used to explore differences in rater cognition. The results of these analyses indicated that response mode was of no practical significance, meaning that domain scores were not notably dependent on whether or not a response was presented as typed or handwritten. Raters, on the other hand, had a more substantial effect on scores. Comments from the think-alouds and interviews suggest that, while the scores were not affected by response mode, raters tended to consider certain aspects of typed responses differently than handwritten responses. For example, raters treated typographical errors differently from other conventional errors when scoring typed responses, but not while scoring the handwritten duplicates. Raters also indicated that they preferred scoring typed responses over handwritten ones, but felt they could overcome their personal preferences to score both response modes similarly. Empirical investigations on the comparability of scores, combined with the analysis of raters’ thought processes, helped to provide a more evidence-based answer to the question of why scores might differ between response modes. Such information could be useful for test developers when making decisions regarding what mode options to offer and how to best train raters to score such assessments. The design of this study itself could be useful for testing organizations and future research endeavors, as it could be used as a guide for exploring score differences and the human-based reasons behind them.

This thesis examines how the implementation process of Expected Credit Loss Model in the accounting standard IFRS 9 – Financial instruments is perceived and interpreted and how these factors can affect comparability in accounting. One of the main changes with IFRS 9 is that companies need to account for expected credit losses rather than just incurred ones. The data is primarily collected through a web survey where all of Nordic banks and credit institutes with a minimum book value of total assets of euro 1 billion, are invited to participate. The presentation of the collected data from the web survey is reported relative frequencies in tables. The analysis is carried out with the assistance of the theoretical framework consisting of Positive Accounting Theory and Agency Theory. The conclusion of the thesis is that how the level of information in the implementation process is interpreted and perceived can affect comparability in accounting negatively due to the room for subjective interpretations.

Real life decision-making frequently involves some level of affect, and research has demonstrated that individuals decide differently when outcomes are more or less rich with feeling. This difference in choice has previously been attributed to probability insensitivity in the presence of affect. In a series of three studies, we explored this possibility, while also testing alternative explanations, namely, that differences exist because of outcome characteristics such as comparability or precision. Individuals made choices between affect-rich side effects and affect-poor monetary lotteries in either a strictly numeric format, or with the addition of an icon array. Across the three studies we found little evidence that the icon array was beneficial, casting doubt on the previous explanation that differences in affect-rich and affect-poor choice are due to probability insensitivity. Contrary to our predictions, we did not find evidence that differences in choice could be attributed to outcome comparability, as there continued to be decrements in affect-rich choice, despite making affect-rich outcomes more comparable. As predicted, when precision in each affective context was better equated by describing monetary outcomes in less precise terms, the difference in affect-rich and affect-poor choice disappeared. It appears that it is difficult to choose well when outcomes are vague, which we suggest is potentially the result of a challenge integrating probability and outcome information. This research is a first step in providing a viable explanation for the “affect gap” and contributes to our understanding of how and why affect-rich and affect-poor choice may differ.

Title: To follow sustainability - through a longitudinal study of the sustainability reports of SJ. Introduction: Sustainability Reporting is a way for companies to show how they work with sustainability, where the companies ambitions, strategies and visions of sustainability are also presented. GRI (Global reporting initiative) is the largest framework in the world that companies use when designing the sustainability report. One way of looking at the sustainability report is that it is for communicating with stakeholders, society and within the management team. In this way, the sustainability report is a way of making sustainability challenges more visible and by creating perspectives and achievements that make changes. Problem: One of the main purposes of the sustainability reporting framework GRI is to provide greater transparency for stakeholders, thus providing the opportunity for comparison over time. When there is a lack of clear national provisions for the preparation of sustainability work, evaluations and comparisons are difficult for the rest of the world. The lack of accounting principles and common practice means that it is often not clear what has been measured, how it has been measured and what tasks are covered. Therefore, it is interesting to study what can complicate a comparison over several years, by studying the sustainability work over time in the company SJ, which has been actively working with the framework of GRI since 2007. Purpose: Analyze what in sustainability reports that can complicate the comparability of the results. Method: It is important that companies sustainability issues are linked to performance measures, just to measure sustainability performance. Therefore, we have chosen to look at the sustainability areas of SJ and the indicators that are linked to these areas. We wanted to see how well it was possible to compare the results of the sustainability areas of SJ over time? This is carried out through a longitudinal case study with inductive approach to the sustainability reports of SJ. Results: In this study, it has been found that there is a lack of information about several parts, where the reader of the report does not get enough insight. Information deficiency in definitions and measurement methods leads to a comparison being uncertain and less credible. In the examination of deviating outcomes, the complexity was shown to interpret what influenced an outcome and strongly suggested that there was a lack of transparency. It also emerged that there is a big room for companies to choose which performance indicators and measurement methods they want.

The overall objective of this research was to identify the levels of national and international comparability of BRIC countries companies financial reports. Brazil, Russia, India and China have in common large territories, populations, significant economic growth and important presence in international economics and politics. The global accounting convergence is seen as a process necessary for the proper development of capital markets, can be defined as a procedure applied to increase the comparability of accounting practices adopted by companies. Through a descriptive study about their goals, using the techniques of documentary research and classical content analysis, 298 financial statements prepared between 2006 and 2010 were analyzed, in accordance with IFRS and U.S. GAAP standards locations of the BRIC (CPC, RAS, AS, ASBEs). The study sample consisted of a total of 66 listed companies belonging to the sectors of Oil & Gas, Steel and Mining and Energy. It´s calculated indices of comparability (Index T) national and international developed from Taplin (2004) studies and employed recently by Cairns et al. (2010). The results show a decline in the index of International Index, consolidated the BRIC countries. Compared to the comparability of National Index, China achieved a maximum degree of comparability in all evaluated items, India grew and Brazil and Russia showed a drop in performance indicator. Moreover, the results confirm, for the sample, the size of the companies directly influences the degree of comparability of accounting practices in use. As regards audit firms, the fact that the financial statements were audited by global audit companies, known as the Big Four, was determinant in strengthening the comparability accounting. Finally, concerning the accounting principles used, the companies that use IFRS and U.S. GAAP showed comparable behavior falling within the accounting period. / O objetivo geral da presente pesquisa foi identificar os níveis de comparabilidade internacional e nacional dos relatórios financeiros das empresas oriundas dos países do BRIC. Brasil, Rússia, Índia e China possuem em comum grandes territórios, populações, crescimentos econômicos significativos e presenças importantes na economia e política internacional. A convergência contábil mundial é encarada como um processo necessário para o bom desenvolvimento dos mercados de capitais, podendo ser definida como um procedimento aplicado para o aumento da comparabilidade das práticas contábeis adotadas pelas empresas. Por meio de uma pesquisa descritiva, quanto aos seus objetivos, utilizando-se das técnicas de pesquisa documental e de análise de conteúdo clássica, foram analisadas 298 demonstrações financeiras elaboradas entre os anos de 2006 e 2010, de acordo com os IFRS, USGAAP e normas locais dos BRIC (CPC, RAS, AS, ASBE). A amostra da pesquisa foi composta de um total de 66 empresas listadas pertencentes aos setores de Petróleo e Gás, Siderurgia e Mineração e Energia. Calcularam-se os índices de comparabilidade (T Index) internacional e nacional desenvolvidos a partir dos estudos de Taplin (2004) e empregados, recentemente, por Cairns et al. (2010). Os resultados apontam uma queda do índice de comparabilidade internacional (International Index), consolidado dos países do BRIC. Em relação aos índices de comparabilidade nacional (National Index), a China obteve grau de comparabilidade máximo em todos os itens avaliados, a Índia apresentou crescimento e Brasil e Rússia evidenciaram comportamento de queda no indicador. Além disso, os resultados confirmam, para a amostra, que o tamanho das empresas influi diretamente no grau de comparabilidade das práticas contábeis em uso. Em relação às empresas de auditoria, o fato de as demonstrações financeiras serem auditadas pelas empresas globais de auditoria, conhecidas como Big Four, foi determinante no fortalecimento da comparabilidade contábil. Finalmente, no tocante aos princípios contábeis em uso, as empresas que recorrem ao IFRS e USGAAP revelaram comportamento de queda de comparabilidade contábil dentro do período analisado. / Mestre em Administração

A presente dissertação tem por objetivo analisar o desenvolvimento da proposta fleckiana de uma teoria comparativa do conhecimento, seu estatuto epistemológico, bem como o diagnóstico de algumas de suas dificuldades teóricas. Defenderemos o caráter potencialmente científico de sua teoria e indicaremos que a incomensurabilidade entre estilos de pensamento constitui o problema mais imediato para sua efetivação. Nesse ínterim, sintetizaremos as principais diretrizes metodológicas esboçadas em sua teoria, entendida como um programa de pesquisa aberto, e indicaremos possíveis desdobramentos futuros. Esta dissertação terá início, em sua Introdução, com uma sucinta análise das principais fases de recepção da obra de Fleck, tendo em vista a compreensão de suas tradições de leitura e do significado atual de seus escritos. No Capítulo I, reconstituiremos o quadro conceitual da teoria comparativa de Ludwik Fleck a partir da análise de suas principais linhas e dimensões de desenvolvimento: médico-imunológica, sociológica, de crítica ao positivismo lógico e histórica. O Capítulo II será dedicado à análise dos processos comunicativos de sua teoria tanto ao nível diacrônico como ao nível sincrônico, bem como do fenômeno da incomensurabilidade. Estabeleceremos paralelos sobre a manifestação desse fenômeno com as formulações de Thomas Kuhn e Paul Feyerabend. No Capítulo III, abordaremos a tese do relacionismo cognitivo defendido por Fleck, indicando que sua teoria comparativa do conhecimento não possui um estatuto epistemológico privilegiado, sendo, portanto, um saber também relacional. Diante disso, defenderemos seu caráter científico, em conformidade, em linhas gerais, com as demais ciências naturais. Por fim, em nossas Considerações finais indicaremos, a partir das diretrizes lançadas pelo filósofo, algumas das possíveis linhas metodológicas que o programa da teoria comparativa deve seguir diante do problema da incomensurabilidade e da necessidade de um desenvolvimento metodológico mais preciso. / This dissertation aims to analyze the development of Fleck\'s proposal of a comparative theory of knowledge, its epistemological status and the diagnosis of some of its theoretical difficulties. We will defend the potentially scientific status of its theory and indicate that the incommensurability between thinking styles constitutes the most immediate problem for its effectiveness. Meanwhile, we intend to synthesize the main methodological guidelines outlined in his theory, understood as an open research program, and indicate possible future developments. This dissertation will start in its Introduction with a brief analysis of the main stages of reception of Fleck\'s work, so as to understand its traditions of readings and the current meaning of his writings. In Chapter I, we will reconstitute the conceptual framework of Fleck\'s comparative theory from the analysis of its main lines and dimensions of development: medical and immunological, sociological, as well as his criticism of historical and logical positivisms. Chapter II is devoted to the analysis of his theory of communicative processes at both the diachronic and synchronous level, as well as the phenomenon of incommensurability. We will establish parallels with Thomas Kuhn and Paul Feyerabend\'s formulations of this phenomenon. In Chapter III, we discuss the thesis of cognitive relationalism defended by Fleck, indicating that his comparative theory of knowledge does not have a privileged epistemological status, being, by its turn, also a relational knowledge. In the face of it, we will defend its scientific character, in accordance, in general, with the other natural sciences. Finally, in our final considerations we indicate, from guidelines released by the philosopher, some of the possible methodological lines that the program of comparative theory must follow regarding the problem of incommensurability and the need for a more precise methodological development.