The purpose of this study was to determine the informational value of FASB Statement No. 33 current cost disclosures using the analytical technique of industry-wide decomposition analysis. The industry-wide decomposition model was used to measure the informational content of both the historical cost balance sheets (reported in the firm's annual reports) and the current cost balance sheets (prepared from the current cost disclosures) of firms in the Electric Services and Retailers industries. The two measures were then compared to determine the informational value of FASB Statement No. 33 current cost disclosures.

A quebra das barreiras comerciais, o desenvolvimento do mercado de capitais e o aumento constante de capital externo no país impuseram às empresas elaborarem seus demonstrativos à luz de uma linguagem única, capaz de facilitar a comunicação entre os mercados mundiais e, nesse contexto, a convergência contábil, foi a resposta a essa necessidade. No Brasil esse processo iniciou-se, efetivamente, pela promulgação da Lei nº 11.638/2007. A promessa de desvinculação entre as normas contábeis e fiscais, dada pelo artigo 177, § 2º, da referida Lei, demonstra a preocupação em relação à interferência da legislação fiscal sobre as normas e práticas contábeis. Essa preocupação não é apenas uma prerrogativa do Brasil, mas segundo estudos internacionais, a relação entre essas normas é uma característica importante das diferenças contábeis no cenário internacional. Este trabalho busca, além de analise do processo de convergência contábil sob o enfoque da Teoria Institucional, avaliar o grau de conexão entre as normas e práticas contábeis e fiscais através do modelo proposto por Lamb et al. (1998), modificado por Nobes e Schwencke (2006). Inicialmente o estudo analisa o processo de institucionalização das normas internacionais no Brasil, posteriormente avalia a mudança no grau de conexão entre as normas contábeis e fiscais em dois períodos: antes e depois da promulgação da Lei nº 11.638/2007. Pode-se afirmar que a mesma foi reduzida e que, apesar de ainda manter conexões, o esforço para a desvinculação está surtindo efeito. Posteriormente, o modelo foi aplicado nos demonstrativos contábeis da empresa Gerdau S. A.. Essa aplicação possibilitou identificar se as normas a existência de uma situação até então não identificada, a adoção de normas fiscais em detrimento a uma norma específica contábil. Identificamos também que, exceto a situação relatada anteriormente, as normas fiscais afetam no mesmo grau tanto as normas quanto as práticas contábeis. / The fall of trade barriers, the development of capital market and the steady increase of foreign capital in the country imposed businesses develop their statements in a universal language that facilitates communication between global markets and in this context, accounting convergence was a result to this necessity. In Brazil this process began, indeed, by the promulgation of Law 11.638/07. The promise of separation between the accounting and tax rules, amended in 177 Article, Paragraph 2 of that Act, demonstrates the concern about the interference of tax legislations on the rules and accounting practices. This concern is not only a prerogative of Brazil, but according to international studies, the relationship between these standards is an important characteristic of accounting differences on the international scene. This paper identifies which is the level of connection between the accounting rules and practices and tax rules through a model proposed by Lamb et al. (1998), and modified by Nobes and Schwencke (2006). Initially, the study identifies the changes in the degree of connection between the accounting and tax rules in two periods: before and after the promulgation of Law 11.638/07. We can say that the same was reduced and although still maintaining connections, the effort to untie is getting some effects. Subsequently, the model was applied to the financial statements of the Company Gerdau S. A. This test identified the existence of a situations not previously identified, the adoption of tax rules over a specific accounting standard. We also identified that, except the situation reported before, the tax rules affect both in the same degree as the accounting standard.

O setor de saúde suplementar no Brasil passou por transformações a partir da regulação do mercado pela Lei 9.656/98 e a criação da ANS – Agência Nacional de Saúde Suplementar, em 2000. A regulação trouxe avanços consolidando critérios para a entrada no mercado e funcionamento das OPS – Operadoras de Planos de Assistência à Saúde. A ANS criou o Programa de Qualificação da Saúde Suplementar, com o objetivo de melhorar a qualidade dos serviços prestados pelas OPS e privilegiar a transparência dos resultados da avaliação do desempenho do setor. Para avaliar e ter controle constante do desempenho das OPS, a ANS selecionou indicadores econômico-financeiros para classificar a dimensão da qualidade econômico-financeira do Programa. Pretendeu-se com este estudo verificar se os indicadores econômico-financeiros, selecionados pela ANS são relevantes para avaliar e classificar o desempenho das OPS, comparando-os com os indicadores econômico-financeiros tradicionais recomendados pela literatura, selecionados com a utilização da técnica estatística de AF - Análise Fatorial. A pesquisa foi desenvolvida com os dados das demonstrações contábeis referentes ao ano de 2004, de 211 OPS, das modalidades de medicina de grupo, cooperativa médica, filantropia e autogestão, disponíveis no banco de dados da ANS. Calcularam-se os indicadores para as 211 OPS, sendo utilizados para os estudos estatísticos o programa Excel®, da Microsoft®, e o software SPSS® 13.0. Aplicou-se inicialmente a AF ao conjunto de 10 indicadores, para redução e seleção dos mesmos, que foram sintetizados a 2 fatores principais. Aplicou-se também a AF ao conjunto de 8 indicadores utilizados pela ANS, para verificar a possibilidade de redução e chegou-se ao resultado de 2 fatores principais. Observou-se que os fatores encontrados pela AF em ambas as aplicações estão constituídos por 5 indicadores, que poderão compor a avaliação e classificação do desempenho econômico-financeiro dessas empresas. Em seguida, fizeram-se as classificações das OPS, sendo a primeira com os indicadores tradicionais selecionados pela AF e a segunda com os indicadores utilizados pela ANS. As classificações obtidas segundo os indicadores utilizados pela ANS, foram comparadas às classificações utilizando os indicadores tradicionais apontados pela AF. Observou-se que há proximidade entre as classificações das OPS, considerando os resultados obtidos. Assim, conforme a amostra trabalhada e análises realizadas, considerou-se que os indicadores utilizados pela ANS são relevantes para avaliar e classificar o desempenho das OPS. / The private health sector in Brazil has gone through changes since the passing of Law 9656, and the creation of ANS - Agencia Nacional de Saúde Suplementar (National Supervisor for Private Health Assistance) in the year 2000, both responsible for the implementation of market regulation. This led to criteria for the creation and functioning of OPS’s – Operadoras de Plano de Saúde (HMO’s). ANS created the Program of Qualification of Private Health Providers, aiming at improving the quality of services rendered by the OPS’s and at priviledging transparency in the results of the evaluation of the system. In order to evaluate and constantly control the performance of OPS’s, ANS selected economic and financial indicators to classify the extent of the financial and economic quality of the Program. This study aimed at examining whether these traditional indicators selected by ANS are relevant in the evaluation of the performance of OPS’s, in comparison with the indicators suggested by the literature in the area, and selected by means of the statistic technique of FA – Factor Analysis. The research took into account data provided by financial statements relating to 2004, of 211 OPS’s including group assistance, medical cooperative, philanthropy and self-management, with data available in the ANS database. The indicators were used with the 211 OPS’s, and the statistic studies were carried out with the use of Excel, by Microsoft, and the software SPSS 13.0. Initially, FA was applied to the set of 10 indicators, so as to reduce and select them, and they were narrowed down to two main factors. FA was also applied to the set of 8 indicators used by ANS, to check the possibility of reduction, and the result reached was 2 main factors. The study showed that the factors found by FA in both uses consisted of 5 indicators, which may compose the evaluation and classification of economic and financial performance of these enterprises. After that, the OPS’s were first classified with the traditional indicators selected by FA, and then with the indicators used by ANS. The classification obtained according with the indicators used by ANS was compared with the one obtained through the traditional indicators appointed by FA. The results obtained point to very close classification of OPS’s. Thus, according to the sample used and the analises performed, we can consider that the indicators chosen by ANS are relevant to evaluate and classify the performance of OPS’s.

The focus of this study is the accounting of private non-profit organizations. Accounting is understood as a situated practice under specific conditions prevailing in different types of private non-profits. First, a pilot study of the financial reports of 39 Swedish non-profit organizations was undertaken. It identified similarities and differences between their reporting and the norms used in commercial accounting. Three case studies of private non-profits of different kinds and sizes were then undertaken. The purpose was both to describe how non-profits report their activities and their financial position to external interest groups and attempt to explain what lies behind their accounting practices. A combination of an institutional perspective and a resource dependence perspective has been used. The study contributes to our knowledge of practices in non-profit organization accounting and suggests some explanations of their accounting practices. The following research question was explored: When does institutional isoformism and when does resource dependence determine the accounting practices in these private non-profits? The main findings are the following: the purpose of the annual reports of these private non-profits is to show how they have used their resources. Their income statements are more like reports of financial flows. It has been difficult to measure the efficiency of their activities and for that reason they report more about doing the “right” things. A verbal story is needed to give a fair account of their performance. In trying to explain the accounting practices of these organizations four things were highlighted: ·          They imitated conventional accounting norms when the issues had no direct influence on future resources. ·          They diverged from conventional accounting norms and showed their distinctive character in that they created ways of presenting information according to what was needed by their interested parties, when the issues could influence future flow of resources. This is true even after the accounting regulations were established in 2001. However, when they were forced to follow conventional accounting norms, coercive isomorphic pressure meant that they had less freedom. ·          When the organizations used other channels than their annual reports to communicate with their supporters, the accounting practices did not influence future resources. Then they applied conventional accounting norms for business organizations. ·          When the organizations used their annual reports in planning for future obligations and in internal follow up, the accounting practices were also influenced by internal considerations. As they diverged from commercial accounting their differences form commercial organizations were highlighted and their need to communicate in a somewhat different way was seen. Key words: Private non-profit organizations, accounting, accounting theory, accounting norms, accounting practices, institutional theory, isomorfism, resources, resource dependence theory.

Bakgrund:  Denna studie tar sin utgångspunkt i två kontextuella förutsättningar som i akademisk litteratur sägs påverka möjligheterna för hur redovisningsekonomers och controllers roller i företag utformas och förändras. Den första förutsättningen grundas i utvecklingen av informationssystem, däribland integrerade redovisningssystem, vilket i grunden förändrat sätten information kan framställas, användas och omsättas i företag. Den andra förutsättningen tar sin utgångspunkt i en pågående akademisk debatt om förhållandet mellan extern- och internredovisning. Flera forskare har uppmärksammat att dessa forskningsområden särskiljs i akademisk litteratur, medan extern- och internredovisning i praktiken, enligt vissa forskare, närmat sig varandra. Vad detta, sammantaget med utvecklingen av informationssystem, ger för möjligheter att utforma redovisningsekonomers och controllers yrkesroller har i tidigare studier lyfts fram som ett intressant forskningsområde. Syfte:  Syftet med denna studie är att öka förståelsen för hur redovisningsekonomers och controllers yrkesroller utvecklas och utformas i och med användning av ett integrerat redovisningssystem och en harmonisering av extern- och internredovisning. Metod:  I studien tillämpas en kvalitativ metod där det empiriska materialet består av intervjuer inom en ekonomifunktion. Studien har genomförts som en fallstudie med longitudinella inslag. Slutsats och diskussion:  Studiens resultat visar tecken på en hybridisering av redovisningsekonomens och controllerns yrkesroller i och med användning av ett integrerat redovisningssystem och en harmonisering av extern- och internredovisning. Dessa kontextuella förutsättningarna kan sägas ha möjliggjort denna hybridisering, men kan dock inte sägas vara de definitiva orsakerna till denna. / Background:  This thesis is based on two contextual conditions that in academic literature are said to affect the possibilities of how financial and management accountants’ roles can be designed and changed. The first condition is based in the development of information systems, including integrated accounting systems, which are said to have fundamentally changed the ways information is produced, used, and treated within organizations. The second condition is based on an ongoing academic debate regarding the relation between financial and management accounting. Several researchers have noted that these research areas have diverted in academic literature, while the relationship in practice, as suggested by some researchers, is the opposite. The opportunities in this context to design and change management and financial accountants’ roles have, in previous studies, been presented as an interesting research area. Purpose:  The purpose of this thesis is to gain a better understanding of how financial and management accountants’ roles evolve and are designed provided the use of an integrated accounting system and harmonization of financial and management accounting. Research method:  The study is based on a qualitative approach where the empirical data consists of interviews with employees within an accounting department. The study has been conducted as a single case study with longitudinal aspects. Conclusion:  Results from this study indicate signs of a hybridization of financial and management accountants’ roles provided the use of an integrated accounting system and harmonization of financial and management accounting. These conditions could possibly facilitate this hybridization, but cannot be said to be the definitive cause of it.

My thesis deals with the use of accounting information for the purpose of valuating a company. The first part deals with the basic terms of valuating a company. The second part concerns on all the parts of valuating. In the part called financial analysis deals with principles and assumptions that accounting is based on. There are also same constraints of financial reporting. The third part concerns on adjustment of financial accounting in each kind of valuating method. The forth part contains adjusted financial statements for the purpose of valuating a company.

This thesis is devoted to internal guidelines. It describes the legislation frame of Czech accounting, where the duties of setting up these regulations come from. The goal of this thesis is to describe and analyze the theoretical basis of accounting rules, define its meaning, purpose and then apply them in practise. The final outcome is analysis of the internal accounting rules in a selected accounting unit. Following are recommendations for possible changes or a suggestion for elaboration of new internal guidelines.

This study uses both basic and self-selection regression models to test three hypotheses about the effect of SFAS 87 disclosures on information asymmetry during 1985- 1987. Both types of models test the hypotheses after controlling for changes in the inventory holding and order processing costs of the spread, while the self-selection models also control for potential self-selection bias.

Project-based industries (PBIs) and more specifically the motion picture industry (MPI) are industries with fluid workflows composed of non-standardised routines. The constant and massive employment of resources on an industrial level (energy usage, waste production, ephemeral decors, food consumption, transportation) generates a considerable negative impact on the environment. These industries are not striving towards sustainable development due to their ever changing work processes but have still not suffered from consumers’ backlash as many others are currently experiencing (fast fashion).Nonetheless, sustainability reporting (SR) is a rising phenomenon among MPIs due to an increased awareness about climate change and the need to shift business priorities towards a triple bottom line approach.With the employment of the major theories traditionally used to explore sustainability reporting, this thesis analysed the current stage of sustainability reporting practices in project-based industries with a focus on the motion picture industries in Europe (UK, France, Italy and Sweden). To reach this purpose, a theoretical tryptic supported the argumentation: the institutional theory, legitimacy theory and stakeholder theory were employed in synergy.Eventually, researchers confirm that SR is a rising practice and that it is not harmonised among its users. Given the lack of tailored legislative framework, organisations adventure themselves into self-assessment and third-party assessment with incohesive methodologies. Overall the motivations behind such a transition mainly emanate from personal conviction for sustainability, rather than established institutional or social pressure. Lastly, collaboration and stakeholders considerations are a reality and contribute to a more genuine engagement of MPIs into SR.

No description available.