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Previous issue date: 2006-05-08 / The increase of multinational companies has brought many challenges for the Accounting. For example, this type of enterprise - cross-border - demands over and over accounting information for the management decision, especially in the performance evaluation of the foreign subsidiaries. In order to analyze performance evaluation of their subsidiaries, headquarters, most of the time, define an accounting standard to be used. The foreign subsidiaries managers' adaptation on accounting standards of the headquarters country may generate discontent about performance evaluation. With this, this dissertation has the objective, according managers' perception, to analyze the factors that impact performance evaluation of foreign subsidiaries by headquarters in a multinational enterprise. The research was done through surveys sent to 28 subsidiaries, beyond the headquarters, in order to analyze the perception of the managers about performance evaluation. Some variables were related to the factors in order to conciliate the perception of the managers with characteristics of their country. Results evidenced that the perception of the managers in the currency translation variable is related to the inflation of the country, or either, how much bigger the inflation of the country, worst satisfaction managers will have. In contrast of this, the perception of the managers did not present relation with the exchange of the country. The perception of the managers about the economic scenario could not be related of any analyzed factors, such as the GIP, external investments, exportations and importations. About the criteria of recognition and measurement of the fixed and intangible assets, the perception of the managers could be related to the local minimum value for recognition, therefore the adjustments change the result of the subsidiaries. And, finally, the perception of the managers about tax variable could be related to the tax burden of the country. In general, the countries that have strong influence of the fiscal accounting in the financial accounting could felt wronged, because they would be more distant of the accounting practices followed by the headquarters / The increase of multinational companies has brought many challenges for the Accounting. For example,
this type of enterprise - cross-border - demands over and over accounting information for the
management decision, especially in the performance evaluation of the foreign subsidiaries. In order to
analyze performance evaluation of their subsidiaries, headquarters, most of the time, define an
accounting standard to be used. The foreign subsidiaries managers' adaptation on accounting
standards of the headquarters country may generate discontent about performance evaluation. With
this, this dissertation has the objective, according managers' perception, to analyze the factors that
impact performance evaluation of foreign subsidiaries by headquarters in a multinational enterprise.
The research was done through surveys sent to 28 subsidiaries, beyond the headquarters, in order to
analyze the perception of the managers about performance evaluation. Some variables were related to
the factors in order to conciliate the perception of the managers with characteristics of their country.
Results evidenced that the perception of the managers in the currency translation variable is related to
the inflation of the country, or either, how much bigger the inflation of the country, worst satisfaction
managers will have. In contrast of this, the perception of the managers did not present relation with the
exchange of the country. The perception of the managers about the economic scenario could not be
related of any analyzed factors, such as the GIP, external investments, exportations and importations.
About the criteria of recognition and measurement of the fixed and intangible assets, the perception of
the managers could be related to the local minimum value for recognition, therefore the adjustments
change the result of the subsidiaries. And, finally, the perception of the managers about tax variable
could be related to the tax burden of the country. In general, the countries that have strong influence of
the fiscal accounting in the financial accounting could felt wronged, because they would be more distant
of the accounting practices followed by the headquarters. / O aumento de companhias multinacionais tem trazido muitos desafios para a Contabilidade. Por exemplo, esse tipo de empreendimento - cross-border - exige cada vez mais informa????es cont??beis para a tomada de decis??o, especialmente no que concerne ?? avalia????o de desempenho das subsidi??rias no exterior. Para analisar o desempenho de suas subsidi??rias, a matriz, na maioria das vezes, define uma norma cont??bil a ser utilizada. As adapta????es dos gestores das subsidi??rias estrangeiras ??s pr??ticas cont??beis do pa??s da matriz podem gerar insatisfa????o quanto ?? avalia????o de desempenho. Esta disserta????o tem o objetivo de analisar, do ponto de vista de percep????o dos gestores, os fatores que impactam a an??lise de desempenho de subsidi??rias estrangeiras pela matriz em um determinado empreendimento multinacional. A pesquisa foi realizada por meio de question??rios enviados a 28 subsidi??rias, al??m da matriz, com o intuito de analisar a percep????o dos gestores quanto ?? avalia????o de desempenho. Algumas vari??veis foram relacionadas a fatores na busca de conciliar a percep????o dos gestores com caracter??sticas do pa??s em que se situam. Os resultados evidenciaram que a percep????o dos gestores da vari??vel tradu????o da moeda est?? relacionada ?? infla????o do pa??s, ou seja, quanto maior a infla????o do pa??s, maior a insatisfa????o dos gestores. De forma oposta, a percep????o dos gestores n??o apresentou rela????o com o c??mbio do pa??s. A percep????o dos gestores quanto ao cen??rio econ??mico n??o p??de ser relacionada a nenhum dos fatores analisados, tais como PIB, investimentos externos, exporta????es e importa????es. Quanto aos crit??rios de reconhecimento e mensura????o dos ativos fixos e intang??veis, a percep????o dos gestores pode estar relacionada ao valor m??nimo local para reconhecimento, pois os ajustes impactam o resultado das subsidi??rias. E, por ??ltimo, a percep????o dos gestores quanto ?? vari??vel impostos pode estar relacionada ?? carga tribut??ria do pa??s. De maneira geral, os pa??ses que possuem forte influ??ncia da contabilidade fiscal na contabilidade financeira poderiam se sentir prejudicados, pois estariam mais distantes das pr??ticas cont??beis seguidas pela matriz.
| Identifer | oai:union.ndltd.org:IBICT/oai:132.0.0.61:tede/629 |
| Date | 08 May 2006 |
| Creators | Meloni, Samantha |
| Contributors | Weffort, Elionor Farah Jreige, Lemes, Sirlei, Oliveira, Antonio Benedito Silva |
| Publisher | FECAP - Faculdade Escola de Com??rcio ??lvares Penteado, Mestrado em Controladoria e Contabilidade Estrat??gica, FECAP, BR, - |
| Source Sets | IBICT Brazilian ETDs |
| Language | Portuguese |
| Detected Language | English |
| Type | info:eu-repo/semantics/publishedVersion, info:eu-repo/semantics/masterThesis |
| Format | application/pdf |
| Source | reponame:Biblioteca Digital de Teses e Dissertações do FECAP, instname:Fundação Aramando Álvares Penteado, instacron:FAAP |
| Rights | info:eu-repo/semantics/openAccess |
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