Dissertations / Theses on the topic 'Regime of Accounting'

A Demonstração do Fluxo de Caixa (DFC) é uma peça contábil elaborada sob o regime de caixa. Essa característica torna difícil sua comparação com outras demonstrações elaboradas à luz do regime de competência. Neste trabalho, desenvolve-se um novo modelo, consoante os estudos desenvolvidos por Dechow e Dichev (2002) nos Estados Unidos: a Demonstração do Fluxo de Caixa elaborada pelo regime de competência. Essa nova peça contábil tem como função promover um elo entre a DFC tradicional e as demais demonstrações contábeis, principalmente com a Demonstração do Resultado do Exercício (DRE). Tem-se, como referencial teórico deste estudo, a exploração dos conceitos de regime de caixa e competência, a discussão dos principais aspectos da DFC e da DRE, e a referência aos estudos empíricos que já foram realizados sobre o assunto. Em seguida, foi desenvolvido o modelo em que os fluxos de caixa são segregados conforme sua competência, ilustrando-se com um exemplo hipotético. Para o teste empírico, selecionou-se, através do banco de dados Economática, empresas brasileiras do período de 1995 a 2005. A análise de regressão múltipla com dados em painel foi utilizada como ferramenta estatística. Como resultado deste trabalho, os testes estatísticos confirmaram as hipóteses inicialmente desenvolvidas, concluindo-se que o fluxo de caixa operacional elaborado à luz do regime de competência fornece informações mais precisas sobre os "accruals" e provê uma melhor comparação com as demais demonstrações contábeis quando comparado ao fluxo de caixa por regime de caixa.
The Cash Flow Statement (CFS) is a financial statement prepared under the cash basis accounting. This characteristic grows difficult its comparison with other financial statements that are prepared under de accrual basis accounting. In this study, it was developed a new model, according the studies done by Dechow and Dichev (2002) in the United States of America: the Cash Flow Statement under the accrual basis accounting. This new financial statement has the role of link the traditional CFS and the other statements, mainly the Income Statement. The theory of this study is based in the concepts of cash and accrual basis accounting, in the discussion of the principal aspects of the CFS and Income Statement and the reference of the empiric researches realized about this subject. Following, a model was developed taking account of the cash flows divided into the accrual period and an example was built. For the empiric test, we selected, through the Economatica data base, Brazilian companies to the period of 1995 until 2005. The multiple regression analysis with panel data has been utilized as a statistic instrument. As a result of this study, the statistics tests sustained the hypothesis developed in the initial part of the study, concluding that the operational cash flow under the accrual basis accounting provide precise information about the accruals and supply a better comparison with the other financial statements when faced to the cash flow under the cash basis accounting.

Nowadays, there exist two reporting regimes, rules-based and principle-based (comply-or-explain). In the rules-based environment, researchers have studied the relationship between internal control quality and accounting quality. Prior studies have suggested that reports on internal control are an effective way for investors to evaluate the quality of the firm‟s internal control. By having a sound system of internal control, it creates reliance upon the firm‟s financial reporting. Therefore, the condition of internal control has direct connection to the investors‟ decision making.  In  U.S., where the corporate governance has been known to be typically rules-based, most researches have shown a positive relationship between internal control reporting and accounting quality. In the comply-or-explain reporting regime, there has only been one research as far as we know, that investigates the relationship between internal control reporting and accounting quality. The research took place in Netherlands; their study provided positive association between internal control  reporting quality and accounting quality, particularly earnings quality. The result is consistent with other research in rules-based regime.    The Swedish code has  been enacted for  five years and it is in the same regime as Netherlands. However, under current Swedish code, we are not aware of any empirical research  that  has taken place to address the effectiveness of the code. Therefore, we conducted the study with 152 firms listed on Swedish NASDAQ OMXS to test internal control reporting quality and accounting quality. We used proxies for internal control reporting quality: effectiveness statement of  internal control, internal control reporting score and internal control proportion. Simultaneously, we use discretionary accruals as a proxy of accounting quality. Our result showed a negative significant relationship between internal control reporting score and discretionary accruals but this relationship is quite weak and sensitive. It is broken with the presence of one more variable in regression, such as size variable. The result could not give any evidence for relationships between either effectiveness statements or extent of internal control reporting with discretionary accruals. Although, the relationship between internal control reporting score and discretionary accruals is not tight, it still encourage the  notion  that firms with good internal control report will improve their accounting quality. Our research contributes knowledge to wide-range of concerned parties. Moreover, it also suggests valuable ideas for further studies in the same area.

A Lei nº 11.638/07 iniciou a convergência da contabilidade brasileira para as normas internacionais do IASB. A MP 449/08, a Lei nº 11.941/09 e os órgãos de regulação contábil continuaram essa adequação, promovendo, entre outras, duas relevantes modificações: i) a definitiva separação entre a contabilidade societária e a tributária; e ii) a implementação da ampla hegemonia da essência sobre a forma - dito de outro modo, a prevalência da visão econômica na contabilidade financeira -, enquanto se manteve na contabilidade fiscal, majoritariamente, a predominância da perspectiva civil, que de forma inversa, privilegia a forma. Como é sabido, apesar de a contabilidade tributária partir da societária, as regras da primeira se assentam na legislação que normatiza sua matéria, enquanto a contabilidade societária segue o Pronunciamento Conceitual Básico da Contabilidade. E o lucro, uma das mais importantes concepções formuladas pela contabilidade, é adotado pelo Fisco Federal como base de cálculo do IRPJ e da CSLL. Como os efeitos das novas regras contábeis causariam impacto positivo, nulo ou negativo no lucro tributário, a partir de 2008, foi instituído o Regime Tributário de Transição-RTT, com o objetivo de neutralizar-se todos os novos critérios de reconhecimento de receitas, despesas ou custos. As empresas ainda puderam, no biênio 2008-2009, optar ou não por esse novo regime, mas, a partir de 2010, sua adoção se tornou obrigatória. Entretanto, tratou-se de decisão difícil, principalmente, porque o prazo original era até 16/10/2009, quando o último trimestre ainda não estava encerrado e, também, pela insegurança na interpretação das novas normas contábeis e dos seus efeitos na legislação fiscal. Posteriormente, em 13/04/2010, a IN RFB nº 1.023/10 reabriu o prazo para opção, sanando-se, assim, a primeira instabilidade, e, igualmente, confirmando-se a hipótese da necessidade de sua edição, pois o número de retificações da DIPJ de 2008 girou em torno de 39%, superior, portanto, ao realizado em 2007. Mas dessas alterações, apenas 973 empresas modificaram a opção - de não para sim - pelo RTT. A partir da comparação dos períodos 2008-2009 (anos com adoção de nove novas regras contábeis) com 2005-2007 foram apurados os valores de cinco variáveis, quais sejam, receita e lucro brutos, lucros fiscal e contábil e a diferença entre os dois últimos. A amostra pesquisada foi composta por 69.712 empresas de lucro real que não optaram pelo RTT e representou 73% desses contribuintes e 48% de todas as empresas de lucro real no ano-base 2008. É relevante estudar os efeitos dessas novas regras nas empresas não optantes por esse regime, entre os quais se incluem a consideração dos resultados das novas regras contábeis sob um enfoque econômico no lucro tributário. Essa pesquisa constituirá fonte de subsídios para possíveis alterações na legislação fiscal. Em princípio, uma empresa não optaria por esse regime se incorresse em maiores despesas e custos em comparação com as receitas - todas decorrentes das novas regras contábeis -, pois, assim, teria uma redução do IRPJ e da CSLL a pagar. Foram levantados indícios nesse sentido, baseados no fato de o lucro fiscal ter variado menos do que a receita e lucro brutos, entre os períodos 2008-2009 e 2005-2007. Os resultados obtidos pela investigação também foram discriminados pelos quatro setores: agricultura, comércio, indústria e serviços. Entretanto, alimenta-se a expectativa de que novos estudos investiguem de forma mais profunda para confirmar essa questão anterior.
Law 11.638/07 represents the beginning of convergence of Brazilian accounting practices towards international standards established by the International Accounting Standards Board (IASB). Provisional Measure 449/08, Law 11.941/09 and accounting regulatory bodies furthered this adjustment process by introducing significant changes, such as: i) complete separation between corporate accounting and tax accounting, and ii) implementation of the principle of essence over form - in other words, the prevalence of an economic outlook on financial accounting - whereas a civil stance was adopted mostly for tax accounting, which conversely focuses on form. Although tax accounting steams from corporate accounting, as commonly known, the former is governed by the legislation that regulates its matter, while the latter complies with the Statement of Basic Accounting. Profit, one of the crucial concepts postulated by accounting, is adopted by the Federal Treasury as the basis for calculating the company income tax (IRPJ) and social contribution on net profit (CLSS). As the new accounting rules would have a positive, null or negative impact on taxable income, the Transition Tax Regime (RTT) was established as of 2008. The aim was to neutralize all new criteria for recognizing revenues, expenses or costs. Companies had the option to adopt this new regime or not along 2008-2009, however, adoption became mandatory as of 2010. Nevertheless, companies found it difficult to carry the process through due to the original term, which expired on October 16th, 2009, before the end of the last quarter, and issues concerning the interpretation of the new accounting standards and their effects on tax legislation. Thereafter, on April 13th, 2010, Normative Instruction 1.023/10 extended the initial deadline, which solved the first issue, and also confirmed the need for its enactment, as the number of amendments to DIPJ (Statement of Economic and Tax Information) in 2008 was nearly 39%, a number greater than in 2007. However from these amendments, only 973 companies decided to adopt the RTT. By comparing the period of 2008-2009 (when nine new accounting rules were introduced) to that of 2005-2007, the value of five variables was obtained, namely, taxable income, accounting income, the difference between them, gross revenue and gross profit. The study sample consisted of 69,712 taxable income companies that did not opt for the RTT and represented 73% of these taxpayers and 48% of all taxable income companies in the base year 2008. It is relevant to study the impacts the new rules have on companies that did not opt for this system, including the results of new accounting rules under an economic approach to taxable income. This research will provide subsidies for possible changes in tax legislation. In principle, a company would not opt for this regime if it could incur higher expenses and costs compared to revenues - all arising from new accounting rules - since that would reduce IRPJ and CSLL payables. Evidence of that was found based on the fact that taxable income varied less than gross revenue and profit between 2008-2009 and 2005-2007. The outcomes of this research were broken down into four sectors: agriculture, commerce, industry and services. We expect, however, that new studies investigate this matter more thoroughly to confirm this finding.

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This research aims to provide information about the major implications of the Law 11.638/07 on the calculation of direct taxes. The Law 11.638/07 instituted several changes to accounting standards that provided conditions for the convergence of international accounting standards and mainly segregation between corporate accounting and tax accounting. The research will discuss about the Transitional Tax Regime (RTT), Control Accounting Tax Transition (FCONT), implemented by the Federal Revenue of Brazil (RFB), taxes on sales, tax reflections on the PIS / PASEP and COFINS and adjustments in the Book of Calculation of Taxable Income (LALUR), in order to neutralize the tax effects arising from the application of Law n. 11.638/2007. To achieve the goal, we carried out a qualitative study based on literature review of existing legislation, standards of technical pronouncements, and a few books ever published on the subject, seeking to characterize the likely effects arising from the Law on direct taxes. Ultimately, it is hoped that the reader visualize, through the arguments, the main implications of the Law 11.638/07 caused in direct taxes
implicações da Lei nº 11.638/07 sobre a apuração dos tributos diretos. A Lei nº 11.638/07 instituiu várias modificações nos padrões de contabilidade que propiciou condições para a convergência das normas internacionais de contabilidade e principalmente, a segregação entre a contabilidade societária e a contabilidade tributária. A pesquisa discorrerá, sobre o Regime Tributário de Transição (RTT), o Controle Fiscal Contábil de Transição (FCONT), implementados pela Receita Federal do Brasil (RFB), os tributos incidentes sobre as vendas, os reflexos tributários sobre o PIS/PASEP e a COFINS e ajustes no Livro de Apuração do Lucro Real (LALUR), com o objetivo de neutralizar os efeitos fiscais oriundos da aplicação da Lei nº 11.638/2007. Para atingir o objetivo, realizou-se uma pesquisa qualitativa, fundamentada na revisão bibliográfica da legislação em vigor, de normas, de pronunciamentos técnicos, e de alguns livros já publicados sobre a matéria, buscando a caracterização dos prováveis efeitos oriundos da Lei nos tributos diretos. Ao final, espera-se que o leitor visualize, por meio dos argumentos expostos, as principais implicações que a Lei nº 11.638/07 causou nos tributos diretos

Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais
Esta dissertação tem como pano de fundo o regime de neutralidade fiscal nas operações de fusão entre sociedades residentes em Portugal e/ou sociedades residentes noutros Estados-Membros da UE e o seu impacto nestas operações, que consubstanciam uma forma de concentração empresarial onde a fiscalidade pode ser geradora de constrangimentos. Numa primeira fase, serão abordados os conceitos da fusão ao nível económico, jurídico, contabilístico e fiscal, passando pelas motivações inerentes a esta operação, seguida de uma análise mais desenvolvida dos aspetos de natureza fiscal com incidência no IRC e noutros impostos. Por fim, apresenta-se um caso prático, que envolve a aplicação do regime de neutralidade fiscal e a atribuição de benefícios fiscais a uma operação de fusão mediante a qual a Rede Ferroviária Nacional - REFER. E.P.E. incorporou a sociedade EP-Estradas de Portugal, S.A., tendo a sociedade incorporante sido renomeada para IP-Infraestruturas de Portugal, S.A.
The present dissertation addresses the tax deferral regime for mergers involving entities located in Portugal and other companies from other Member-States of EU, and its impact in these concentration operations, that could be hampered by tax constraints. In the first part will be reviewed the economic, legal and tax concepts of mergers and the main facts and circumstances that trigger such operations, followed by the analysis from tax and accounting perspectives. Lastly, a case is presented, in order to demonstrate the application of the tax deferral regime and other tax advantages provided by law, concerning the merger between Rede Ferroviária Nacional - REFER. E.P.E. (receiving company) and EP-Estradas de Portugal, S.A. (transferring company), the former being renamed as IP-Infraestruturas de Portugal, S.A.
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Conceitos e técnicas são ensinados em ambientes educacionais e deveriam ser aprendidos; porém, os exames nacionais de larga escala têm mostrado resultados indesejados, evidenciando uma lacuna na aprendizagem dos nossos alunos. Segundo Sanchez (2013), nos cursos de graduação em Ciências Contábeis, os principais erros conceituais cometidos pelos estudantes são: uso equivocado dos conceitos de caixa e competência e erros matemáticos. A definição de erro conceitual é referida na literatura sobre misconceptions (Chi, 1992) em que existe uma apresentação padrão na forma em que o erro desponta e um relacionamento incompatível entre os conceitos novos, a serem aprendidos pelos alunos, e os conceitos prévios, já existentes. Os erros conceituais têm seis características: são robustos, consistentes, persistentes, homogêneos, recapitulados e sistemáticos. Por isso, são difíceis de serem corrigidos. Chi et al (1994) utilizam da teoria da estruturação do conhecimento, em que definem que os conceitos são classificados em categorias ao serem aprendidos. Porém, conceitos que são classificados erroneamente transformam-se em erros conceituais robustos: são difíceis de serem aprendidos, pela dificuldade em transpor o conceito para a categoria adequada. Com base na definição de misconception e da estruturação dos conceitos em categorias, buscou-se entender como os estudantes formam os erros conceituais e, com base nestes tipos de erro encontrados e nas seis características dos padrões de erros, coletamos evidências da formação e superação dos erros por parte dos alunos. Estas evidências nos auxiliaram na criação de uma estratégia de ensino, construída com base na estruturação do conhecimento e, que seja diferente da estratégia \"comum\" de aula de Contabilidade Introdutória, que é o primeiro contato dos estudantes da área de negócios com contabilidade, com intuito de responder a nossa questão de pesquisa: \"Qual o impacto (proporção e sentido) da adoção desta estratégia de ensino baseada em erros conceituais no aprendizado dos estudantes?\" O impacto da estratégia foi motivacional, pois fez os alunos refletirem sobre os erros conceituais, mas insuficiente para aumentar a proporção de acertos nas avaliações realizadas.
Concepts and techniques are taught in educational settings and should be learned; however, large-scale national exams have shown undesirable results, evidencing a learning gap in our students. According to Sanchez (2013), in the undergraduate courses in Accounting, the main misconception made by students are: misuse of concepts of cash and accrual and mathematical errors. The definition of misconception is referred to in the literature (Chi, 1992) in which there is a standard presentation in the form in which the error emerges and an incompatible relationship between the new concepts to be learned by the students and the prior knowledge already existing. Misconception have six characteristics: they are robust, consistent, persistent, homogeneous, recapitulated and systematic. Therefore, they are difficult to correct. Chi et al. (1994) use the theory of knowledge structuring, where they define that concepts are classified into categories when they are learned. However, concepts that are misclassified become robust conceptual errors: they are difficult to learn because of the difficulty in transposing the concept into the appropriate category. Based on the definition of misconception and the structuring of concepts into categories, we sought to understand how students form misconception and, based on these types of errors found and on the six characteristics, we collect evidence of the formation and overcoming of errors on the part of the students. These evidences helped us in creating a teaching strategy, based on the structuring of knowledge and that is different from the \"common\" strategy of First Accounting Class, which is the first contact of the students of the business area with accounting, with In order to answer our research question: \"What is the impact (proportion and signal) of adopting this teaching strategy based on conceptual errors in learning?\" The impact of the strategy was motivational, as it made the students reflect on the conceptual errors, but insufficient to increase the proportion of correctness in the realized evaluations.

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This study, entitled Cash Flow Management by the Double Entry Bookkeeping System and Accrual Basis Accounting and conducted by Armando César Oka, aims at filling the existing gap on Cash Flow exposing the issue of its construction by applying the Double Entry Bookkeeping System and Accrual Basis Accounting under the hypothesis of a single electronic database for building Cash Flow, Balance Sheet and Income Statement for the year. It shows the accountants the Cash Flow as an object of study due to the importance given to this instrument by public and private entities as well as rescuing liquidity of the leading for profit accounting. Carrying on the academic work and the exploratory researches conducted by the researcher of this study, it exposes the reason for the application of the Double Entry Bookkeeping System and Accrual Basis Accounting to the Cash Flow and for its experiment in a legal entity, getting result by using the Cash Flow Statement. The experiment led the researcher to look for clarification, in the existing literature, regarding the results obtained in the Cash Flow Statement. It also led him to make a structural comparison to the Balance Sheet and Income Statement for the year due to the application of the Double Entry Bookkeeping System and Accrual Basis Accounting in the last two instruments. The conclusion of this study is that it is possible to apply the Double Entry Bookkeeping System and Accrual Basis Accounting in Cash Flow by getting an evidence with liquidity characteristics
Este estudo, efetuado por Armando César Oka, intitulado Fluxo de Caixa Gerencial pelo Método das Partidas Dobradas e Regime de Competência , tem como objetivo a pretensão de preencher a lacuna existente sobre o Fluxo de Caixa, expondo a questão de sua construção mediante a aplicação do Método das Partidas Dobradas e Regime de Competência, sob a hipótese de utilização de um só banco de dados eletrônico para a construção do Fluxo de Caixa, do Balanço Patrimonial e da Demonstração de Resultado do Exercício (DRE). Vem mostrar aos contadores o Fluxo de Caixa como objeto de estudo em virtude da importância dada para este instrumental pelas entidades públicas e privadas, resgatando a liquidez da preponderante contabilidade voltada ao lucro. Em continuidade ao trabalho de formação acadêmica e pesquisas exploratórias efetuadas por este pesquisador, expõe a razão da aplicação do Método das Partidas Dobradas e Regime de Competência ao Fluxo de Caixa e de seu experimento em uma entidade jurídica, obtendo o resultado mediante a Demonstração de Fluxo de Caixa. O experimento levou este pesquisador a buscar na literatura existente esclarecimentos dos resultados obtidos na Demonstração de Fluxo de Caixa e uma comparação estrutural ao Balanço Patrimonial e Demonstração do Resultado do Exercício em virtude da aplicação, nestes dois últimos instrumentais, do Método das Partidas Dobradas e Regime de Competência. A conclusão alcançada é que é possível aplicar o Método das Partidas Dobradas e Regime de Competência no Fluxo de Caixa, obtendo-se uma evidenciação com características voltadas à liquidez

Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais
A literatura internacional permite evidenciar que os custos de cumprimento das obrigações fiscais são desproporcionalmente mais elevados para as PME, comparativamente com as grandes empresas, e representam um impacto negativo na sua tesouraria. Como a gestão da tesouraria destas empresas é fundamental para o seu bom funcionamento, o controlo dos custos de cumprimento torna-se um fator importante para garantir a sua sustentabilidade. Tendo em conta a elevada representatividade das PME na economia do país e a relevância que os custos de cumprimento das obrigações fiscais têm na rendibilidade das mesmas, urge analisar as atuais medidas de apoio a estas empresas. Em 2013, foi promovido um regime alternativo de Imposto sobre o Valor Acrescentado (IVA) como forma de combate às desvantagens derivadas da entrega de este imposto ao Estado, denominado por Regime de Contabilidade de Caixa em sede de IVA (RCCI). Sendo a literatura escassa nesta matéria, o presente estudo tem como objetivo fazer uma análise crítica do RCCI e verificar o impacto que este teria na tesouraria de uma média empresa, caso esta pudesse aderir a este regime. Os resultados evidenciam que a adoção do RCCI não proporcionou as melhorias de tesouraria esperadas, comparativamente ao Regime Geral de exigibilidade do IVA. Foram ainda propostas alterações ao RCCI que, ao contrário do esperado, não proporcionaram melhorias na tesouraria da empresa em estudo.
The international literature indicates that the costs of complying with fiscal obligations are disproportionately higher for small and medium-sized enterprises (SME's), when compared to larger companies, and have a negative impact in their cash-flows. Since cash management is key to a company's liquidity, controlling compliance costs becomes an important factor to assure its financial sustainability. Various studies demonstrate that current tax systems impose a heavy burden on taxpayers, especially on SME's. Therefore, considering the high representativeness of SME's in the Portuguese economy and the importance of the costs of complying with fiscal obligations to their profitability, it is critical to analyze the current policies that deal with this issue. In 2013, an alternative value-added tax (VAT) system was implemented in response to the disadvantages caused by the payment of this tax, called the VAT Cash-Accounting Scheme (VCAS). Since the literature on this topic is scarce, the present study aims to do a critical analysis of the VCAS and assess to what extent the adoption of this regime would have a positive impact on the cash-flows of a medium-sized company. The results of this study show that, comparatively to the adoption of the general VAT system, adopting the VCAS does not contribute to generate the expected cash-flow improvements. This study also addresses possible amendments to the VCAS that, against the expectations, do not provide improvements to the company's cash-flows.
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The financial statements provide the financial position of an entity and, when prepared, current uniform accounting methods and criteria should be followed and equity changes must be recorded according to the accrual schedule of accounting which requires that revenues, costs and expenses must always are simultaneously recorded in accounting when they are correlated. The reconciliation process of accounting standards, which began in Brazil in 2005 with the creation of the Accounting Pronouncements Committee - CPC, depends more on the counter s judging criteria and professional ability to interpret for accounting records. The revenue is recognized when it is probable that future economic benefits will flow to the entity and these benefits can be reliably measured, otherwise you should not promote the registration of such revenues. The main objective of this research was to determine how and at what time, qualified general hospitals, the Sorocaba regions recognize the revenue for services rendered but not yet billed, analyzing in this way, the observance of the accrual schedule. The survey consisted of 32 general hospitals in Sorocaba, with a sample accessibility that totaled 10 hospitals. This is a research approach with both qualitative and quantitative, descriptive of the type developed by a field survey using the questionnaire as an instrument of data collection, applied with the accounting profession. The results show that the hospitals surveyed negatively affect the competence regime in relation to revenue recognition, leading to the conclusion that its financial statements are affected by the failure of the accrual schedule and that there is no uniformity in the financial statements. A proposed accounting, accounting practices to meet, presented following the end of this dissertation
As demonstrações contábeis fornecem a situação patrimonial e financeira de uma entidade e, ao serem elaboradas, devem observar métodos e critérios contábeis uniformes no tempo, para registrar as mutações patrimoniais segundo o regime de competência que determina que as receitas, os custos e despesas sejam registrados pela Contabilidade, sempre simultaneamente quando se correlacionarem, observando o fato gerador. Com o processo de harmonização das normas contábeis, iniciado no Brasil em 2005 com a criação do Comitê de Pronunciamentos Contábeis (CPC), os registros contábeis passaram a depender mais do critério de julgamento profissional e da capacidade de interpretação do contador. A receita é reconhecida quando for provável que benefícios econômicos futuros fluam para a entidade e esses benefícios se tornem confiavelmente mensurados, caso contrário não se deve promover o registro de tais receitas. O principal objetivo deste estudo, mais especificamente da pesquisa, foi verificar como, e em qual momento, os hospitais qualificados como gerais, da região de Sorocaba reconhecem as receitas, analisando a observância ou não do Regime de Competência. A pesquisa foi composta por 32 hospitais gerais da região de Sorocaba, com uma amostra por acessibilidade que totalizou 10 hospitais. Trata-se de uma pesquisa com abordagem tanto qualitativa quanto quantitativa, do tipo pesquisa descritiva, desenvolvida por meio de uma pesquisa de campo com utilização do questionário como instrumento de coleta de dados, aplicada junto a profissionais de contabilidade. Os resultados evidenciaram que em 7 hospitais pesquisados não é aplicado o regime de competência, no que concerne ao reconhecimento das receitas, pois basicamente o registro é feito no momento em que o faturamento é enviado (por meio da emissão da nota fiscal) levando à conclusão de que não há uma uniformidade nos registros das receitas. Uma proposta de contabilização, visando atender as práticas contábeis, segue apresentada ao final desta dissertação

Atualmente estão em discussão reformas na contabilidade governamental de vários países. Na Europa a reforma visa a além de implementar inovações e avanços, a harmonização contábil. Outros grupos de interesse em reformas desse tipo são o IFAC e o FMI. O ponto central das discussões é o emprego do regime de competência no setor governamental. Procura-se demonstrar que a harmonização contábil não depende exclusivamente do princípio da competência, mas também do princípio da oportunidade, e seus respectivos limites. Apresenta-se os principais modelos de contabilidade governamental, com seus fundamentos e a seguir discute-se os regimes financeiros e patrimoniais por eles empregados, enfatizando sua diversidade.
Nowadays, Government accounting reforms are worldwide under discussion. In Europe the reform aims Government accounting harmonization besides bringing innovations and advances in this field. Other groups of interest in such kind of reform are the IFAC and the IMF. The core discussion is the use of accrual accounting in the government. The dissertation tried to show that harmonization process does not depend exclusively on the matching concept (sometimes called accrual basis) but on the completeness and timeliness concepts (opportunity principle in Brazil) as well. It was also presented the main Government accounting models and its fundamentals. Further it was discussed the budgetary-financial and economic flow of resources and its basis of accounting, as well as, its diversity.

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In today s marketplace where globalization is essential for Companies the acquisition or business association is essential for aim their growth business and become more competitive. These acquisitions are solely aimed at unifying the market and achieving growth for their shareholders profits. Nonetheless, regulators dedicate significant time to issue technical standards and to conduct studies addressing the accounting and tax treatment applicable to these transactions. Since the implementation of the new accounting standards (CPC Brazilian Financial Accounting Standards Board) that began on 2008 and completely implemented on 2010, and these standards are harmonized with the International Financial Reporting Standards (IFRS), a significant number of questions and professional judgment have given rise to of new accounting standards. The new accounting standards issued related of acquisition, goodwill and income tax have not presented clearly, which are the necessary accounting entries to demonstrated the income tax impact in the initial and after the business combination acquisition with incorporation or reverse incorporation. This lack of explicitness generated for two reasons: a) the new accounting standards are basically the translation from the IFRS International Financial Reporting Standard, so the new accounting standards are harmonized; b) the Brazilian income tax s Law is different from the income tax s Law of the region that the international accounting standards were initially composed. The income tax rules adapted for the new accounting standards, but there are differences between the new accounting standards and the income tax rules, as the goodwill amortization originated from a business combination that for income tax is still amortized and for accounting this amortization is not permitted. The main objective of this study was analyzed which are the necessary accounting entries to demonstrated the income tax impact under a business combination through incorporation or reverse incorporation. This is consider a qualitative research with focus on exploratory study that was developed through a case study, which are analyzed public information related of Financial Statement of publicly-held corporation whose shares are trade related at the year ended on December of 2010. This research verified that the companies analyzed are using the rational associated with the accounting and tax of the new standards and apparently the accountant are properly interpreted the new accounting standards
No atual mercado, onde a globalização é essencial para as Empresas, as aquisições de Empresas ou associações de negócios são fundamentais para almejar o crescimento de seu negócio e se tornar mais competitiva. As aquisições, em sua maioria, visam à unificação do mercado e o crescimento de lucros a seus acionistas. Por outro lado, os órgãos reguladores dedicam tempo significativo para emitir pronunciamentos técnicos e estudos para conduzir o tratamento contábil e fiscal destas transações. A partir da implementação dos novos pronunciamentos contábeis brasileiros emitidos pelo Comitê de Pronunciamentos Contábeis que são harmonizados com as normais internacionais de contabilidade (IFRS - International Financial Reporting Standard), que começou em 2008 e que foi integralmente implementado em 2010, gerou-se um volume significativo de dúvidas e julgamentos profissionais sobre a maioria destes pronunciamentos contábeis. Os pronunciamentos contábeis emitidos para tratar de aquisições, ágio e imposto de renda e contribuição social não apresentam, com clareza, quais são os registros contábeis necessários para apresentar os impactos de imposto de renda e contribuição social no momento inicial e posterior em uma combinação de negócios por meio de incorporação e incorporação reversa. Esta falta de clareza gera-se por dois motivos: a) os novos pronunciamentos contábeis são basicamente a tradução das normas internacionais de contabilidade (IFRS), ou seja, harmonização; b) as regras fiscais brasileiras para fins de imposto de renda e contribuição social são diferentes das regras fiscais do país de origem onde as normas foram inicialmente escritas. O regulamento do imposto de renda e contribuição social brasileiro se adaptou aos novos pronunciamentos contábeis, porém, existem diferenças entre os novos pronunciamentos contábeis e o regulamento do imposto de renda e contribuição social, como a própria amortização do ágio gerado em uma combinação de negócios . O principal objetivo deste estudo foi analisar quais são os registros contábeis necessários para demonstrar os impactos do imposto de renda e contribuição social sobre transações de combinação de negócios por meio de incorporação e incorporação reversa. Trata-se de uma pesquisa qualitativa, de natureza exploratória que foi desenvolvida por meio de um estudo de caso, no qual são analisadas informações públicas das demonstrações financeiras, do exercício findo em dezembro de 2010, de empresas abertas, com capital negociado em bolsa de valores. A pesquisa constatou que as empresas analisadas utilizam-se do racional com relação às interpretações dos pronunciamentos contábeis e fiscais e, aparentemente estão sendo corretamente interpretados pelos profissionais contábeis destas Empresas

Mestrado em Contabilidade - Fiscalidade
O presente trabalho propõe-se analisar a consistência do discurso interno de uma empresa e a informação externa divulgada. A análise dos relatórios de responsabilidade social e a reconstrução das silent-accounts e das shadow-accounts permitem analisar potenciais discrepâncias existentes. A abrangência do tema foi condicionada através do estudo de caso da barragem do Baixo sabor, com fortes impactos na sociedade e no meio ambiente, gerando maior divulgação não só por parte da empresa como também dos MEDIA. Numa ótica de consumidor alguns cidadãos foram convidados a fazer parte de um focus group, ou seja, um pequeno grupo de debate, para poder responder quanto à importância da responsabilidade social de uma empresa. Os resultados da pesquisa indicam que para a maioria dos participantes, apesar da crescente preocupação pelo ambiente e pela sociedade, o primeiro fator tido em conta pelo consumidor aquando da escolha de um bem ou serviço é o preço, considerando como fatores intermédios a qualidade e a comodidade e, por último, a responsabilidade social da empresa
This work has the objective of analyzing the consistency of the internal speech of a company and the external information that is disseminated. The analyzes of the social responsibility report and the reconstruction of silent- accounts and shadow-accounts allow the analyzes of potential discrepancies that may exist. The theme’s coverage was restricted through a case study about the dam of Baixo Sabor, that had great impact in society and the environment, creating great dissemination of information not only by the company itself but by the media as well From the consumer’s point of view some citizens were invited to participate in a focus group, meaning a small debate group to try to answer questions about the social responsibility of a company The research results indicated that for the majority of the participants, even though the concern about the environment and society is increasing, the major factor taken into account while choosing an asset or service is the price, factors like quality and commodity were referred but in intermediate levels, and the social responsibility of a company was referred but it is not a major concern.

Through the juxtaposition of political economy theory and an in-depth empirical analysis, this study provides hrther insights into the understanding of variables that explain variations in voluntary environmental and social accounting disclosures (VESAD) across national and regional boundaries. Factors from three classes of Thomas (1991) classification schema, the organizational attribute (organizational size and economic performance), business environment (industry type) and societal variable (culture, political and civil, system, legal system, level of economic development and equity market) categories, were included in this project. Listed companies' annual reports were surveyed using content analysis and disclosure index from seven countries in the Asia-Pacific region: Australia, Singapore, Hong Kong, the Philippines, Thailand, Indonesia and Malaysia. The dependent variable, the extent of VESAD information, was measured by four different measurement bases; these were number pages, sentences and words and disclosure index score. Different measurement bases were used to compare and contrast findings from statistical tests to examine if this lead to conflicting or comparable conclusions. Descriptive and univariate analysis indicated that under all four measurement bases the country of origin was an important determinant of VESAD practices in the Asia-Pacific region. Multiple regression and path analysis showed that organizational size, industry type, culture, political and civil, and legal systems were statistically significant in explaining variations both directly and indirectly. The level of economic development was also found to be of important but only indirectly. It is concluded from these findings that social and political pressures placed on companies by the interaction of these significant variables compel firms to provide VESAD information to meet social expectations and to avoid possible government regulation to preserve their own self interests and survival. Economic performance and equity market factors were of no significant statistical influence. Empirical results using data measured by the three units of measurement for content analysis were minimal. Differences were . noted however when contrasted against disclosure index scores. It was concluded from these results that content analysis and disclosure indices measured different concepts, the latter measuring largely a subset of the former. The consequence of this finding, is that researchers, when deciding on whether to measure the dependent variable by content analysis or a disclosure index, will need to define more the relevance of the measurement to be adopted to the research question underlying the study. Determination of the unit of analysis to utilize when adopting content analysis is less complicated as each technique provides essentially the same results.

This thesis investigates small employment growth businesses and their use of accountancy support in the Northern region of England. Two separate and independent surveys of accountants and small business in the region are used to explore this issue. The thesis also uses three robust measures of growth. The thesis finds that small firms that experience fast employment growth are more likely to use government sponsored support rather than the support provided by accountants or other sources. This is a surprising finding, particularly as accountancy support is often identified as being the most common source of support for small firms. The thesis then goes onto to investigate if this is due to a demand side failure. The thesis finds little evidence of this. It also finds that the supply of accountancy services is constrained and accountants adopt a reactive rather than proactive approach to their clients. The implication of these findings is that there is evidence to suggest that there is a supply-side failure in the provision of accountancy services to fast growth businesses. This suggests that publicly funded provision of support to small firms who have experienced employment growth is important. It also suggests that accountancy practitioners may have to re-orientate their support they offer to such clients.

During the last ten years, the number of workers covered by defined benefit retirement plans has fallen precipitously. At the same time the number of workers covered by defined contribution plans has climbed to record levels. This study examines whether the changes in accounting and tax regimes contributed to the decreasing emphasis by firms on defined benefit pension plans. I control for economic variables identified in prior studies as determinants of pension choice. I also control for variables identified in the popular press as being responsible for the change in emphasis. This study extends prior pension choice literature by looking at previously identified pension determinants over an extended period of time and interacts those determinates with changes in accounting and tax regimes. I find that both the changes in accounting and tax regimes motivated firms to de-emphasize defined benefit plans.

Since the global financial crisis of 2008, attracting investment in a public company has not been a simple task (Krzus, 2011). Public trust in organisations was lost as a result of the crisis, owing to the lingering economic uncertainties that prevailed (Krzus, 2011). Through the full disclosure of all aspects that affect the operations of an entity, investors will be assisted in making an informed decision prior to making an investment in a publicly traded company (Singh, Wei, & Kaur, 2012). Integrated reporting provides investors with the necessary details, by making full disclosure of all aspects that affect the operations of an entity, including both financial and non-financial information, in a single report. Such information will enable investors to make a more informed assessment of the future prospects of the organisation in which they intend to invest (Singh et al., 2012). The purpose of this research effort, therefore, was to determine the relevance of integrated reporting to professional investors when making investment decisions, focusing specifically on JSE-listed construction companies. Grounded theory was used as a research design method. Grounded theory summarises data collected from empirical sources into categories. The data collected were based on the subjective perceptions of the participants in response to investigative interview questions. The researcher focused on a single context, namely an investment made by professional investors in JSE-listed construction companies within the Durban metropolitan in KZN. Non-probability, purposive sampling was used as the findings were not generalised to the entire population but were limited to the opinions and perceptions of professional investors in the Durban metropolitan area. The research effort resulted in valuable insight into how integrated reporting can be a useful decision-making tool for professional investors when undertaking investment in listed construction companies, in an attempt to attract investment in the sector. The researcher experienced a lack of responses from professional investors within the industry who were contacted for interviews. This lack of response could be considered to be a limitation in validating the outcome of the study. “Investors and integrated reporting” was identified as a theme that is material to the current state and potential future development of integrated reporting. Accordingly, this theme was used as a basis for this research effort that will enhance companies’ awareness of the benefits of compiling integrated reports as a tool to attract investors. This will assist in obtaining finance that can be used to develop and grow organisations.

Titel: Anpassning av balanserat styrkort - en fallstudie av serviceavdelningen på Region Kronoberg Nivå: C-uppsats i ämnet Företagsekonomi Författare: Andres Gonzalez Castro, Fredrik Johansson & Safet Kopic Handledare: Yuliya Ponomareva Datum: 2018-04-29 Nyckelord: Balanserat styrkort, Ekonomistyrning, New public management, Offentlig sektor, Anpassning Bakgrund: Begreppet “new public management” uppkom under 1980-talet som en konsekvens av att den offentliga sektorn tyngdes av höga kostnader och bristande kostnadskontroll. New public management syftar till att effektivisera den offentliga sektorn genom att hämta inspiration från den privata sektorn. Parallellt med begreppet “new public management” växte det balanserade styrkortet fram som en ny innovativ styrmodell. Det balanserade styrkortet tog inte enbart hänsyn till finansiella mått, utan även till icke-finansiella sådana för att skapa värde på lång sikt. Problemdiskussion: För att anpassningen av styrmodellen ska fungera måste en organisation ta hänsyn till flera aspekter; dels att styrmodellen är utformad efter verksamhetens specifika behov, dels att de olika perspektiven och styrtal har ett så kallat “orsaks-verkan”– samband. Det finns flera utmaningar med det balanserade styrkortet som kan påverka hur en organisation anpassar och utvecklar sitt styrkort. Det balanserade styrkortet inom offentlig sektor har ifrågasatts, där kritiker menar att styrkortet inte tillför någon nytta och att styrdokumenten som införs inte implementeras fullt ut. Frågeställning: I vilken utsträckning kan ett regionalt övergripande styrkort anpassas till avdelningsnivå? Syfte: Studien ämnar undersöka anpassning och tillämpning av det balanserade styrkortet på Region Kronoberg med särskilt fokus på serviceavdelningen.  Metod: En fallstudie har genomförts på Växjö lasaretts serviceavdelning, som ingår i Region Kronoberg. Intervjuerna som genomfördes gjordes både enskilt och i grupp. Vårt tillvägagångssätt tar ansats i den kvalitativa forskningsmetoden. Både primär och sekundär data har använts för insamling av information. Analys: Både det övergripande och serviceavdelningens balanserade styrkort har modifierats i förhållande till Kaplan och Nortons grundmodell. Flera indikatorer antyder att anpassningen av styrkorten på de olika nivåerna saknar samband – något som Kaplans och Nortons teori anser vara viktigt. Det övergripande styrkortet får på grund av detta en annan funktion än den som är tänkt, vilket medfört att det balanserade styrkortet inte når sin fulla potential genom de fyra perspektiven. Slutsats: Det vi har kommit fram till med denna studie är att anpassningen av det balanserade styrkortet i en stor och komplex organisation som Region Kronoberg kan innebära flera utmaningar. Grunden till dessa är att sambandet mellan det övergripande styrkortet för Region Kronoberg och den enskilda serviceavdelningen inte är optimalt. Det övergripande styrkortet fungerar mer som en modell för att beskriva övergripande mål till serviceavdelningen än ett styrningsverktyg.
Title: The adaptation of the balanced scorecard - a case study of the service department at Region Kronoberg Level: Final assignment for Bachelor of Science in Business and Economics Authors: Andres Gonzales Castro, Fredrik Johansson & Safet Kopic Supervisor: Yuliya Ponomareva Date: 2018-04-29 Key words: Balanced scorecard, financial control management accounting, New public management, public sector, adaptation Background: The concept of New Public Management emerged during the 1980’s as a result of the public sector being burdened by high costs and lack of cost control. New public management aims to streamline the public sector by gaining inspiration from the private sector. In parallel with the concept of New Public Management, the balanced scorecard grew as a new innovative control model. The balanced scorecard not only took into account the financial measurements but also non-financial measures to create value in the future. Problemdiscussion: In order for the adaptation of the control model to succeed, an organization must take several aspects into account, and that the control model is designed according to the specific needs of the business, but also that the different perspectives and control numbers have a causal relationship. There are several challenges with the balanced scorecard that can affect how an organization adapt and develops the scorecard. The balanced public sector scorecard has been questioned, where critics argue that the scorecard does not provide any benefit and that the steering documents that were introduced were not fully implemented. Research question: To what extent can a regional overall scorecard be adapted to departmental level? Purpose: The study aims to investigate the adaptation and application of the balanced scorecard at Region Kronoberg with special focus on the service department. Method: A case study has been carried out at the service department at Växjö lasarett, which is part of the Kronoberg Region. This case study contains the use of individual as well as group interviews. Our starting point has been a qualitative research method. Both primary and secondary data have been used to collect the data. Analyse: Both the overall and service department's balanced scorecards have been modified in relation to Kaplan and Norton's basic model. Several reasons suggest that the use of the control cards at the different levels lacks a connection, which, according to the theory, is considered important. Because of those reasons, the overall scorecard has a different function than the one intended, which means that the balanced scorecard does not reach its full potential through the four perspectives.  Conclusion: What we have achieved with this study is that the adaption of the balanced scorecard in a large and complex organization as Region Kronoberg can pose several challenges. The reason for these challenges is that the connections are not optimal between the overall balanced scorecard for Region Kronoberg and the individual service department. The overall scorecard works more like a model to describe overall goals to the service department than a control tool.

Abstract Sustainability has been one of the most discussed topics among the business world and society for the last decade. The globally growing concern about sustainability related issues has led to businesses and non-businesses meet the demand of their stakeholders by producing a sustainability report to demonstrate their work and development in sustainability and how they have measured it. There has been a fast-growing trend of sustainability reporting in few years and there are a number of different initiatives and requirements that define what kind of sustainability reports are produced. From the different sustainability initiatives, the largest principle-based initiative is the United Nations Global Compact (UNGC) with almost 13 000 signatories and the largest reporting-based initiative is the Global reporting initiative (GRI). These two initiatives entered in to a partnership in 2010 with the aim of the GRI providing guidance for the signatories on how to disclose information from different areas in sustainability in their sustainability reports. There has been previous research that criticized the UNGC to be too broad and the principles difficult to translate in to sustainability reporting despite the existing partnership with the GRI. These previous studies expressed the lack of qualitative studies about the subject especially from the signatories’ perspective and the importance of approaching the topic from a practical point of view. The purpose of our research study was to create an understanding of the practicalities in UNGC signatories’ sustainability reporting, the challenges they face in the progress and how are they approaching those challenges. The thesis focuses on the Nordic region and the two research questions are:   How are the UNGC signatories practically translating the 10 principles into their sustainability reporting? What challenges do UNGC signatories find in sustainability reporting in general and how have they approached these challenges?   To answer these research questions the authors conducted a qualitative study by semi-structured interviews with company representatives from different Nordic UNGC signatories. The research study identified how do they practically identify what to report about the principles which is determined by materiality assessment provided by the GRI framework. This determines what is material for the company and its industry and focus on those areas in their sustainability report. Legal requirements, internal regulations and other commitments were also identified guiding sustainability reporting. The main challenges related to the sustainability reporting were mainly about data related issues, satisfying the stakeholders and the high number of different frameworks and regulations that are not necessarily interrelated. Majority of the participants approached these challenges by carrying out the materiality assessment as accurate and clear as possible in order to avoid data related difficulties. Some participants offer their different stakeholders with sustainability related information by different forms in order to make the sustainability reporting easier to read and understand. For the high number of frameworks and regulations, the participants have expectations for alignment among them in the future in order to make the reporting easier for everyone involved with sustainability reporting. The results of our findings were supported by theories and concepts such as the stakeholder’s theory, signalling theory and the CSR concept. Previous studies about sustainability reporting and UNGC were also compared to our findings in the analysis.

Familjeföretag är den mest förekommande företagsformen i världen och forskningen kring familjeföretag har ökat markant under de senaste årtiondena. I takt med globalisering och företagsmässig tillväxt ställs det allt mer krav på företags ekonomistyrning, vilken oftast har en informell karaktär bland familjeföretag. För att ekonomistyrningen ska behålla sin funktion i detta lyfter forskare fram att den behöver inkludera ett mer strategiskt fokus med strategiska styrmedel som understödjer företagsvisionen, något som kan kräva att familjeföretagen genomgår en professionalisering genom inhämtning av extern kompetens. Huruvida strategiska styrmedel används bland familjeföretag eller inte, saknas det dock kvalitativ forskning om, varpå vi har vänt oss mot en familjeföretagsintensiv region som kännetecknas av hög ekonomisk tillväxt, den så kallade Gnosjöregionen. Studiens syfte är att öka förståelsen för vilken roll strategiska styrmedel har bland familjeföretagen i Gnosjöregionen. Detta har vi ämnat försöka göra genom att fokusera kring tre utvalda strategiska styrmedel, nämligen benchmarking, ABC-kalkylering och balanserat styrkort. Studien har genomförts med hjälp av en kvalitativ metod, där data har samlats in genom semistrukturerade intervjuer. Detta för att öka möjligheten att skapa en djupare förståelse för det undersökta ämnet. Studiens resultat har påvisat att det enda av de undersökta styrmedlen som används formellt är benchmarking, detta genom kontinuerlig prestationsbenchmarking. Vidare har studiens resultat visat på tendenser att de två övriga strategiska styrmedlen ABC-kalkylering och balanserat styrkort används, men att det sker mer informellt. Emellertid ser vi ett ökat intresse och behov för dessa två strategiska styrmedel till följd av företagsmässig tillväxt. Vår slutsats är dock att för att familjeföretag lyckosamt ska kunna implementera dessa tre strategiska styrmedel, så räcker inte professionalisering genom att anställa en extern ekonomichef, utan det krävs en ytterligare professionalisering genom extern kompetens.
Family firms are the most common type of business in the world and the study of family firms has increased significantly over the recent decades. In line with globalization and business growth, the need for management accounting and control have increased which often has an informal characteristic in family firms. Scholars have warned that if management accounting and control is to maintain its relevance it needs to adapt a more strategic focus, through strategic management accounting and control instruments, to underline the vision of the business, which can create the need of professionalization of the family firm, through hiring external expertise. Whether strategic management accounting and control instruments is something that family firms are using or not, has not been investigated with qualitative research, which is why we have focused on a family firm intensive region characterized by high economic growth, the so-called region of Gnosjö. The purpose with this research is to increase the understanding of what role the strategic management accounting and control instruments have within family firms in the region of Gnosjö. We did so by focusing on three specifically chosen strategic management accounting and control instruments, explicitly benchmarking, activity based costing and the balanced scorecard. The study was conducted using a qualitative approach, in which data was collected through semi-structured interviews. This is to increase the ability to create a deeper understanding of the examined subject. The results show that only one of the three surveyed instruments that is being used formally is benchmarking, which is primarily done through continuous performance benchmarking. Furthermore, the study results show tendencies that the two other strategic instruments, activity based costing and the balanced scorecard, is used but in a more informal way. However, we see an increased interest and a need for these two strategic instruments as a result of business growth. Our conclusion is however that if these three strategic management accounting and control instruments are to be successfully implemented in a family firm, professionalization by hiring an external CFO is not enough; instead it requires a further professionalization through external expertise.

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Este estudo objetivou traçar o perfil de uma amostra composta por 164 mestres em Ciências Contábeis da Região Sul do Brasil que exercem atividade docente, exclusivamente ou não, sob o enfoque da teoria do capital humano. Trata-se de uma pesquisa descritiva, documental e de natureza aplicada, com abordagem qualitativa e quantitativa do problema. Os dados foram coletados nos currículos Lattes dos mestres, atualizados com data igual ou posterior a 31 de dezembro de 2010. As categorias examinadas são: formação acadêmica; atuação profissional; gênero; domínio de idioma estrangeiro; cálculo da taxa de conversão e do índice de produtividade; produção intelectual e atividade acadêmica. Podem ser apontados como principais resultados do estudo: pouco mais da metade dos egressos se encontra exercendo atividade exclusivamente acadêmica; majoritariamente cursaram Ciências Contábeis como primeira graduação e levaram quase sete anos em média para ingressar no mestrado; a maioria custeou seus estudos; ainda apresentam pouco conhecimento em idioma estrangeiro; preferencialmente atuam na sua região de origem; publicam mais artigos em eventos científicos do que em periódicos científicos da área, realidade que tende a se modificar na medida em que forem se doutorando; as publicações já revelam uma importante migração para periódicos de estratos B2 e B3 do qualis-CAPES; a vinculação com grupos de pesquisa é ainda bastante modesta; assim como a participação em corpos editoriais e como revisores de periódicos.
This study aimed to profile a sample of 164 teachers in Accounting from Southern Brazil engaged in educational activity, whether or not exclusively, with a focus on human capital theory. This is a descriptive, documentary and applied nature, with qualitative and quantitative approach to the problem. Data were collected in the Lattes curricula of teachers, updated date on or after December 31, 2010. The categories are examined: education, professional experience, gender, mastery of foreign languages; calculating the conversion rate and the productivity index, the intellectual and academic activity. May be cited as the main results of the study: slightly more than half of graduates is exerting activity solely academic; attended mostly Accounting Sciences as the first graduate and took nearly seven years on average to enter the Masters, the majority has paid for his studies, yet have little knowledge in foreign language, preferably working in their region of origin; publish more articles in scientific journals than in the area, a reality that tends to modify the extent that it is a doctoral student; publications already show a significant migration to periodic strata of the B2 and B3 qualis-CAPES, linking with research groups is still quite modest, as well as participation in editorial boards and as reviewers of journals.

Tese de doutoramento em Contabilidade
A difusão das International Financial Reporting Standards [IFRS] entre os países e organizações tem sido um tema muito debatido na literatura de contabilidade. Uma das questões abordadas consiste em investigar se a institucionalização das IFRS consegue ultrapassar as especificidades locais, e se estas se internalizam nas estruturas e práticas organizacionais. Esta tese adopta a Teoria Institucional, mais especificamente o Novo Institucionalismo, no estudo da adopção e institucionalização das IFRS e das IFRS ajustadas a Portugal. Para esta finalidade, são apresentados quatro ensaios. O primeiro ensaio estabelece o enquadramento teórico utilizado nos ensaios seguintes. Este ensaio propõe ainda algumas pistas de investigação relacionadas com a aplicação da teoria institucional no estudo da harmonização contabilística internacional. O segundo ensaio aplica o modelo de mudança institucional proposto por Dillard et al. (2004) na análise da introdução do Sistema de Normalização Contabilística [SNC] em Portugal, em 2010. Utilizando dados recolhidos em entrevistas e através de fontes documentais, este ensaio revela que o processo de institucionalização em cascata pode inverter-se numa fase anterior à prevista por Dillard et al. (2004). Contudo, para que a institucionalização do novo sistema contabilístico tenha sucesso, os interesses e necessidades dos principais actores devem ser acomodados no processo de mudança. O terceiro ensaio identifica os factores institucionais relacionados com a preparação das grandes empresas Portuguesas não cotadas para implementar o SNC. Os resultados de um inquérito por questionário realizado a 116 empresas revelam que conhecimentos mais profundos podem resultar de se complementar o estudo das pressões isomórficas com conceitos de resistência e lógica institucional. Factores coercivos e miméticos influenciaram a preparação positivamente. Todavia, a resistência à mudança por parte da profissão contabilística e as práticas legalistas prevalecentes prejudicaram o progresso do processo de preparação. O quarto ensaio baseia-se no modelo institucional proposto por Oliver (1991), para analisar os motivos da adopção voluntária das IFRS pelas grandes empresas Portuguesas não cotadas. Os resultados de 158 respostas a um questionário revelam que a aquiescência das empresas não é uma resposta cega às pressões institucionais. Pelo contrário, a adopção voluntária das IFRS é uma resposta estratégica na qual as empresas promovem os seus interesses e escolhem as pressões institucionais às quais respondem.
The diffusion of International Financial Reporting Standards [IFRS] among nation states and organisations has been the subject of much debate in the accounting literature. One of the main issues is whether the institutionalisation process can overcome local specificities and needs, and become embedded in organizational structures and practices. This thesis adopts Institutional theory, specifically New Institutionalism, to study the adoption and institutionalisation of IFRS and adapted IFRS in Portugal. For this purpose, four essays are presented. The first essay establishes the theoretical research framework used in the following essays. It also proposes some avenues of research regarding the application of institutional theory to study the international accounting harmonisation process. The second essay draws upon the institutional change model of Dillard et al. (2004) to analyse the introduction of the Sistema de Normalização Contabilística [SNC] in Portugal, in 2010. Based on data collected in interviews and from archival sources, the essay reveals that the cascading institutionalisation process can invert at an earlier stage than portrayed by Dillard et al. (2004). However, if the institutionalisation of the new accounting system is to be successful, the interests and needs of the main actors have to be accommodated in the process of accounting change. The third essay identifies institutional factors associated with preparedness of large Portuguese unlisted companies to implement the SNC. Results of a questionnaire survey of 116 companies reveal that important insights can be obtained by studying isomorphic influences in conjunction with the concepts of resistance and institutional logic. Coercive and mimetic institutional factors are found to influence levels of preparedness positively. However, resistance to change by the Portuguese accounting profession and the embeddedness of code-law practices in the prevailing logic are revealed to have undermined the progress of the preparedness process. The fourth essay relies on the institutional framework proposed by Oliver (1991), to examine reasons for the voluntary adoption of IFRS by large Portuguese unlisted companies. Empirical evidence drawn from 158 questionnaire responses supports the view that acquiescence is not a blind response to institutional demands. Rather, voluntary adoption of IFRS is a strategic organizational response that results from companies promoting their self-interests and choosing the pressures to which they are willing to acquiesce.

Relatório de Estágio do Mestrado em Gestão apresentado à Faculdade de Economia
A identificação e análise das obrigações fiscais e declarativas a que os sujeitos passivos estão obrigados a cumprir em Portugal constitui o principal objetivo deste relatório. O estudo deste tema emerge ao longo do estágio desenvolvido na empresa Nextconsulting, Lda.Ao longo do relatório realiza-se a análise e identificação das obrigações fiscais e declarativas existentes em Portugal de forma a compreender o porquê da existência destas, e por conseguinte, explano um caso prático, que tem como objetivo compreender o que será mais vantajoso para o sujeito passivo.Na abordagem do caso prático surgem quatro hipóteses fulcrais: operar em Regime Simplificado de IRS, ou em Contabilidade Organizada de IRS. Ou se pelo contrário, é preferível constituir empresa e optar entre o Regime Geral em IRC, ou o Regime Simplificado em IRC.Após a análise feita às quatro hipóteses, verifica-se que o mais vantajoso para o sujeito passivo, no caso prático desenvolvido, é optar pela constituição da empresa e manter-se no regime geral.Com a realização do estágio na Nextconsulting, Lda. acoplado à elaboração do relatório, foi possível compreender, após a análise das obrigações fiscais e declarativas e tendo por base um caso prático, que estas obrigações estão presentes frequentemente no quotidiano das empresas.Desta forma considera-se fundamental o estudo das obrigações fiscais e declarativas e pagamentos de impostos numa vertente de acessibilidade a todos os cidadãos, de forma a garantir a igualdade, bem como um conjunto de serviços que são considerados essenciais à vida.
The main objective of this report is to identify and analyze the tax and reporting obligations to which taxpayers in Portugal are obliged to comply. The study of this theme emerges as part of the placement developed in the company Nextconsulting, Lda.Throughout the report, the analysis and identification of existing tax and declaratory obligations in Portugal is carried out in order to understand why they exist and, therefore, to explain a practical case, which aims to understand what will be most advantageous for the passive subject.There are four main hypotheses in the approach to the practical case: to operate in a Simplified IRS Scheme or in an IRS Organized Accounting. Or if, on the contrary, it is preferable to set up a company and then choose between the General Regime in IRC, or the Simplified Regime in IRC.After analyzing the four hypotheses, the most advantageous for the taxable person, in the case studied, is to opt for the formation of the company and to remain in the general regime.After completing the internship at Nextconsulting Lda., coupled with the preparation of the report, it was possible to understand, following the analysis of tax and declaratory obligations and based on the practical case, that these obligations are frequently present in every company’s daily functions.This way it is considered fundamental to study tax and declaratory obligations, and tax payments in a way that is accessible to all citizens, in order to guarantee equality, as well as a set of services that are essential to life.

Com este projeto pretende-se compreender, na perceção dos Contabilistas Certificados (CC), quais são os aspetos considerados pelos contribuintes e por si aquando da opção entre o regime geral/contabilidade e os regimes simplificados (RST), conhecer ainda se os fatores são diferentes em Imposto sobre o Rendimento das Pessoas Coletivas (IRC) e Imposto sobre o Rendimento das Pessoas Singulares (IRS), bem como se variam em função de quem faz a opção. Assim, foi lançado um questionário dirigido aos Contabilistas Certificados do distrito de Portalegre, obtendo-se 54 questionários válidos, abrangendo informação sobre 1.279 empresas. Depois de analisados os resultados conclui-se que, de acordo com a perceção dos CC, quem opta pelo regime de tributação são, maioritariamente, os contribuintes aconselhados pelos CC. Verifica-se, ainda, que, independentemente de quem faz a opção pelo regime de tributação (clientes/empregador ou CC), bem como independentemente de se tratar da opção em IRC ou em IRS, o objetivo final é sempre o de maximização da poupança fiscal; fator decisivo ao qual acresce, nos sujeitos passivos de IRS, a preocupação com os custos de cumprimento. Quanto ao RST concluímos que tem maior aderência em sede de IRS quando comparado com o IRC, bem como que apesar das alterações ao RST em IRC em 2014, os dados não apontam para que tal facto tenha aumentado a aderência ao mesmo.
This project intends to understand the perception of the certified accountants on the aspects considered by the taxpayers and by themselves when choosing between tax regimes in the corporate and income taxation, we also intend to know if the factors are the same in corporate taxation and income individual taxation, as well as if there are differences between taxpayers and accountants decisions. Thus, a questionnaire was applied to the certified accountants from the district of Portalegre, obtaining 54 valid questionnaires, covering information on 1,279 companies. Then we can concluded that, according to the accountants’ perception, the option for tax regime are, mostly, do by the taxpayers advised by their accountants. It is also verified that, regardless of who makes the option (taxpayers or accountants), and regardless of whether it is the option in IRC or IRS, the goal is always the maximum tax saving; moreover, in IRS context, there is also a concerning with the compliance costs. Regarding the simplified regime, we conclude that it has a higher adherence in IRS then in IRC context, and despite the changes to simplified regime in IRC, in 2014, the data suggest that those changes do not increased the regime’s adherence

Orientação : António Augusto Teixeira Costa
A contabilidade pública no Brasil dá um grande passo quando em 2004, através do Conselho Federal de Contabilidade (CFC) edita a Portaria CFC Nº 37 que trata da convergência aos padrões internacionais de contabilidade aplicada ao setor público. Para tal, o Estudo nº 14 da International Federation of Accountants (IFAC) sugere um conjunto de diretrizes para a implantação do regime de competência. Neste sentido surge a seguinte indagação “A adoção do regime de competência proposto pelo Estudo nº 14 da IFAC, proporcionará qualidade nas informações contábeis, para o processo de tomada de decisão dos gestores públicos da grande Belém”? Para responder tal questionamento buscou-se analisar a qualidade da informação contábil para o processo de tomada de decisão dos gestores públicos municipais da grande Belém face às mudanças no reconhecimento e mensuração propostas pelo Estudo nº 14 da IFAC. A presente pesquisa pode ser classificada como descritiva, pois buscou descrever as características de determinada realidade encontrada envolvendo o uso de técnicas padronizadas de coleta de dados, tais como questionário. Os resultados encontrados refletem as características da atual contabilidade pública brasileira, ou seja, uma contabilidade voltada para o orçamento, trazidos com a Lei de Responsabilidade Fiscal, o que acaba comprometendo a tomada de decisões dos gestores públicos municipais, uma vez que as informações contábeis geradas são para cumprimentos legais e para a prestação de contas.
The public accounting in Brazil takes a big step in 2004 when, through the Federal Accounting Council (FAC), edit Ordinance No. 37, which deals with the convergence to international accounting standards applied to public sector. For such, the Study of number 14 of the International Federation of Accountants (IFAC) suggests a set of guidelines for the implantation of accrual basis. In this sense the following question arises "The adoption of accrual basis proposed by the Study No. 14 of the IFAC, will provide quality accounting information, for the process of decision making for municipal government managers of the City of Belém?” To answer this question, we sought to analyze the quality of accounting information for decision making process of the municipal government managers of Belém in the face of large changes in the recognition and measurement proposed by the Study No. 14 of the IFAC. This research can be classified as descriptive because tried to describe the characteristics of a determined situations encountered involving the use of techniques of data collection such as questionnaire. The results found reflected the characteristics of the current public Brazilian accounting, in other words, an accounting-facing to the budget, brought with the Fiscal Responsibility Law, which ends up compromising the decision-making of municipal administrators, once that the accounting information generated are for legal compliments and installment of account.

The obligation of accountability, or the need to make known the economic and financial state of the companies, ceased to be a purely internal activity, becoming a necessity of a general nature. The knowledge of the financial state of the companies, wich is provided by accountability documents, reveals more and more elementary for all interested in the results obtained, whether in terms of profitability, either with a view to assessing the economic and financial health of the companies. This essay aims to a deeper analysis to matters of accountability, in particular, to the special invalidity scheme of corporate resolutions, wich is enshrined in art. 69º of Portuguese Companies Code. We chose to reference the accrual basis accounts approval, through the analysis of financial statements, laying down a set of principles and criteria applicable to different entities. After consideration of the special scheme versed in art. 69º, we conclude there is a certain ambiguity in the adoption of the criteria do delimit each of the hypotheses of the precept, since the legislator uses indeterminate concepts. Nevertheless, if there is a rule, this will be the annulment, and only exceptionally will apply the nullity scheme, where there is injury to the public interest and the interests of the creditors.
A obrigação de prestação de contas, isto é, a necessidade de dar a conhecer o estado económico e financeiro das empresas, deixou de ser hoje uma actividade de carácter meramente interno, passando a ser uma necessidade de carácter geral. O conhecimento do estado financeiro das sociedades, que nos é facultado pelos documentos de prestação de contas, revela-se cada vez mais elementar para todos os interessados nos resultados obtidos, quer numa perspectiva de rentabilidade, quer numa perspectiva de avaliação da saúde económica e financeira das empresas. Este ensaio tem por objectivo uma análise mais profunda à matéria da prestação de contas, em particular, ao regime especial da invalidade das deliberações sociais, que se encontra plasmado no art. 69º do Código das Sociedades Comerciais. Optamos por fazer referência ao regime contabilístico de aprovação de contas, através da análise das demonstrações financeiras, que estabelecem um conjunto de princípios e critérios aplicáveis às diferentes entidades. Após análise do regime especial versado no art. 69º, concluímos existir uma certa ambiguidade na adopção dos critérios para delimitar cada uma das hipóteses do preceito, porquanto o legislador utiliza conceitos indeterminados. Não obstante, a existir uma regra, essa será a da anulabilidade, e só excepcionalmente aplicar-se-á o regime da nulidade, quando haja lesão do interesse público e do interesse dos credores.

Tese de Doutoramento em Ciências da Administração
A presente tese versa o processo de reforma da contabilidade pública no Governo Central de Cabo Verde, abrangendo o período a partir de 2001 até à atualidade, analisando quais foram os fatores que impulsionaram a reforma. Este período foi particularmente importante, pois marcou a introdução, pela primeira vez, da contabilidade patrimonial em regime de acréscimo. O objetivo deste trabalho consiste principalmente em descrever a evolução e a situação atual do sistema contabilístico cabo-verdiano ao nível do governo central, discutindo como têm atuado os diversos fatores intervenientes no processo de reforma, como tal atuação tem conduzido à institucionalização do sistema atualmente em vigor e como poderá vir a determinar outras reformas futuras. O estudo, enquadrado teoricamente pelo modelo de contingência do Lüder (1994; 2002) e pela teoria institucional (DiMaggio & Powell, 1983), é de natureza qualitativa, tendo os dados sido recolhidos através de entrevistas semiestruturadas e de análises de diversos documentos e normativos legais. Para o tratamento das entrevistas utilizamos o software MAXQDA. Ademais, para analisar e estruturar os dados a partir das entrevistas, utilizamos o chamado “método Gioia”. No tratamento dos dados, realizamos uma análise de conteúdo qualitativo e quantitativo. Tratando-se de um estudo inédito, traz importantes contribuições para compreender os processos de reforma da contabilidade pública em países em desenvolvimento, tendo uma contribuição particular para o contexto cabo-verdiano, realidade ainda muito pouco analisada academicamente. O estudo permitiu concluir que houve diversos estímulos para a reforma, nomeadamente: mudança do regime político, doutrina contabilística dominante, pressões financeiras e requisitos de uma reforma mais alargada do sector público. De acordo com o evidenciado em alguns documentos, bem como por determinados entrevistados, houve também uma pressão positiva para a reforma da parte dos organismos internacionais (e.g. Banco Mundial, Banco Africano de Desenvolvimento e União Europeia) no sentido da inovação do sistema contabilístico. Relativamente aos atores, as reformas foram iniciadas pelos Membros do Governo e implementadas pelos próprios atores da gestão financeira do Estado (diretores gerais, diretores de serviços e técnicos nacionais). As reformas estão a ser implementadas na administração pública gradualmente. No que respeita a análise de conteúdo quantitativa, notamos que existem termos que foram repetidas com bastante frequência, nomeadamente: “transparência”, “PNCP”, “descentralização”, “burocracia”, “parceiros”, “pressão” e “implementação”, tal como na parte da análise qualitativa como mencionado pelos entrevistados.
This thesis deals with the reform process of the accounting system in the Cape Verde Central Government since 2001, analysing the factors that motivated the reform. This period was particularly important, since the accrual-based accounting was firstly introduced in the public sector. The main goal of this research is to describe the evolution and the current situation of the Cape Verdean accounting system at the level of the Central Government, discussing how the various intervening factors in the reform process have acted, as this action has led to the institutionalization of the system currently in force and how it might determine other future reforms. The study is theoretically framed by the contingency model (Lüder 1994; 2002) and the institutional theory (DiMaggio & Powell, 1983); it is a qualitative-based research and the data was collected through semi-structured interviews and analysis of several documents and of the legal framework. Regarding to the interviews treatment, we use MAXQDA software. Moreover to analyze and structure the data from the interviews, we use the so-called “Gioia method”. Dealing with data, we performed a qualitative and quantitative content analysis. It is a pioneering investigation with important contributions to understand public sector accounting reform processes in developing countries, with particular focus on the Cape Verdean context, whose reality has not been much analysed academically. The study concluded that there were several stimuli for reform, namely: change of the political regime, dominant accounting doctrine, financial pressures and requirements of a broader reform of the public sector. According to some documents, as well as some interviewees, there was also positive pressure for reform by international organizations (eg World Bank, African Development Bank and European Union) towards the innovation of the accounting system. Regarding the actors, the reforms were initiated by the Government Members and implemented by the state financial management actors themselves (general directors, service directors and national technicians). These reforms are being implemented in public administration gradually. Concerning the analysis of quantitative content, we observed that there are frequently repeated terms, such as: “transparency”, “PNCP”, “decentralization”, “bureaucracy”, “partners”, “pressure” and “implement” as well as in the part of the qualitative analysis mentioned by the interviewees.

碩士
國立中興大學
會計學研究所
96
Due to the differences in the culture and business environment characteristics, every country has its own specific financial reporting standards. However, the existence of variances in the financial reporting standards would impair the comparability of financial reports and further increase the costs of financing and difficulties across borders. The International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB) have thus tried to harmonize the two major financial reporting regimes – the International Financial Reporting Standards (IFRSs) and the Statement of Financial Accounting standard (SFAS), in the hope of establishing a set of accounting standards that can reflect the nature of the fast grow capital market and increasing the comparability. This paper aims to examine whether the divergence of the two accounting regimes would have any possible impact on the stock market, using the R&D Expenditures as an example. The Statement of Financial Accounting Standard (SFAS) No.2 mandates immediate expensing of all research and development costs; whereas the International Accounting Standard (IAS) No.38 requires capitalizing the development costs, if certain criteria are met. IAS No. 38 also requests expensing relative research costs. The former would under-estimate net income and net assets, while the latter would overestimate net income and net assets. Investors thus could not evaluate management’s performance and financial condition on the same basis for different companies. This paper analyzes the foreign companies listed in the America; these companies issue American Depository Receipts (ADRs) over the period of 2005-2006. The empirical results indicate that the book value diversities result from the different accounting regimes have a significant effect on firm values in the price model. This suggests that firm values would increase as perceived by the investors. Nonetheless, the variations in the change of net income, due to different accounting regimes, has only marginal negative impact in the return model. The result suggests that investors are confused about the different ways of recognizing the R&D expenditures, and hence lead to a drop in the returns. Bring together, the empirical results could provide empirical evidence to support the convergence of accounting standards across borders, and would also aid the police makers to make decisions.

A legislação em vigor determina que a atividade das empresas locais dos municípios seja acompanhada e controlada pelos seus órgãos executivos e deliberativos e define as obrigações que, com esta finalidade, devem ser cumpridas pelas várias entidades envolvidas. A lei e os respetivos estatutos estabelecem a obrigação das Empresas Locais do Município de Lisboa facultarem ao órgão executivo do Município, um conjunto de elementos e informações, tendo em vista o seu acompanhamento e controlo. Neste contexto e com este propósito, a Câmara Municipal de Lisboa teve a necessidade de conceber e implantar um sistema que assegurasse o acompanhamento e controlo pelo Município da situação, atividade e perspetivas das suas empresas, tendo como finalidades principais: a) Identificar as obrigações de acompanhamento e controlo das entidades envolvidas; b) Identificar e descrever a forma de concretizar essas obrigações através de elementos e ações de planeamento e controlo; c) Uniformizar a forma de apresentação destes elementos de planeamento e controlo; d) Estabelecer os prazos a cumprir pelas entidades envolvidas. A conceção e a arquitetura deste sistema, alicerçado, não só na legislação em vigor, mas também na adaptação de algumas das melhores e mais atuais teorias e instrumentos de controlo de gestão, constitui o objeto da presente tese de mestrado, apresentada sob a forma de Projeto- Empresa. Deste Projeto veio a resultar o SIAC – Sistema de Acompanhamento e Controlo das Empresas Locais pelo Município de Lisboa, entretanto aprovado, por unanimidade, pela Câmara Municipal de Lisboa, em 25.07.2019 e em vigor desde essa data.
The legislation in force determines that the activity of local municipalities’ companies must be monitored and controlled by their executive and deliberative branches. Further, it defines the obligations that must be fulfilled by the various entities that are involved in the process. It also establishes the companies’ obligation to provide a set of elements and information that allows their monitoring and control. In this context and for this purpose, the Lisbon City Council identified the need of a system to ensure the monitoring and control of the current and prospective situation of its companies, having as main purposes: a) Identifying the obligations of the entities involved when it comes to the companies monitoring and control; b) Identifying and describing how to best fulfil these obligations through planning and control elements; c) Standardizing the presentation of such elements; d) Establishing the deadlines to be met by the entities involved. The creation and designing of this system, based not only on current legislation, but also on the adaptation of some of the best and most current management control theories and instruments, is the subject of this master's thesis, which is presented in the form of Project-Company. From this Project stemmed the SIAC – “Sistema de Acompanhamento e Controlo das Empresas Locais pelo Município de Lisboa” (System of Monitoring and Control of the Lisbon Municipalities’ Companies) which was unanimously approved by the Lisbon City Council on 25.07.2019, and, as such, in force since that date.

Com a escassez de recursos que se deparam as autarquias locais, é cada vez mais relevante efetuar um controlo à sua utilização. Assim, os municípios têm necessidade de adotar adequados sistemas de contabilidade de custos (SCC) com o intuito de obter informação fiável para a tomada de decisão e para a determinação dos custos das taxas, tarifas e preços a aplicar; O POCAL deu resposta a esta necessidade ao tornar obrigatório a contabilidade de custos para o apuramento dos custos das funções, dos bens e dos serviços. Posteriormente foram aprovados dois diplomas - RGTAL e a LFL, que vieram reforçar a necessidade de aplicação de sistemas de contabilidade de custos, cujo grau de adoção importa verificar. Neste contexto o principal objetivo desta dissertação consiste em contribuir para o conhecimento da utilização da contabilidade de custos nos municípios portugueses da região centro. Para tal elaborou-se um questionário com o intuito de verificar a adoção e os fatores que a influenciaram, bem como o cumprimento das regras impostas pela legislação em vigor. Os resultados do estudo revelam que a maioria dos municípios da região centro já adotou o SCC, tendo sido essencialmente após a aprovação do RGTAL e da LFL que se observou um grau de adoção mais elevado. Para além disso, constata-se que a maioria dos responsáveis pela contabilidade dos municípios considera que o POCAL não é suficientemente claro na definição das regras do SCC; as habilitações literárias é o fator mais explicativo da adoção deste sistema.
The local authorities face nowadays a significant scarcity of resources, so it is increasingly important to control their utilization. Consequently, municipalities need to adopt appropriate cost accounting systems (CAS) in order to obtain reliable information for decision making and for determining the cost of taxes, tariffs and prices to be applied; The POCAL responded to this need, making mandatory cost accounting to calculate the costs of the functions, goods and services. Later other legislation was issued - RGTAL and LFL, reinforcing the need for applying cost accounting systems, which level of adoption is required to be verified. So, the main objective of this dissertation is to contribute for a better knowledge of cost accounting use in the Portuguese municipalities located at the central region. For this purpose a questionnaire was developed in order to survey the adoption and the factors that influence it, as well as the compliance with the rules imposed by the legislation in force. The research findings reveal that the majority of municipalities in the central region have adopted the CAS; the greatest number of municipalities adopted this system essentially following the RGTAL and LFL issuance. Most municipalities accountable consider that POCAL it is not sufficiently clear in defining CAS rules; and qualifications are the more significant explanatory factor for the adoption of cost accounting system.

金融危机中发达证券化市场出现的信息披露问题给新兴市场敲响了警钟。这些新兴市场意识到在引入证券化的有关结构性改革措施的同时，增加信息披露和市场透明度也十分重要。
首先，本文就金融危机中证券化所暴露的问题和危险进行分析。在证券化过程中存在的一系列结构和制度性问题中，有关基础资产质量和风险转移的信息披露和透明度不足。这个问题在金融危机中尤其突出，美国次贷市场中低质量的抵押贷款得以通过证券化将这些贷款的风险以一种复杂且不透明的方式散布到整个金融体系。
第二，本文首先回顾了信息披露在现代金融监管中的角色和作用。接着分析了证券化产品的信息披露的特殊性以及美国和欧盟采用的不同披露监管制度。次之，本文介绍了金融危机后各国就证券化信息披露制度的缺陷进行的改革措施。
第三，本文重点分析了中国证券化市场中的信息不对称问题，以及信息披露制度的严重缺陷。鉴于从金融危机中所获取的经验和教训，以及中国证券化市场的特点，本文通过对比分析来探讨一个健全的信息披露制度对新兴的中国证券化市场潜在的影响，以及该制度是否能支撑这个市场的健康和可持续发展。本研究最后提出具体建议来改进中国现有的证券化信息披露制度，这些建议将有助于减少证券化本身固有的风险。
Disclosure failures exposed in mature securitization markets during the global financial crisis sent warnings to emerging markets. Those emerging markets learned that it is critical to improve disclosure and market transparency in addition to the introduction of broad structural reforms into the securitization process.
First, an investigation into the dangers associated with asset securitization shows a number of structural and institutional flaws in the securitization process. The lack of adequate disclosure and the poor level of transparency regarding asset quality and risk transfer were paramount. This became obvious during the 2007-09 financial crisis as the risks associated with low-quality residential mortgage loans in the United States were distributed along the securitization process to the entirety of the financial sector in a complex and relatively opaque way.
Second, I review of the role of disclosure in financial regulation. There will be an assessment of the special features of securitization-related disclosure regulation and the different disclosure regulatory systems adopted in the US and the EU. This will be followed by an introduction of post-crisis disclosure reform initiatives.
Thirdly, I will examine the poor level of market transparency and the lack of adequate disclosure requirements. This leads to an analysis of the consequent information asymmetry problems that are endemic to the Chinese securitization market. Based on lessons drawn from the financial crisis and the unique characteristics of the Chinese securitization market, I then explore from a comparative point of view the potential impact of a comprehensive and sound disclosure regime and examine whether it can support a sustainable and healthy development for the emerging Chinese securitization market. This study concludes with specific proposals that aim to promote the effectiveness of disclosure and transparency for the purpose of curtailing risks inherent in securitization in the Chinese Context.
Detailed summary in vernacular field only.
Detailed summary in vernacular field only.
Detailed summary in vernacular field only.
Detailed summary in vernacular field only.
Tan, Fugui.
"November 2012."
Thesis (Ph.D.)--Chinese University of Hong Kong, 2013.
Includes bibliographical references.
Electronic reproduction. Hong Kong : Chinese University of Hong Kong, [2012] System requirements: Adobe Acrobat Reader. Available via World Wide Web.
Abstract also in Chinese.
Abstract --- p.i
摘要 --- p.iii
Acknowledgements --- p.iv
Table of Abbreviations --- p.v
List of Diagrams and Tables --- p.vii
Chapter Chapter 1 --- Introduction --- p.1
Chapter 1.1 --- Rationale and Research Questions --- p.1
Chapter 1.1.1 --- General --- p.1
Chapter 1.1.2 --- Information Problems in Securitization Processes and Markets --- p.3
Chapter 1.1.3 --- Disclosure and Securitization --- p.4
Chapter 1.1.4 --- Securitization Disclosure Regulation in China --- p.5
Chapter 1.1.5 --- Research Questions --- p.8
Chapter 1.2 --- Organization --- p.9
Chapter 1.3 --- Research Methodology --- p.10
Chapter Chapter 2 --- Securitization and Its Evolution --- p.14
Chapter 2.1 --- Introduction --- p.14
Chapter 2.2 --- An Overview of Securitization --- p.14
Chapter 2.2.1 --- General --- p.14
Chapter 2.2.2 --- Definition and Transaction Structure --- p.14
Chapter 2.2.3 --- Transaction Parties and Structural Issues --- p.16
Chapter 2.2.3.1 --- General --- p.16
Chapter 2.2.3.2 --- Originator / Sponsor --- p.18
Chapter 2.2.3.3 --- The Issuing Entity - SPV --- p.20
Chapter 2.2.3.4 --- Credit Rating Agencies --- p.22
Chapter 2.2.3.5 --- Arranger / Underwriter --- p.23
Chapter 2.2.3.6 --- Servicer --- p.24
Chapter 2.2.3.7 --- Trustee --- p.25
Chapter 2.2.3.8 --- Legal Counsel --- p.26
Chapter 2.2.3.9 --- Structural Issues --- p.26
Chapter 2.3 --- Main Legal Issues and Challenges --- p.31
Chapter 2.3.1 --- General --- p.31
Chapter 2.3.2 --- The Validity of the Asset Transfer --- p.32
Chapter 2.3.2.1 --- True Sale --- p.32
Chapter 2.3.2.2 --- Alternatives to True Sale --- p.35
Chapter 2.3.2.3 --- Re-characterization --- p.39
Chapter 2.3.3 --- Bankruptcy Remoteness --- p.40
Chapter 2.3.3.1 --- Bankruptcy Remoteness of the SPV --- p.40
Chapter 2.3.3.2 --- Risk of Substantive Consolidation --- p.41
Chapter 2.4 --- Legal Documentation in the Securitization Process --- p.44
Chapter 2.4.1 --- General --- p.44
Chapter 2.4.2 --- Transfer Agreements --- p.44
Chapter 2.4.3 --- Trust Deeds --- p.44
Chapter 2.4.4 --- Servicing Agreements --- p.45
Chapter 2.4.5 --- Offering Circulars and Prospectuses --- p.45
Chapter 2.4.6 --- Other Documentation --- p.46
Chapter 2.5 --- The Rationale of Securitization --- p.46
Chapter 2.5.1 --- General --- p.46
Chapter 2.5.2 --- Balance Sheet Considerations --- p.47
Chapter 2.5.3 --- Cheaper Funding --- p.51
Chapter 2.5.4 --- Matching Assets and Liabilities --- p.52
Chapter 2.5.5 --- Obtaining A Varied Investor Base --- p.53
Chapter 2.5.6 --- Risk Management --- p.53
Chapter 2.5.7 --- Making Profits through Arbitrage --- p.54
Chapter 2.6 --- The Evolution of Securitization --- p.54
Chapter 2.6.1 --- General --- p.54
Chapter 2.6.2 --- Securitization and Structured Finance --- p.55
Chapter 2.6.3 --- The Variety of Asset Types and Securitized Products --- p.56
Chapter 2.6.3.1 --- General --- p.56
Chapter 2.6.3.2 --- MBSs --- p.57
Chapter 2.6.3.3 --- ABSs --- p.57
Chapter 2.6.3.4 --- CDOs --- p.58
Chapter 2.6.4 --- Static and Dynamic Securitization Structures --- p.61
Chapter 2.6.4.1 --- Static Structure --- p.61
Chapter 2.6.4.2 --- Dynamic Structure --- p.61
Chapter 2.6.5 --- International Diffusion of Securitization --- p.64
Chapter 2.7 --- Conclusion --- p.68
Chapter Chapter 3 --- Information Failures in Securitization: the Example of the 2007-09 Financial Crisis --- p.71
Chapter 3.1 --- Introduction --- p.71
Chapter 3.2 --- From the Subprime Mortgage Meltdown to the Financial Crisis --- p.73
Chapter 3.3 --- Information Asymmetries in Mortgage Securitization Markets --- p.83
Chapter 3.3.1 --- General --- p.83
Chapter 3.3.2 --- Information Asymmetries at the Loan-Origination Level --- p.84
Chapter 3.3.2.1 --- Originator’s Information Advantage --- p.84
Chapter 3.3.2.2 --- Problems of the Originate-To-Distribute Model --- p.86
Chapter 3.3.2.3 --- Moral Hazard in the Mortgage Markets --- p.91
Chapter 3.3.2.4 --- The Failure of Preventive Mechanisms --- p.93
Chapter 3.3.3 --- Information Asymmetries in the Securitization Process --- p.96
Chapter 3.3.3.1 --- General --- p.96
Chapter 3.3.3.2 --- Information Asymmetries between Securitizers and Investors --- p.97
Chapter 3.3.3.3 --- Information Asymmetries between Servicers and Investors --- p.99
Chapter 3.3.3.4 --- Limitations of US Disclosure Regulation --- p.101
Chapter 3.3.4 --- Information Failures Caused by the Complexity of Securitized Products --- p.107
Chapter 3.3.5 --- Information Failures in the Credit Rating Process --- p.111
Chapter 3.3.5.1 --- General --- p.111
Chapter 3.3.5.2 --- The Role of Credit Ratings in the Securitization Industry --- p.112
Chapter 3.3.5.3 --- Information Failure in the Credit Rating Industry --- p.114
Chapter 3.3.6 --- The Impacts of Insufficient Disclosure during the Financial Crisis --- p.119
Chapter 3.4 --- Conclusion --- p.121
Chapter Chapter 4 --- Disclosure and Securitization --- p.124
Chapter 4.1 --- Introduction --- p.124
Chapter 4.2 --- The Role of Disclosure in Financial Markets --- p.125
Chapter 4.2.1 --- General --- p.125
Chapter 4.2.2 --- Protection of Investors --- p.128
Chapter 4.2.3 --- Promotion of Market Efficiency --- p.129
Chapter 4.2.4 --- Reduction of Systemic Risk --- p.132
Chapter 4.2.5 --- Disclosure Based Regulatory System versus Merit Based Regulatory System --- p.133
Chapter 4.3 --- Securitization Disclosure Regulation --- p.136
Chapter 4.3.1 --- The Characteristics of Securitization Disclosure Regulation --- p.136
Chapter 4.3.1.1 --- General --- p.136
Chapter 4.3.1.2 --- Assets versus the Issuing Entity --- p.136
Chapter 4.3.1.3 --- Vertical versus Horizontal --- p.138
Chapter 4.3.1.4 --- Mandatory versus Voluntary Disclosure --- p.139
Chapter 4.3.2 --- US and EU Disclosure Requirements for Public Offerings of Asset-Backed Securities --- p.141
Chapter 4.3.2.1 --- General --- p.141
Chapter 4.3.2.2 --- US Asset-Backed Securities Disclosure --- p.142
Chapter 4.3.2.3 --- EU Asset-Backed Securities Disclosure --- p.144
Chapter 4.3.2.4 --- Information on Transaction Parties in US and EU ABS Prospectuses --- p.147
Chapter 4.3.2.5 --- Information on Transaction Structures in US and EU ABS Prospectuses --- p.152
Chapter 4.3.2.6 --- Information on the Underlying Assets in US and EU ABS Prospectuses --- p.154
Chapter 4.3.3 --- Post-Issuance Disclosure: EU Post-Issuance Reporting and US Ongoing Reporting --- p.155
Chapter 4.3.4 --- A Comparison between the EU and US Disclosure Regulations --- p.157
Chapter 4.4 --- Policy Initiatives for the Improvement of Securitization Disclosure --- p.160
Chapter 4.4.1 --- An Overview of Policy Initiatives --- p.160
Chapter 4.4.2 --- Enhancing Disclosure on the Underlying Assets --- p.163
Chapter 4.4.2.1 --- Asset-Level Information --- p.163
Chapter 4.4.2.2 --- Enhancing Disclosure for the Due Diligence Efforts of the Issuer --- p.166
Chapter 4.4.3 --- Enhancing Disclosure on Transaction Structures --- p.167
Chapter 4.4.4 --- Efficient and Smart Disclosure --- p.168
Chapter 4.4.5 --- Improved Disclosure on Credit Ratings --- p.170
Chapter 4.4.6 --- Disclosure in Private Markets --- p.172
Chapter 4.5 --- Interaction between Disclosure and Other Policy Initiatives --- p.173
Chapter 4.5.1 --- General --- p.174
Chapter 4.5.2 --- Reducing Conflict of Interests --- p.174
Chapter 4.5.3 --- Product Standardization and Simplification --- p.177
Chapter 4.5.4 --- Improving Credit Ratings --- p.178
Chapter 4.5.5 --- The Interaction between Disclosure and other Policy Initiatives --- p.179
Chapter 4.6 --- Conclusion --- p.180
Chapter Chapter 5 --- Securitization Practices and Laws in China --- p.182
Chapter 5.1 --- Introduction --- p.182
Chapter 5.2 --- An Overview of the Economic Reforms in China --- p.183
Chapter 5.2.1 --- Economic Reforms in China since 1978 --- p.183
Chapter 5.2.2 --- SOE Reforms --- p.185
Chapter 5.2.3 --- Banking Reforms --- p.190
Chapter 5.2.4 --- The Development of Capital Markets --- p.195
Chapter 5.3 --- The Introduction of Securitization in China --- p.201
Chapter 5.3.1 --- General --- p.201
Chapter 5.3.2 --- Stage I (1990s -2004): From Offshore Securitization Deals to Domestic Experiments --- p.202
Chapter 5.3.2.1 --- General --- p.202
Chapter 5.3.2.2 --- Offshore Securitization Deals --- p.202
Chapter 5.3.2.3 --- Domestic Securitization Experiments - NPL Deals --- p.205
Chapter 5.3.3 --- Stage II (2005- present): Pilot Securitization Programs in China --- p.207
Chapter 5.3.3.1 --- The Emergence of the Interbank Securitization Market --- p.207
Chapter 5.3.3.2 --- Securitization by Non-Financial Institutions: Special Asset Management Plan (SAMP) --- p.215
Chapter 5.4 --- Legal Framework for Securitization in China --- p.220
Chapter 5.4.1 --- General --- p.220
Chapter 5.4.2 --- Stage I: (1990s -2004) --- p.221
Chapter 5.4.2.1 --- Specific SPV Issues --- p.221
Chapter 5.4.2.2 --- True Sale --- p.223
Chapter 5.4.2.3 --- Transfer of Security Interests --- p.224
Chapter 5.4.2.4 --- Tax and Accounting Issues --- p.227
Chapter 5.4.3 --- Stage II: 2005 - Present --- p.228
Chapter 5.4.3.1 --- The Legal Framework for the Interbank Securitization Market --- p.228
Chapter 5.4.3.2 --- The Legal Framework for SAMPs --- p.249
Chapter 5.5 --- Problems of A Sustainable Development of Securitization in China in Light of --- p.the
Chapter Global --- Financial Crisis --- p.254
Chapter 5.5.1 --- General --- p.254
Chapter 5.5.2 --- Insufficient Information Disclosure --- p.255
Chapter 5.5.3 --- Overreliance on Rating Agencies --- p.257
Chapter 5.5.4 --- Moral Hazard Problem --- p.259
Chapter 5.6 --- Conclusion --- p.260
Chapter Chapter 6 --- Sustainable Securitization Disclosure Regulation in China: Status, Problems, and Suggestions --- p.262
Chapter 6.1 --- Introduction --- p.262
Chapter 6.2 --- Disclosure Regulations in China’s Interbank Securitization Market --- p.264
Chapter 6.2.1 --- General --- p.264
Chapter 6.2.2 --- Parties Responsible for the Information Disclosure --- p.267
Chapter 6.2.2.1 --- The Legal Framework --- p.267
Chapter 6.2.2.2 --- Problems of the Legal Framework --- p.271
Chapter 6.2.2.3 --- Suggestions --- p.272
Chapter 6.2.3 --- Disclosure Requirements related to Prospectuses --- p.273
Chapter 6.2.3.1 --- General --- p.273
Chapter 6.2.3.2 --- Information on Transaction Parties --- p.275
Chapter 6.2.3.3 --- Information on Transaction Structures and Asset-Backed Securities --- p.277
Chapter 6.2.3.4 --- Information on the Underlying Assets --- p.281
Chapter 6.2.4 --- Ongoing Reporting --- p.289
Chapter 6.2.4.1 --- General --- p.289
Chapter 6.2.4.2 --- The Legal Framework --- p.290
Chapter 6.2.4.3 --- Problems of the Legal Framework --- p.291
Chapter 6.2.4.4 --- Legal Practice and Problems --- p.292
Chapter 6.2.4.5 --- Suggestions --- p.293
Chapter 6.2.5 --- Disclosure in Relation to Credit Ratings --- p.295
Chapter 6.2.5.1 --- General --- p.295
Chapter 6.2.5.2 --- The Legal Framework --- p.295
Chapter 6.2.5.3 --- Problems of the Legal Framework --- p.296
Chapter 6.2.5.4 --- Legal Practice and Problems --- p.296
Chapter 6.2.5.5 --- Suggestions --- p.297
Chapter 6.2.6 --- General Principles --- p.297
Chapter 6.2.6.1 --- General --- p.297
Chapter 6.2.6.2 --- The Legal Framework --- p.298
Chapter 6.2.6.3 --- Problems of the Legal Framework --- p.299
Chapter 6.2.6.4 --- Legal Practice and Problems --- p.300
Chapter 6.2.6.5 --- Suggestions --- p.302
Chapter 6.3 --- A Feasible Disclosure Approach for China’s Securitization Regulation --- p.311
Chapter 6.3.1 --- General --- p.311
Chapter 6.3.2 --- The Transferability of Foreign Disclosure Models to China --- p.311
Chapter 6.3.2.1 --- Legal Transplants --- p.311
Chapter 6.3.2.2 --- Transplanting Foreign Disclosure Models to China --- p.315
Chapter 6.3.3 --- A Hybrid of Disclosure Based and Merit Based System --- p.319
Chapter 6.3.3.1 --- General --- p.319
Chapter 6.3.3.2 --- Merits of Merit Based Approach for China’s Securitization Regulation --- p.320
Chapter 6.3.3.3 --- Excursus: Improving Current Merit Based System --- p.323
Chapter 6.4 --- The Implementation of Disclosure Regulation --- p.325
Chapter 6.5 --- Conclusion --- p.328
Chapter Chapter 7 --- Final Remarks --- p.330
Reference List --- p.336
Chapter Part I. --- Chinese-Language Literature and Legal Instruments --- p.336
Chapter 1. --- Books, Book Chapters and Articles --- p.336
Chapter 2. --- ABS Prospectuses, Trustee Reports, and Credit Rating Reports --- p.341
Chapter 3. --- Chinese Laws and other Legal Instruments --- p.342
Chapter a. --- Laws by the National People’s Congress and Its Standing Committee --- p.342
Chapter b. --- Administrative Regulations by the State Council and Departmental Administrative Rules by the Ministries --- p.344
Chapter Part II. --- English-Language Literature and Legal Instruments --- p.348
Chapter 1. --- Books, Book Chapters and Articles --- p.348
Chapter 2. --- Laws and Other Legal Instruments --- p.375

A dissertação que aqui se apresenta visará o estudo do tratamento dado, pela contabilidade e pela lei fiscal portuguesa, aos casos de violação do Princípio da Especialização dos Exercícios (PEE) devido a um erro contabilístico incorrido. Deste modo, será nosso objetivo colocar em confronto a interpretação feita pela contabilidade ao respetivo princípio, e a realizada pela lei fiscal no seu artigo 18.º do Código do Imposto sobre o Rendimento das Pessoas Coletivas (CIRC). Perante estas duas áreas autónomas, estudaremos também o impacto das violações do PEE e a forma como ambas tratam os erros que deram origem ao referido incumprimento. Recorrendo à análise de acórdãos de tribunais portugueses, tentaremos identificar as tábuas interpretativas que atualmente os tribunais tendem a adotar nas suas decisões. Com a referida análise, conseguiremos, por um lado, decifrar qual a interpretação que, regra geral, os tribunais fazem ao PEE, e, por outro, qual a forma como a Autoridade Tributária e Aduaneira (AT) atua perante os casos de incumprimento do mencionado princípio. Por fim, concluiremos que os tribunais tendem a aplicar uma interpretação flexível aos casos de violação do PEE. Esta interpretação resultou na aceitação do incumprimento deste mesmo princípio por a este se sobrepor o Princípio da Justiça, quando a correção efetuada pela AT à matéria coletável resulta numa situação mais injusta para o contribuinte e este não tenha causado prejuízo ao Estado.
The dissertation presented here, aims to study the treatment given by accounting and tax law in Portugal to cases of breach of the Principle of the Specialization of the Exercises (PSE), because an accounting error was incurred. We confront the interpretation given by the accounting to the aforementioned principle, with which the tax law in its article 18.º of the Corporate Income Tax Code (CIRC) does. In relation to the two autonomous areas, we also study the impact of the breaches of the PSE and the way in which both deal with the errors that gave rise to this breach. We have used the analysis of judgments of Portuguese courts trying to identify the interpretative tables that currently the courts tend to adopt in their decisions. With this analysis, we have been able to decipher the interpretation that the courts usually give to the PSE, and the manner in which the Tax Authority (TA) acts in the event of non-compliance with the aforementioned principle. We conclude that courts tend to apply a flexible interpretation to cases of breach of the PSE, resulting in the acceptance of the breach of the non-compliance by the PSE by overlapping the principle of justice when the correction made by the TA to the taxable amount results in a situation more unfair to the taxpayer and this did not cause damage to the state.

A budget is an action plan that is utilized by organisations, private or public, in order to attain their objectives. Budgets are used to ensure better financial performance for organizations. They are also used to identify financial problems and take appropriate corrective measures. Public secondary schools also prepare their budgets to plan for their income and expenditure. It is through developing their budgets that public secondary schools are able to achieve their visions and missions. The purpose of the study is to evaluate the extent to which the budgeting process is effectively implemented in public secondary schools in the Gauteng South Region. To achieve this objective a questionnaire was developed to elicit responses from the participants in the research. The questionnaire was a closed-ended one with two sections, A and B. Section A of the questionnaire was developed to gather biographical information about the units of analysis, whereas Section B dealt with key issues pertaining to the budgeting process. The reliability of the questionnaire was tested through Cronbach’s alpha coefficient. The feedback from the questionnaire was analysed by means of Exploratory Factor Analysis where five factors were extracted and their reliability also tested. The factor loading matrix was computed to identify appropriate items for each factor. The items were analysed using frequencies in respect of each factor. Correlations analysis for the factors was conducted to determine the relationship between them. The findings from the study indicate that: budget planning assists school managers in comparing income and expenditure; coordination of budgeting activities is a problem at schools; lack of communication stifles effective implementation of the budget; there is no effective training and development for those involved in the budgeting process; the financial targets are not set and communicated to key stakeholders; there is lack of budget control and monitoring measures of variances of the planned and actual budget is non-existent; educators are not offered the opportunity to participate in the budgeting process let alone have the authority to make decisions on budgetary issues for those who are involved. The value of this research lies in setting appropriate guidelines for effective implementation of the budgeting process. Effective implementation of the budgeting process will facilitate efficient delivery of quality education to learners. The importance of the study is that it offers various types of budgets that public secondary schools can use to remain financially viable and sustainable.

Dissertação de Mestrado em Gestão apresentada à Faculdade de Economia
ResumoDepois de anos muito desgastantes para a economia europeia e mundial, deve-se agora aproveitar para acelerar a estabilização das contas públicas, incentivando a contenção da despesa, a par da prestação de serviços com qualidade e eficiência.O Plano Oficial de Contabilidade de Autarquias Locais (POCAL) incentiva o subsistema da contabilidade analítica e, mais recentemente, o Sistema de Normalização Contabilística para as Administrações Públicas (SNC-AP), obriga a aplicação do subsistema de contabilidade de gestão nos municípios, tornando-se mais um instrumento de apoio à tomada de decisão, que permite avaliar o resultado das atividades e projetos públicos, bem como averiguar o cumprimento dos objetivos em termos de serviços a prestar aos cidadãos. Ainda assim, este sistema tarda em fazer parte de toda a administração pública, apesar da sua obrigatoriedade.Assim, esta investigação concentra-se em estudar a implementação do subsistema da contabilidade de gestão nos municípios da Comunidade Intermunicipal da Região de Coimbra, baseando-se na perceção transmitida pelos preparadores da informação financeira ou contabilística, com o objetivo de analisar a fase de implementação, os fatores impulsionadores e as maiores condicionantes nessa implementação, assim como a utilidade e benefício que os municípios esperam deste sistema.Neste trabalho, a informação foi recolhida através de um questionário distribuído pelos dezanove municípios da Comunidade Intermunicipal da Região de Coimbra, por forma a recolher dados que tornassem possíveis os objetivos traçados. Os resultados obtidos mostram que a grande maioria já adota a contabilidade de gestão, mas a sua utilização é ainda pouco valorizada. A maior condicionante apresentada foi a falta de recursos humanos e a dificuldade em compreender e aplicar a legislação. O constante adiamento do normativo é apontado como um fator de desmotivação e de descrédito do mesmo.
AbstractAfter many weary years for the European and global economies, the stabilization of public finances must now be accelerated by incentivizing the containment of expenses, along with quality and efficiency in the provision of services.The Official Plan for Local Municipality Accounting (POCAL, from the Portuguese “Plano Oficial de Contabilidade de Autarquias Locais”) provides an incentive to the analytical accounting subsystem and, more recently, the Accounting Normalization System for Public Administration System (SNC-AP, from the Portuguese “Sistema de Normalização Contabilística para as Administrações Públicas”) creates the obligation to apply the management accounting subsystem in municipalities, thus becoming one more instrument to support decision making, which allows assessing the result of public activities and projects, as well as discovering the fulfilment of goals in terms of services provided to citizens. Still, this system is late when it comes to being a part of the whole public administration, despite its obligatoriness.Therefore, this investigation is focused on the study of the implementation of the management accounting subsystem in the municipalities of the Intermunicipal Community of the Region of Coimbra (CIM-RC), based on the perception transmitted by the preparators of the financial or accounting information, with the objective of analysing the implementation phase, the boosting factors and the largest conditioners of this implementation, as well as the usefulness and benefits that municipalities expect from this system.In this work, the information was collected by means of a questionnaire distributed through the nineteen municipalities of the CIM-RC, in order to collect data that made it possible to accomplish the established objectives. The results obtained show that the large majority has already adopted management accounting, although its utilization is still underappreciated. The largest described conditioning factors were the lack of human resources and difficulty in understanding and applying the legislation. The constant postponing of the decree is pointed out as a demotivating and discrediting factor of itself.

碩士
南臺科技大學
企業管理系
106
The primary responsibilities of governing central administrative agencies organizations accounting personnel are t to promote administration plans and government budget execution for the operating unit,in order to enhance country competitive power.Due to its close ties with other operating units,the department’s competencies and service quality have direct influences on the administrative performance of related operating units. Accountants follow the principles of accounting laws,engage in internal auditing and control the financial items.Sometimes the argument between accountants and the operating unit causes the misunderstanding unavoidably.About the viewpoint of service,the operating unit may be the customer of the accounting department.Therefore,in an era when both customer orientation and administrative efficiency are emphasized,the issue of how to improve the service effectiveness of accounting personnel becomes very important. In order to better understand the perceived service quality of governmental accounting personnel,and use the obtained information as a basis to improve the future services,the research conducts a questionnaire survey,on the operating unit personnel of Southern Region Branch,Agriculture and Food Agency,the Council of Agriculture,Executive Yuan,which consists of “overall working environment”, “service attitudes”, “service effectiveness and efficiency”, “professional abilities”, “sympathy and concern about customers”, “communication skills and leadership of the accounting directors”, “overall opinions on the accounting function”as the dimensions of measurement.

Dissertação de mestrado em Contabilidade
Este trabalho tem como objetivo principal analisar a documentação da Comissão de Viticultura da Região dos Vinhos Verdes, de modo a evidenciar o seu sistema contabilístico e as práticas de relato financeiro, no período compreendido entre 1928, ano da primeira reformulação dos estatutos da Comissão, e 1991, último ano de acesso a documentos contabilísticos e de relato financeiro. O seu sistema contabilístico e as práticas de relato financeiro sofreram diversas mudanças, influenciadas pelo surgimento de normalização contabilística. Este estudo compreende períodos distintos. No início temporal deste estudo Portugal não se regia por uma normalização contabilística. Somente a partir de 1977, com o surgimento do primeiro plano oficial de contas, é que emerge a normalização contabilística, embora o Código da Contribuição Industrial de 1963 disponha de medidas contabilísticas. A Comissão desenvolveu neste período diversas atividades, desde comercialização de vinhos fora da Região, como por exemplo Vinhos Americanos e Aguardente, fiscalização dos cadastros vinícolas e produção, uma área mais técnica, apoio aos produtores na produção de uva e vinho e o surgimento de adegas cooperativas na região. Assim, a escrituração da contabilidade teve diferenças, significantes, durante este período, pois nem todas estas atividades foram desenvolvidas ao mesmo tempo, aparecendo e extinguindo-se durante este período. Os relatórios e contas forneciam informações detalhadas sobre a evolução e desempenho da atividade da empresa e também com o avançar dos anos surgiram desenvolvimentos nesta área, no que diz respeito à legislação e ao formato. Incluíam mapas contabilísticos, como o Balanço, a Demonstração de Resultados e o Mapa de Origem e Aplicação de Fundos. A análise da documentação da CVRVV permitiu verificar mudanças no sistema de controlo e de contabilização, significantes, no desenrolar dos anos.
The main objective of this work is to analyse the documentation of the Viticulture Commission of the Green Wine Region, in order to highlight its accounting system and financial reporting practices, from 1928, the year of the first revision of the Commission's statutes, to 1991, the last year of access to accounting documents and financial reporting. The accounting system and the financial reporting practices have undergone several changes, influenced by the emergence of the accounting standardisation. This study comprises distinct periods. At the beginning of this study Portugal did not follow an accounting standardisation. Only from 1977 with the emergence of the first official chart of accounts, did accounting standardisation emerge however, the 1963 Industrial Contribution Code had accounting measures. During this period, the Commission carried out various activities, from marketing wines outside the region, such as American wines and spirits; overseeing wine and production registers, a more technical area; giving support to producers in the grape and wine production and the emergence of cooperative wineries in the region. Thus, the bookkeeping of accounts had significant differences during this period. Therefore, not all these activities were developed at the same time, appearing and extinguishing during this period. The accounting reports provided detailed information on the evolution and performance of the company's activity and, over the years, developments emerged in this area, with regards to legislation and format. These include accounting statements such as the balance sheet, the profit and loss statement and the source map, and the application of funds. By analysing the VCGWR documentation, it has been possible to verify significant changes in the control system and accounting system over the years.

This thesis examines how small and medium-sized private enterprises (SMPE) can improve employee satisfaction and reduce employee turnover intention by effectively managing their management mechanisms which are in turn determined by such factors as leadership style, culture, and employee value preferences. More specifically, this study answers the following questions: (1) what effects do different management mechanisms exert on employee satisfaction and turnover intention? and (2) what are the determinants of effective management mechanisms? Based on a literature review of relevant management theories and empirical studies, we develop a research model on the determinants and outcomes of management mechanism in SMPE. An in-depth case study was conducted in a manufacturing company that specializes in medical, industrial and consumer lights. The case study provides qualitative support to the relationships outlined in our research model. A questionnaire was then used to collect survey data from 12 SMPEs in five cities in China's Pearl River Delta region. These companies are a variety of industries including manufacturing, high-tech enterprises, medical device and service companies. A final sample of 588 survey responses were collected and processed to quantitatively test our research model and hypotheses. The research results show that culture, leadership style and employee value preference have significant and positive effects on management mechanisms. In turn, effective management mechanisms have a positive and significant effect on employee satisfaction which have a significant and negative effect on employee turnover intention. Our findings suggest that, in order for SMPEs to reduce their employee turnover, they need to improve their management mechanisms by effectively managing their culture, leadership style and employee value preferences.
Esta tese estuda a forma como pequenas e médias empresas (PMEs) do setor privado na China, objeto de inquérito, podem melhorar a satisfação dos trabalhadores e reduzir a sua intenção de saída utilizando mecanismos de gestão determinados pelo estilo de liderança, cultura e valores dos próprios trabalhadores. Mais concretamente a tese procura responder às seguintes questões: (1) quais os efeitos dos diferentes mecanismos de gestão na satisfação dos trabalhadores e na sua intenção de abandonar a empresa? (2) e quais os determinantes desses mecanismos de gestão? Para estudar estas questões e com base na revisão da literatura relevante e de outros estudos empíricos desenvolveu-se um modelo de investigação conceptualizando os determinantes dos mecanismos de gestão utilizados em PMEs e os seus efeitos esperados. Foram depois realizadas entrevistas para aperfeiçoamento do questionário e desenvolvido um estudo de caso numa empresa especializada em produtos de iluminação para uso médico, industrial e doméstico. O caso permitiu um melhor enquadramento teórico das relações representadas no modelo de investigação. Foi também administrado um questionário a 12 PMEs em cinco cidades localizadas na região chinesa do Delta do Rio das Pérolas pertencentes a diversas indústrias incluindo a produção de equipamentos médicos, alta tecnologia e serviços. Foi obtido um total de 588 questionários validamente preenchidos que depois foram analisados para testar o modelo de investigação e as hipóteses colocadas. Os resultados mostram que a cultura, o estilo de liderança e os valores dos trabalhadores têm um impacto positivo nos mecanismos de gestão, que estes influenciam positivamente a satisfação dos trabalhadores e que, por sua vez, esta influencia negativamente a sua intenção de saída. Conclui-se que, a fim de reduzir a rotatividade do pessoal, as PMEs inquiridas necessitam de melhorar os seus mecanismos de gestão cuidando da cultura organizacional, do estilo de liderança e da sua adequação aos valores defendidos pelos trabalhadores.