Purpose – This study aims to present the mechanisms of control and accountability used in the Inca society. Design/methodology/approach – For this purpose, a bibliographical and documental analysis regarding the use of khipus in this civilization was carried out, applying a qualitative approach. Findings – The results of the study indicate that the Inca khipu was the main instrument of tax registration and management adopted by the Inca empire. The Khipucamayocs were responsible for the production of the Khipu, asserting that the information generated and consolidated in the imperial khipu was correct, considering that these professionals paid with their lives in case of errors. Originality/value – The main contributions to accounting are related to the understanding of the origin of the development of tax control and accountability tools created in the Inca Empire, before the Spanish invasions, that contributed significantly to the development of the first American societies
{"title":"The application of Inca khipuas an accountability and managerial control tool","authors":"Paulo Schmidt, José Luiz dos Santos","doi":"10.7819/RBGN.V0I0.3099","DOIUrl":"https://doi.org/10.7819/RBGN.V0I0.3099","url":null,"abstract":"Purpose – This study aims to present the mechanisms of control and accountability used in the Inca society. Design/methodology/approach – For this purpose, a bibliographical and documental analysis regarding the use of khipus in this civilization was carried out, applying a qualitative approach. Findings – The results of the study indicate that the Inca khipu was the main instrument of tax registration and management adopted by the Inca empire. The Khipucamayocs were responsible for the production of the Khipu, asserting that the information generated and consolidated in the imperial khipu was correct, considering that these professionals paid with their lives in case of errors. Originality/value – The main contributions to accounting are related to the understanding of the origin of the development of tax control and accountability tools created in the Inca Empire, before the Spanish invasions, that contributed significantly to the development of the first American societies","PeriodicalId":45001,"journal":{"name":"Rbgn-Revista Brasileira De Gestao De Negocios","volume":"19 1","pages":"613-626"},"PeriodicalIF":1.1,"publicationDate":"2017-10-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49453670","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2017-10-06DOI: 10.7819/RBGN.V19I66.2943
Marcelo Nunes Fonseca, E. O. Pamplona, P. R. Junior, V. Valerio
Purpose – The aim of this research is to analyze the feasibility of developing a real oil field in Africa under a production sharing agreement, through the application of the real options theory. Design/methodology/approach – The research was conducted according to the principles of modeling and simulation, based on a structure that consists of three phases, in order to facilitate project feasibility analysis. Findings – Initially, according to the traditional method, we suggest that the decision-maker does not invest in the development of the field. However, by incorporating uncertainty into the decision-making process, other results were obtained. Although reduced, we attested that there is a likelihood of feasibility. Next, by using the binomial model to represent the process of oil barrel price diffusion, the asset value is calculated considering the flexibility of delaying the development of the field. Originality/value – The results show that, if a manager has the right to invest in the future and wait for better oil prices, postponing the development of an oil field adds value to his assets. The proposed method is a contribution that offers subsidies to improve decisionmaking processes to evaluate investments.
{"title":"Feasibility analysis of the development of an oil field: a real options approach in a production sharing agreement","authors":"Marcelo Nunes Fonseca, E. O. Pamplona, P. R. Junior, V. Valerio","doi":"10.7819/RBGN.V19I66.2943","DOIUrl":"https://doi.org/10.7819/RBGN.V19I66.2943","url":null,"abstract":"Purpose – The aim of this research is to analyze the feasibility of developing a real oil field in Africa under a production sharing agreement, through the application of the real options theory. Design/methodology/approach – The research was conducted according to the principles of modeling and simulation, based on a structure that consists of three phases, in order to facilitate project feasibility analysis. Findings – Initially, according to the traditional method, we suggest that the decision-maker does not invest in the development of the field. However, by incorporating uncertainty into the decision-making process, other results were obtained. Although reduced, we attested that there is a likelihood of feasibility. Next, by using the binomial model to represent the process of oil barrel price diffusion, the asset value is calculated considering the flexibility of delaying the development of the field. Originality/value – The results show that, if a manager has the right to invest in the future and wait for better oil prices, postponing the development of an oil field adds value to his assets. The proposed method is a contribution that offers subsidies to improve decisionmaking processes to evaluate investments.","PeriodicalId":45001,"journal":{"name":"Rbgn-Revista Brasileira De Gestao De Negocios","volume":"19 1","pages":"574-593"},"PeriodicalIF":1.1,"publicationDate":"2017-10-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"71251926","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Purpose – The purpose of this paper is to test a conceptual model by means of which we try to establish the influence of store satisfaction and other variables (gender, mobility and availability of alternative stores) on consumers’ responses to out-of-stock (OOS) situations. Design/methodology/approach – The authors used a standardized questionnaire to gather data on consumer responses to OOS and then analyzed determinants including store satisfaction (for which reliability, validity and unidimensionality were tested). The survey was conducted in the four largest cities in Serbia. All respondents were interviewed randomly, through telephone calls, whereby 392 responses were gathered. The established hypotheses were tested by means of a multinomial logit model with the use of marginal effects. Findings – The results show that store satisfaction significantly affects three out-of-stock responses (store switching, postponement and product switching), whereas, positively in the case of product switching and postponement and negatively in the case of store switching. The results also show that store satisfied consumers, regardless of other factors, are not likely to switch stores in out-of-stock situations. Originality/value – As well as managerial implications, this paper included store satisfaction as an antecedent of consumer OOS responses for the first time. In addition, the impact of this variable on OOS responses was analyzed at both levels of the availability of alternative stores, gender and mobility.
{"title":"The impact of store satisfaction on consumer responses in out-of-stock situations","authors":"A. Grubor, Nikola Milićević, Nenad Djokic","doi":"10.7819/RBGN.V0I0.2436","DOIUrl":"https://doi.org/10.7819/RBGN.V0I0.2436","url":null,"abstract":"Purpose – The purpose of this paper is to test a conceptual model by means of which we try to establish the influence of store satisfaction and other variables (gender, mobility and availability of alternative stores) on consumers’ responses to out-of-stock (OOS) situations. Design/methodology/approach – The authors used a standardized questionnaire to gather data on consumer responses to OOS and then analyzed determinants including store satisfaction (for which reliability, validity and unidimensionality were tested). The survey was conducted in the four largest cities in Serbia. All respondents were interviewed randomly, through telephone calls, whereby 392 responses were gathered. The established hypotheses were tested by means of a multinomial logit model with the use of marginal effects. Findings – The results show that store satisfaction significantly affects three out-of-stock responses (store switching, postponement and product switching), whereas, positively in the case of product switching and postponement and negatively in the case of store switching. The results also show that store satisfied consumers, regardless of other factors, are not likely to switch stores in out-of-stock situations. Originality/value – As well as managerial implications, this paper included store satisfaction as an antecedent of consumer OOS responses for the first time. In addition, the impact of this variable on OOS responses was analyzed at both levels of the availability of alternative stores, gender and mobility.","PeriodicalId":45001,"journal":{"name":"Rbgn-Revista Brasileira De Gestao De Negocios","volume":"19 1","pages":"520-537"},"PeriodicalIF":1.1,"publicationDate":"2017-10-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"71246919","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Jefferson Marlon Monticelli, Cyntia Vilasboas Calixto, Sílvio Luís de Vasconcellos, I. Garrido
Objetivo: O objetivo deste estudo e utilizar a visao baseada em instituicoes como o pano de fundo para uma investigacao sobre como as instituicoes formais influenciam os processos de internacionalizacao das empresas de uma economia emergente. Metodologia: Nosso estudo de caso e baseado em entrevistas semiestruturadas com 21 representantes de instituicoes formais e empresas do setor vinicola brasileiro. Resultados: Notou-se que as instituicoes formais tem influencias positivas na internacionalizacao das vinicolas brasileiras por meio da promocao do aprendizado, redes de relacionamento, inteligencia sobre mercados estrangeiros, reducao de custos, internacionalizacao dos processos do negocio e da imagem do pais de origem como um produtor de vinhos nos mercados internacionais e como um reconhecido fornecedor para o mercado domestico. Elas tambem tem influencias negativas, tais como burocracia excessiva, greves, criacao de barreiras legais para a comercializacao com outros paises, conhecimento tecnico insuficiente, altos impostos e favoritismo que beneficia os maiores produtores de vinho do setor. Contribuicoes: O trabalho encerra com sugestoes para pesquisa futura sobre como fenomenos tais como as estrategias de relacionamento estabelecidas pelas vinicolas impactam a internacionalizacao e como as decisoes de natureza politica tomadas pelas instituicoes formais influenciam o setor vinicola, oferecendo uma nova perspectiva sobre a internacionalizacao dessas empresas.
{"title":"A influência de instituições formais na internacionalização das empresas em um país emergente","authors":"Jefferson Marlon Monticelli, Cyntia Vilasboas Calixto, Sílvio Luís de Vasconcellos, I. Garrido","doi":"10.7819/RBGN.V0I0.3040","DOIUrl":"https://doi.org/10.7819/RBGN.V0I0.3040","url":null,"abstract":"Objetivo: O objetivo deste estudo e utilizar a visao baseada em instituicoes como o pano de fundo para uma investigacao sobre como as instituicoes formais influenciam os processos de internacionalizacao das empresas de uma economia emergente. Metodologia: Nosso estudo de caso e baseado em entrevistas semiestruturadas com 21 representantes de instituicoes formais e empresas do setor vinicola brasileiro. Resultados: Notou-se que as instituicoes formais tem influencias positivas na internacionalizacao das vinicolas brasileiras por meio da promocao do aprendizado, redes de relacionamento, inteligencia sobre mercados estrangeiros, reducao de custos, internacionalizacao dos processos do negocio e da imagem do pais de origem como um produtor de vinhos nos mercados internacionais e como um reconhecido fornecedor para o mercado domestico. Elas tambem tem influencias negativas, tais como burocracia excessiva, greves, criacao de barreiras legais para a comercializacao com outros paises, conhecimento tecnico insuficiente, altos impostos e favoritismo que beneficia os maiores produtores de vinho do setor. Contribuicoes: O trabalho encerra com sugestoes para pesquisa futura sobre como fenomenos tais como as estrategias de relacionamento estabelecidas pelas vinicolas impactam a internacionalizacao e como as decisoes de natureza politica tomadas pelas instituicoes formais influenciam o setor vinicola, oferecendo uma nova perspectiva sobre a internacionalizacao dessas empresas.","PeriodicalId":45001,"journal":{"name":"Rbgn-Revista Brasileira De Gestao De Negocios","volume":"19 1","pages":"358-374"},"PeriodicalIF":1.1,"publicationDate":"2017-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.7819/RBGN.V0I0.3040","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"71247633","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Objetivo: Verificar a relacao entre as capacidades dinâmicas (CDs) e seu impacto no desempenho mediado pelas capacidades operacionais, considerando as capacidades tecnologicas educacionais e as capacidades de marketing, em instituicoes de ensino superior (IES) privadas no Brasil. Metodologia: Foi realizada uma survey com 1.932 instituicoes de ensino superior, com 316 insercoes validas. A pesquisa envolveu os construtos capacidades dinâmicas, capacidades operacionais, desempenho e dinamismo ambiental. Resultados: A pesquisa revelou a emergencia e a explicacao de um modelo concorrente com relacoes nao consideradas em modelos anteriores, ou seja, a influencia direta das capacidades educacionais tecnologicas sob as capacidades de marketing. Contribuicoes: Os resultados revelaram uma maior complexidade gerencial quando se trata da relacao entre CDs e desempenho e trazem contribuicoes para os estudos das IES no pais e para a pratica da gestao academica.
{"title":"Capacidades dinâmicas, capacidades operacionais (educacional-marketing) e desempenho","authors":"A. Takahashi, Sergio Bulgacov, M. Giacomini","doi":"10.7819/RBGN.V0I0.2831","DOIUrl":"https://doi.org/10.7819/RBGN.V0I0.2831","url":null,"abstract":"Objetivo: Verificar a relacao entre as capacidades dinâmicas (CDs) e seu impacto no desempenho mediado pelas capacidades operacionais, considerando as capacidades tecnologicas educacionais e as capacidades de marketing, em instituicoes de ensino superior (IES) privadas no Brasil. Metodologia: Foi realizada uma survey com 1.932 instituicoes de ensino superior, com 316 insercoes validas. A pesquisa envolveu os construtos capacidades dinâmicas, capacidades operacionais, desempenho e dinamismo ambiental. Resultados: A pesquisa revelou a emergencia e a explicacao de um modelo concorrente com relacoes nao consideradas em modelos anteriores, ou seja, a influencia direta das capacidades educacionais tecnologicas sob as capacidades de marketing. Contribuicoes: Os resultados revelaram uma maior complexidade gerencial quando se trata da relacao entre CDs e desempenho e trazem contribuicoes para os estudos das IES no pais e para a pratica da gestao academica.","PeriodicalId":45001,"journal":{"name":"Rbgn-Revista Brasileira De Gestao De Negocios","volume":"19 1","pages":"375-393"},"PeriodicalIF":1.1,"publicationDate":"2017-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.7819/RBGN.V0I0.2831","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49396506","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2017-07-26DOI: 10.7819/RBGN.V19I65.3024
Francisca Tejedo-Romero, J. Araújo, M. Emmendoerfer
Purpose – The purpose of this paper is to identify the corporate governance characteristics of Spanish companies included in the Ibex35 stock price index that influence the voluntary information disclosure policy regarding their Intellectual Capital. Design/methodology/approach – The methodology used was content analysis of 115 annual reports from 23 Ibex35 companies over five years; this allowed for the development of an index to quantify Intellectual Capital information. Findings – Based on Agency-Stakeholders Theory postulates, the main results reveal that companies that disclose most information about their Intellectual Capital are those in which managers have greater managerial ownership, fewer independent directors, separation of functions between the chairman and the chief executive, and larger Boards of Directors. Originality/value – With this study, we contribute to agency-stakeholder theory by analyzing a non-Anglo-Saxon market (characterized by strong executive power and low protection of minority shareholders and other stakeholders), stating that certain characteristics of Corporate Governance condition the disclosure of Intellectual Capital.
{"title":"Corporate governance mechanisms and intellectual capital","authors":"Francisca Tejedo-Romero, J. Araújo, M. Emmendoerfer","doi":"10.7819/RBGN.V19I65.3024","DOIUrl":"https://doi.org/10.7819/RBGN.V19I65.3024","url":null,"abstract":"Purpose – The purpose of this paper is to identify the corporate governance characteristics of Spanish companies included in the Ibex35 stock price index that influence the voluntary information disclosure policy regarding their Intellectual Capital. Design/methodology/approach – The methodology used was content analysis of 115 annual reports from 23 Ibex35 companies over five years; this allowed for the development of an index to quantify Intellectual Capital information. Findings – Based on Agency-Stakeholders Theory postulates, the main results reveal that companies that disclose most information about their Intellectual Capital are those in which managers have greater managerial ownership, fewer independent directors, separation of functions between the chairman and the chief executive, and larger Boards of Directors. Originality/value – With this study, we contribute to agency-stakeholder theory by analyzing a non-Anglo-Saxon market (characterized by strong executive power and low protection of minority shareholders and other stakeholders), stating that certain characteristics of Corporate Governance condition the disclosure of Intellectual Capital.","PeriodicalId":45001,"journal":{"name":"Rbgn-Revista Brasileira De Gestao De Negocios","volume":"19 1","pages":"394-414"},"PeriodicalIF":1.1,"publicationDate":"2017-07-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.7819/RBGN.V19I65.3024","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"71251910","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Purpose – The aim of this paper is to examine whether the perception of job insecurity negatively affects procedural fairness, which may relate to the Organizational Citizenship Behavior (OCB). Finally, we have tested whether perceived supervisor support has a moderating effect in the relationship between procedural fairness and OCB. Design/methodology/approach – Data were collected from a sample of 707 employees in a metal-mechanic company in Chile. Regression analysis was used to analyze the mediating and moderating effects. Findings – It was found that procedural fairness fully mediates the relationship between Job Insecurity and OCB, such that Job Insecurity is negatively related to procedural fairness, which in turn is positively related to OCB. Also, perceived supervisor support moderates the relationship between procedural fairness and OCB. Originality/value – The paper provides new theoretical insights on the effects that perceived job insecurity has on OCB, giving an empirical insight of the mediator and moderator effects that aid in the comprehension of this relationship.
{"title":"The effect of procedural fairness and supervisor support in the relationship between job insecurity and organizational citizenship behavior","authors":"S. L. Bohle, A. M. Alonso","doi":"10.7819/rbgn.v0i0.3023","DOIUrl":"https://doi.org/10.7819/rbgn.v0i0.3023","url":null,"abstract":"Purpose – The aim of this paper is to examine whether the perception of job insecurity negatively affects procedural fairness, which may relate to the Organizational Citizenship Behavior (OCB). Finally, we have tested whether perceived supervisor support has a moderating effect in the relationship between procedural fairness and OCB. Design/methodology/approach – Data were collected from a sample of 707 employees in a metal-mechanic company in Chile. Regression analysis was used to analyze the mediating and moderating effects. Findings – It was found that procedural fairness fully mediates the relationship between Job Insecurity and OCB, such that Job Insecurity is negatively related to procedural fairness, which in turn is positively related to OCB. Also, perceived supervisor support moderates the relationship between procedural fairness and OCB. Originality/value – The paper provides new theoretical insights on the effects that perceived job insecurity has on OCB, giving an empirical insight of the mediator and moderator effects that aid in the comprehension of this relationship.","PeriodicalId":45001,"journal":{"name":"Rbgn-Revista Brasileira De Gestao De Negocios","volume":"19 1","pages":"337-357"},"PeriodicalIF":1.1,"publicationDate":"2017-07-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"71246986","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2017-07-26DOI: 10.7819/RBGN.V19I65.2911
Rafael Barreiros Porto, Rafaela da Rocha Costa, E. Watanabe
Purpose – This study dynamically assessed the effectiveness of marketing activities in the generation of product sales, revenue, and profitability in a micro-enterprise, a context that lacks research in marketing. Design/methodology/approach – A longitudinal multilevel study was conducted using daily panel data for 5,800 products sold and monthly time series on the business level, involving 26 months of commercial and financial records for a micro-enterprise (a drugstore). Panel and time series regressions were performed. Findings – The research shows that (1) marketing activities, in particular price elasticity, quite accurately generate product sales, (2) the aggregated estimate of total marketing activities predicts monthly company revenue and profitability, and (3) in the investigated company, if marketing activities are intensified in the same proportion to increase costs in products and goods, they are not efficient in generating profit. Originality/value – This research supports investigations concerning micro-macro level analysis relationships with commercial and financial data in order to merge marketing decisions to finance.
{"title":"The multilevel effect of marketing activities on sales, revenue and profitability in a micro-enterprise","authors":"Rafael Barreiros Porto, Rafaela da Rocha Costa, E. Watanabe","doi":"10.7819/RBGN.V19I65.2911","DOIUrl":"https://doi.org/10.7819/RBGN.V19I65.2911","url":null,"abstract":"Purpose – This study dynamically assessed the effectiveness of marketing activities in the generation of product sales, revenue, and profitability in a micro-enterprise, a context that lacks research in marketing. Design/methodology/approach – A longitudinal multilevel study was conducted using daily panel data for 5,800 products sold and monthly time series on the business level, involving 26 months of commercial and financial records for a micro-enterprise (a drugstore). Panel and time series regressions were performed. Findings – The research shows that (1) marketing activities, in particular price elasticity, quite accurately generate product sales, (2) the aggregated estimate of total marketing activities predicts monthly company revenue and profitability, and (3) in the investigated company, if marketing activities are intensified in the same proportion to increase costs in products and goods, they are not efficient in generating profit. Originality/value – This research supports investigations concerning micro-macro level analysis relationships with commercial and financial data in order to merge marketing decisions to finance.","PeriodicalId":45001,"journal":{"name":"Rbgn-Revista Brasileira De Gestao De Negocios","volume":"19 1","pages":"432-452"},"PeriodicalIF":1.1,"publicationDate":"2017-07-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"71251810","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2017-07-26DOI: 10.7819/RBGN.V19I65.2918
Cristian Baú Dal Magro, P. Cunha
Purpose – Red flags are mechanisms that can be used by internal auditors for early detection of possible fraud. In this context, the aim of this study was to identify the relevance credit unions’ internal auditors attribute to red flags in assessing fraud risk. Design/methodology/approach – This article is characterized as descriptive concerning its goals, as a survey as to is procedures, and as quantitative in reference to its approach to the problem. The sample consists of 51 internal auditors working in Credit Union Centers in southern Brazil. Findings – Results indicate that, in the assessment of fraud risk, internal auditors attribute greater importance to red flags referring to operational activities and internal control procedures. In addition, it is suggested that internal auditors are not impartial concerning their perception of relevance of most of the warning signs of the possibility of fraud. Originality/value – The findings contribute by demonstrating to internal auditors the need for greater attention to the use of red flags as auditing tools.
{"title":"Red flags in detecting credit cooperative fraud: the perceptions of internal auditors","authors":"Cristian Baú Dal Magro, P. Cunha","doi":"10.7819/RBGN.V19I65.2918","DOIUrl":"https://doi.org/10.7819/RBGN.V19I65.2918","url":null,"abstract":"Purpose – Red flags are mechanisms that can be used by internal auditors for early detection of possible fraud. In this context, the aim of this study was to identify the relevance credit unions’ internal auditors attribute to red flags in assessing fraud risk. Design/methodology/approach – This article is characterized as descriptive concerning its goals, as a survey as to is procedures, and as quantitative in reference to its approach to the problem. The sample consists of 51 internal auditors working in Credit Union Centers in southern Brazil. Findings – Results indicate that, in the assessment of fraud risk, internal auditors attribute greater importance to red flags referring to operational activities and internal control procedures. In addition, it is suggested that internal auditors are not impartial concerning their perception of relevance of most of the warning signs of the possibility of fraud. Originality/value – The findings contribute by demonstrating to internal auditors the need for greater attention to the use of red flags as auditing tools.","PeriodicalId":45001,"journal":{"name":"Rbgn-Revista Brasileira De Gestao De Negocios","volume":"19 1","pages":"469-491"},"PeriodicalIF":1.1,"publicationDate":"2017-07-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.7819/RBGN.V19I65.2918","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"71251865","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2017-07-26DOI: 10.7819/RBGN.V19I65.2742
Clóvis Antônio Kronbauer, Luiz Henrique Figueira Marquezan, Marco Aurélio Barbosa, Carlos Alberto Diehl
Purpose – This study researches whether the change in NBC TG, promoted in 2011, that excluded Prudence (Conservatism), had any effect on companies’ accounting information. Design/methodology/approach – Quantitative approach, using a linear regression based on the Basu (1997) method, Wilcoxon tests and t test, on a sample with 109 companies, listed on the BM&FBovespa, from 2008 to 2013. Findings – The results indicate that conservatism is present in accounting for the entire period, and changes do not occur in this feature of the accounting information as of 2011. Originality/value – This research reinforces the perception of the superiority of economic interest, in particular for possible tax gains, to the detriment of accounting information quality, be it of regulatory origin or another.
{"title":"Analysis of the effects of conservatism in accounting information after the 2011 change in the basic conceptual pronouncement","authors":"Clóvis Antônio Kronbauer, Luiz Henrique Figueira Marquezan, Marco Aurélio Barbosa, Carlos Alberto Diehl","doi":"10.7819/RBGN.V19I65.2742","DOIUrl":"https://doi.org/10.7819/RBGN.V19I65.2742","url":null,"abstract":"Purpose – This study researches whether the change in NBC TG, promoted in 2011, that excluded Prudence (Conservatism), had any effect on companies’ accounting information. Design/methodology/approach – Quantitative approach, using a linear regression based on the Basu (1997) method, Wilcoxon tests and t test, on a sample with 109 companies, listed on the BM&FBovespa, from 2008 to 2013. Findings – The results indicate that conservatism is present in accounting for the entire period, and changes do not occur in this feature of the accounting information as of 2011. Originality/value – This research reinforces the perception of the superiority of economic interest, in particular for possible tax gains, to the detriment of accounting information quality, be it of regulatory origin or another.","PeriodicalId":45001,"journal":{"name":"Rbgn-Revista Brasileira De Gestao De Negocios","volume":"44 1","pages":"453-468"},"PeriodicalIF":1.1,"publicationDate":"2017-07-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.7819/RBGN.V19I65.2742","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"71252064","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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