Pub Date : 2024-02-22DOI: 10.16930/2237-7662202434302
Rafael Moutinho, Ricardo Luiz Menezes da Silva
The objective of this study is to analyze the effect of investment in environmental, social and governance (ESG) factors on the financial performance of Brazilian companies and on the accumulated abnormal return during the Covid-19 pandemic period. To this end, two theoretical portfolios of the Brazilian market were compared: one composed of ISE (Sustainability Index) companies and the other of Ibovespa companies. The impact of financial performance variables on Abnormal Returns during the Covid-19 pandemic period was analyzed using the Event Study method. This study obtained mixed results. ISE companies obtained higher CAR for the period of the pandemic, demonstrating greater resilience during the crisis. In addition, lower volatility was observed for ESG stocks. The results of the regression models did not identify a positive relationship between profitability indicators and CAR for ISE companies. On the other hand, in line with the hypotheses of this study, there was a positive association between Tobin’s Q of ESG companies and CAR. This research can be useful for academics and investors, as it expands the evidence of ESG investments in terms of financial performance in an emerging market, such as Brazil, and their resilience in times of crisis. Finally, managers, investors, creditors and other professionals may be interested in the results of this research, since ESG investments can develop a competitive advantage, contributing to the long-term success of the business.
{"title":"ESG investments in the Covid-19 pandemic","authors":"Rafael Moutinho, Ricardo Luiz Menezes da Silva","doi":"10.16930/2237-7662202434302","DOIUrl":"https://doi.org/10.16930/2237-7662202434302","url":null,"abstract":"The objective of this study is to analyze the effect of investment in environmental, social and governance (ESG) factors on the financial performance of Brazilian companies and on the accumulated abnormal return during the Covid-19 pandemic period. To this end, two theoretical portfolios of the Brazilian market were compared: one composed of ISE (Sustainability Index) companies and the other of Ibovespa companies. The impact of financial performance variables on Abnormal Returns during the Covid-19 pandemic period was analyzed using the Event Study method. This study obtained mixed results. ISE companies obtained higher CAR for the period of the pandemic, demonstrating greater resilience during the crisis. In addition, lower volatility was observed for ESG stocks. The results of the regression models did not identify a positive relationship between profitability indicators and CAR for ISE companies. On the other hand, in line with the hypotheses of this study, there was a positive association between Tobin’s Q of ESG companies and CAR. This research can be useful for academics and investors, as it expands the evidence of ESG investments in terms of financial performance in an emerging market, such as Brazil, and their resilience in times of crisis. Finally, managers, investors, creditors and other professionals may be interested in the results of this research, since ESG investments can develop a competitive advantage, contributing to the long-term success of the business.","PeriodicalId":516890,"journal":{"name":"Revista Catarinense da Ciência Contábil","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-02-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140440342","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-02-22DOI: 10.16930/2237-7662202434332
C. Caríssimo
The aim of this theoretical essay is to discuss, in the light of accounting and finance theory, the Judgment - REsp 1.877.331 of the 3rd Panel of the Superior Court of Justice (STJ), which decided that to determine the assets of a retiring partner, unless determined in the Articles of Association, the Discounted Cash Flow (DCF) method is not pertinent. As a basis for the argumentation of this essay, the concepts of assets and their characteristic of generating future economic benefits were incorporated. For the essayist, this characteristic is a beacon for measuring assets and the value of a company, which is made up of a set of tangible and intangible assets. The Discounted Cash Flow is considered one of the main methods for valuing companies. It is essentially financial, derived from the capacity to generate future projected benefits, discounted to present value, adding the value of perpetuity. This method can measure the company in its current situation without the need for growth projections or future macroeconomic factors since case law considers that the future does not belong to the retiring partner. However, the ability to generate these economic benefits cannot be disregarded, which could lead to a valuation that is not fair value, thus harming one of the parties in the dispute. Based on these aspects discussed in the essay, using Discounted Cash Flows in Asset Determination processes is considered pertinent.
{"title":"Considerations on the discounted cash flow method in the determination of assets","authors":"C. Caríssimo","doi":"10.16930/2237-7662202434332","DOIUrl":"https://doi.org/10.16930/2237-7662202434332","url":null,"abstract":"The aim of this theoretical essay is to discuss, in the light of accounting and finance theory, the Judgment - REsp 1.877.331 of the 3rd Panel of the Superior Court of Justice (STJ), which decided that to determine the assets of a retiring partner, unless determined in the Articles of Association, the Discounted Cash Flow (DCF) method is not pertinent. As a basis for the argumentation of this essay, the concepts of assets and their characteristic of generating future economic benefits were incorporated. For the essayist, this characteristic is a beacon for measuring assets and the value of a company, which is made up of a set of tangible and intangible assets. The Discounted Cash Flow is considered one of the main methods for valuing companies. It is essentially financial, derived from the capacity to generate future projected benefits, discounted to present value, adding the value of perpetuity. This method can measure the company in its current situation without the need for growth projections or future macroeconomic factors since case law considers that the future does not belong to the retiring partner. However, the ability to generate these economic benefits cannot be disregarded, which could lead to a valuation that is not fair value, thus harming one of the parties in the dispute. Based on these aspects discussed in the essay, using Discounted Cash Flows in Asset Determination processes is considered pertinent.","PeriodicalId":516890,"journal":{"name":"Revista Catarinense da Ciência Contábil","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-02-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140440748","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-02-22DOI: 10.16930/2237-766220243421
Fabio Marsicano Fagundes, T. V. Brugni, S. N. Nossa
Este estudo objetiva analisar a habilidade gerencial na prática do gerenciamento de resultados, via suavização de resultados e accruals, nas empresas da B3. Para tal, realizou-se uma pesquisa quantitativa e descritiva com os dados obtidos na base de dados da Economática, que perfez uma amostra com 966 observações, no período de 2010 a 2020. Utilizou-se como medida de habilidade gerencial o modelo de Demerjian et al. (2012), que possui como parâmetros de eficiência as características do gerente na utilização dos recursos para gerar receitas. Para medir a suavização e os níveis de gerenciamento de resultados, utilizaram-se os modelos de Leuz et al. (2003) e McNichols (2002), respectivamente. Os resultados demonstraram que, em média, os gestores mais habilidosos tendem a suavizar e gerenciar resultados em níveis maiores do que gestores com menor habilidade, o que sinaliza que no Brasil, em média, os gestores mais hábeis tendem a diminuir a qualidade do lucro das firmas brasileiras. Este trabalho contribui com a literatura e preenche uma lacuna sobre a habilidade gerencial e o impacto dos resultados das empresas brasileiras, pois evidencia que, no Brasil, a habilidade gerencial está associada com práticas de suavização e gerenciamento de resultados e lança uma luz para as partes interessadas a respeito da influência do perfil dos gestores e suas capacidades de influenciarem nos números divulgados no mercado brasileiro.
{"title":"Habilidade gerencial e qualidade da informação contábil no Brasil","authors":"Fabio Marsicano Fagundes, T. V. Brugni, S. N. Nossa","doi":"10.16930/2237-766220243421","DOIUrl":"https://doi.org/10.16930/2237-766220243421","url":null,"abstract":"Este estudo objetiva analisar a habilidade gerencial na prática do gerenciamento de resultados, via suavização de resultados e accruals, nas empresas da B3. Para tal, realizou-se uma pesquisa quantitativa e descritiva com os dados obtidos na base de dados da Economática, que perfez uma amostra com 966 observações, no período de 2010 a 2020. Utilizou-se como medida de habilidade gerencial o modelo de Demerjian et al. (2012), que possui como parâmetros de eficiência as características do gerente na utilização dos recursos para gerar receitas. Para medir a suavização e os níveis de gerenciamento de resultados, utilizaram-se os modelos de Leuz et al. (2003) e McNichols (2002), respectivamente. Os resultados demonstraram que, em média, os gestores mais habilidosos tendem a suavizar e gerenciar resultados em níveis maiores do que gestores com menor habilidade, o que sinaliza que no Brasil, em média, os gestores mais hábeis tendem a diminuir a qualidade do lucro das firmas brasileiras. Este trabalho contribui com a literatura e preenche uma lacuna sobre a habilidade gerencial e o impacto dos resultados das empresas brasileiras, pois evidencia que, no Brasil, a habilidade gerencial está associada com práticas de suavização e gerenciamento de resultados e lança uma luz para as partes interessadas a respeito da influência do perfil dos gestores e suas capacidades de influenciarem nos números divulgados no mercado brasileiro.","PeriodicalId":516890,"journal":{"name":"Revista Catarinense da Ciência Contábil","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-02-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140438507","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-02-09DOI: 10.16930/2237-766220243441
Vinícius Jesus Souza, Sheizi Calheira de Freitas, J. Bispo
O impairment test, embora seja relevante para a qualidade da informação contábil, requer a realização de estimativas subjetivas que permitem discricionariedade à gestão das empresas e abrem margem para o gerenciamento de resultados, sobretudo quando há permissão para que as perdas sejam revertidas. Nesse contexto, esta pesquisa objetivou investigar se existe relação entre as reversões das perdas por impairment evidenciadas pelas empresas brasileiras listadas na B3 e a prática de gerenciamento de resultados entre 2010 e 2019. Para isso, foi realizada uma pesquisa descritiva e quantitativa que testou três hipóteses originalmente desenvolvidas no trabalho de Duh et al. (2009) para analisar se as empresas que mais reconhecem perdas por impairment revertem essas perdas no futuro para evitar a diminuição do resultado contábil e se esse comportamento é mais pronunciado diante de maiores níveis de endividamento ou quando remuneram seus gestores com base no lucro. Os achados revelaram que, embora as empresas que reconheçam mais perdas realizem maiores reversões no futuro, essas reversões não ocorreram em um contexto de declínio do resultado e não foram influenciadas significativamente pelo endividamento e pela sensibilidade da remuneração dos gestores ao lucro. Considerando a escassez de evidências empíricas sobre essa temática no Brasil e a necessidade de se observar esse fenômeno em diferentes ambientes institucionais e regulatórios, espera-se que este trabalho contribua para estimular a realização de outros estudos semelhantes, bem como para fomentar discussões sobre como a possibilidade de reverter as perdas por impairment afeta a qualidade da informação contábil.
{"title":"Reversão de perdas por Impairment e gerenciamento de resultados","authors":"Vinícius Jesus Souza, Sheizi Calheira de Freitas, J. Bispo","doi":"10.16930/2237-766220243441","DOIUrl":"https://doi.org/10.16930/2237-766220243441","url":null,"abstract":"O impairment test, embora seja relevante para a qualidade da informação contábil, requer a realização de estimativas subjetivas que permitem discricionariedade à gestão das empresas e abrem margem para o gerenciamento de resultados, sobretudo quando há permissão para que as perdas sejam revertidas. Nesse contexto, esta pesquisa objetivou investigar se existe relação entre as reversões das perdas por impairment evidenciadas pelas empresas brasileiras listadas na B3 e a prática de gerenciamento de resultados entre 2010 e 2019. Para isso, foi realizada uma pesquisa descritiva e quantitativa que testou três hipóteses originalmente desenvolvidas no trabalho de Duh et al. (2009) para analisar se as empresas que mais reconhecem perdas por impairment revertem essas perdas no futuro para evitar a diminuição do resultado contábil e se esse comportamento é mais pronunciado diante de maiores níveis de endividamento ou quando remuneram seus gestores com base no lucro. Os achados revelaram que, embora as empresas que reconheçam mais perdas realizem maiores reversões no futuro, essas reversões não ocorreram em um contexto de declínio do resultado e não foram influenciadas significativamente pelo endividamento e pela sensibilidade da remuneração dos gestores ao lucro. Considerando a escassez de evidências empíricas sobre essa temática no Brasil e a necessidade de se observar esse fenômeno em diferentes ambientes institucionais e regulatórios, espera-se que este trabalho contribua para estimular a realização de outros estudos semelhantes, bem como para fomentar discussões sobre como a possibilidade de reverter as perdas por impairment afeta a qualidade da informação contábil.","PeriodicalId":516890,"journal":{"name":"Revista Catarinense da Ciência Contábil","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-02-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139894959","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-02-09DOI: 10.16930/2237-7662202434412
Vinícius Jesus Souza, Sheizi Calheira de Freitas, Jorge de Souza Bispo
Although the impairment test is relevant to the quality of accounting information, it requires subjective estimates that allow discretion to manage companies and give rise to earnings management, especially when losses can be reversed. In this context, this research aimed to investigate whether there is a relationship between the reversals of impairment losses evidenced by Brazilian companies listed on B3 and the practice of earnings management between 2010 and 2019. For this, descriptive and quantitative research was conducted, which tested three hypotheses initially developed in the work of Duh et al. (2009) to analyze whether the companies that most recognize impairment losses reverse these losses in the future to avoid the decrease in accounting earnings and whether this behavior is more pronounced in higher levels of indebtedness or when their managers are paid for performance. The findings revealed that, although companies that recognize more losses conduct more significant reversals in the future, these reversals did not occur in the context of declining earnings and were not significantly influenced by indebtedness and the managers’ pay-performance sensitivity. Considering the scarcity of empirical evidence on this topic in Brazil and the need to observe this phenomenon in different institutional and regulatory environments, it is expected that this study will contribute to stimulating the conducting of other similar studies, as well as to foster discussions on how the possibility of reversing impairment losses affects the quality of accounting information.
{"title":"Reversal of impairment losses and earnings management","authors":"Vinícius Jesus Souza, Sheizi Calheira de Freitas, Jorge de Souza Bispo","doi":"10.16930/2237-7662202434412","DOIUrl":"https://doi.org/10.16930/2237-7662202434412","url":null,"abstract":"Although the impairment test is relevant to the quality of accounting information, it requires subjective estimates that allow discretion to manage companies and give rise to earnings management, especially when losses can be reversed. In this context, this research aimed to investigate whether there is a relationship between the reversals of impairment losses evidenced by Brazilian companies listed on B3 and the practice of earnings management between 2010 and 2019. For this, descriptive and quantitative research was conducted, which tested three hypotheses initially developed in the work of Duh et al. (2009) to analyze whether the companies that most recognize impairment losses reverse these losses in the future to avoid the decrease in accounting earnings and whether this behavior is more pronounced in higher levels of indebtedness or when their managers are paid for performance. The findings revealed that, although companies that recognize more losses conduct more significant reversals in the future, these reversals did not occur in the context of declining earnings and were not significantly influenced by indebtedness and the managers’ pay-performance sensitivity. Considering the scarcity of empirical evidence on this topic in Brazil and the need to observe this phenomenon in different institutional and regulatory environments, it is expected that this study will contribute to stimulating the conducting of other similar studies, as well as to foster discussions on how the possibility of reversing impairment losses affects the quality of accounting information.","PeriodicalId":516890,"journal":{"name":"Revista Catarinense da Ciência Contábil","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-02-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139895126","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-02-02DOI: 10.16930/2237-766220243410
Wendy Witt Haddad Carraro, Letícia Bersch Bruxel, Fernanda da Silva Momo, Alan Bandeira Pinheiro
Por abordar a inovação, criatividade e solução de problemas nos contextos corporativos, o Design Thinking tem despertado interesse tanto de acadêmicos, quanto de profissionais. Apesar disso, essa metodologia ainda tem sido pouco difundida entre os profissionais contábeis. Portanto, este estudo teve por objetivo identificar como a metodologia do Design Thinking pode ser utilizada para promover a valorização do profissional contábil. O estudo envolveu 521 discentes que cursaram a disciplina de Planejamento Contábil, ofertada na sétima etapa do curso de Ciências Contábeis de uma universidade federal do sul do Brasil. Utilizando o levantamento como procedimento técnico, realizou-se a análise de conteúdo dos registros das percepções e das ideias geradas em oficinas de Design Thinking, com uso do Nvivo e Microsoft Excel. As percepções dos estudantes, quanto à aplicação da metodologia, evidenciaram que sua utilização é propícia para a criação de ideias inovadoras, bem como fez com que eles saíssem da zona de conforto. Os estudantes registraram estar cientes de que utilizam muito pouco a criatividade, mas se preocupam com seu desenvolvimento, pois entendem que agrega valor profissional e pessoal, além de beneficiar a profissão como um todo. Tem-se como implicação prática a ilustração de como essa metodologia pode contribuir para o estabelecimento de uma nova imagem profissional, sendo possível que conselhos federais e estaduais de contabilidade a utilizem.
由于 "设计思维 "涉及企业环境中的创新、创造力和问题解决，因此引起了学术界和专业人士的兴趣。尽管如此，这种方法仍未在会计专业人员中得到广泛应用。因此，本研究旨在确定如何利用设计思维方法促进会计专业人员的价值提升。这项研究涉及巴西南部一所联邦大学会计课程第七阶段的会计规划科目，共有 521 名学生参加。以调查作为技术程序，使用 Nvivo 和 Microsoft Excel 对设计思维研讨会上产生的看法和想法记录进行了内容分析。学生们对该方法应用的看法表明，该方法的使用有利于创新想法的产生，同时也使他们走出了自己的舒适区。学生们报告说，他们意识到自己很少使用创造力，但他们关心创造力的发展，因为他们知道创造力不仅能增加专业和个人价值，还能使整个专业受益。实际意义在于说明这种方法如何有助于树立新的专业形象，联邦和州会计委员会有可能使用这种方法。
{"title":"Desenvolvendo contadores criativos","authors":"Wendy Witt Haddad Carraro, Letícia Bersch Bruxel, Fernanda da Silva Momo, Alan Bandeira Pinheiro","doi":"10.16930/2237-766220243410","DOIUrl":"https://doi.org/10.16930/2237-766220243410","url":null,"abstract":"Por abordar a inovação, criatividade e solução de problemas nos contextos corporativos, o Design Thinking tem despertado interesse tanto de acadêmicos, quanto de profissionais. Apesar disso, essa metodologia ainda tem sido pouco difundida entre os profissionais contábeis. Portanto, este estudo teve por objetivo identificar como a metodologia do Design Thinking pode ser utilizada para promover a valorização do profissional contábil. O estudo envolveu 521 discentes que cursaram a disciplina de Planejamento Contábil, ofertada na sétima etapa do curso de Ciências Contábeis de uma universidade federal do sul do Brasil. Utilizando o levantamento como procedimento técnico, realizou-se a análise de conteúdo dos registros das percepções e das ideias geradas em oficinas de Design Thinking, com uso do Nvivo e Microsoft Excel. As percepções dos estudantes, quanto à aplicação da metodologia, evidenciaram que sua utilização é propícia para a criação de ideias inovadoras, bem como fez com que eles saíssem da zona de conforto. Os estudantes registraram estar cientes de que utilizam muito pouco a criatividade, mas se preocupam com seu desenvolvimento, pois entendem que agrega valor profissional e pessoal, além de beneficiar a profissão como um todo. Tem-se como implicação prática a ilustração de como essa metodologia pode contribuir para o estabelecimento de uma nova imagem profissional, sendo possível que conselhos federais e estaduais de contabilidade a utilizem.","PeriodicalId":516890,"journal":{"name":"Revista Catarinense da Ciência Contábil","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-02-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139897049","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-02-02DOI: 10.16930/2237-766220243410
Wendy Witt Haddad Carraro, Letícia Bersch Bruxel, Fernanda da Silva Momo, Alan Bandeira Pinheiro
Por abordar a inovação, criatividade e solução de problemas nos contextos corporativos, o Design Thinking tem despertado interesse tanto de acadêmicos, quanto de profissionais. Apesar disso, essa metodologia ainda tem sido pouco difundida entre os profissionais contábeis. Portanto, este estudo teve por objetivo identificar como a metodologia do Design Thinking pode ser utilizada para promover a valorização do profissional contábil. O estudo envolveu 521 discentes que cursaram a disciplina de Planejamento Contábil, ofertada na sétima etapa do curso de Ciências Contábeis de uma universidade federal do sul do Brasil. Utilizando o levantamento como procedimento técnico, realizou-se a análise de conteúdo dos registros das percepções e das ideias geradas em oficinas de Design Thinking, com uso do Nvivo e Microsoft Excel. As percepções dos estudantes, quanto à aplicação da metodologia, evidenciaram que sua utilização é propícia para a criação de ideias inovadoras, bem como fez com que eles saíssem da zona de conforto. Os estudantes registraram estar cientes de que utilizam muito pouco a criatividade, mas se preocupam com seu desenvolvimento, pois entendem que agrega valor profissional e pessoal, além de beneficiar a profissão como um todo. Tem-se como implicação prática a ilustração de como essa metodologia pode contribuir para o estabelecimento de uma nova imagem profissional, sendo possível que conselhos federais e estaduais de contabilidade a utilizem.
由于 "设计思维 "涉及企业环境中的创新、创造力和问题解决，因此引起了学术界和专业人士的兴趣。尽管如此，这种方法仍未在会计专业人员中得到广泛应用。因此，本研究旨在确定如何利用设计思维方法促进会计专业人员的价值提升。这项研究涉及巴西南部一所联邦大学会计课程第七阶段的会计规划科目，共有 521 名学生参加。以调查作为技术程序，使用 Nvivo 和 Microsoft Excel 对设计思维研讨会上产生的看法和想法记录进行了内容分析。学生们对该方法应用的看法表明，该方法的使用有利于创新想法的产生，同时也使他们走出了自己的舒适区。学生们报告说，他们意识到自己很少使用创造力，但他们关心创造力的发展，因为他们知道创造力不仅能增加专业和个人价值，还能使整个专业受益。实际意义在于说明这种方法如何有助于树立新的专业形象，联邦和州会计委员会有可能使用这种方法。
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Pub Date : 2024-02-02DOI: 10.16930/2237-7662202434102
Wendy Beatriz Witt Haddad Carraro, Letícia Bersch Bruxel, Fernanda da Silva Momo, Alan Bandeira Pinheiro
By addressing innovation, creativity, and problem-solving in corporate contexts, Design Thinking has attracted the interest of both scholars and professionals. Despite this, this methodology has still been little disseminated among accounting professionals. Therefore, this study aimed to identify how the Design Thinking methodology can be used to promote the appreciation of the accounting professional. The study involved 521 students who attended the Accounting Planning discipline, offered in the seventh stage of the Accounting Sciences course at a federal university in southern Brazil. Using the survey as a technical procedure, the content analysis of the records of perceptions and ideas generated in Design Thinking workshops was conducted using Nvivo and Microsoft Excel. The students' perceptions regarding the application of the methodology showed that its use is conducive to creating innovative ideas and making them leave their comfort zone. Students reported being aware that they use creativity very little. Still, they are concerned about their development, as they understand that it adds professional and personal value and benefits the profession as a whole. The practical implication is the illustration of how this methodology can contribute to establishing a new professional image, and federal and state accounting councils can use it.
通过解决企业环境中的创新、创造力和问题解决，设计思维吸引了学者和专业人士的兴趣。尽管如此，这种方法在会计专业人员中的传播仍然很少。因此，本研究旨在确定如何利用设计思维方法来提高会计专业人员的鉴赏能力。这项研究涉及巴西南部一所联邦大学会计科学课程第七阶段开设的会计规划学科的 521 名学生。以调查作为技术程序，使用 Nvivo 和 Microsoft Excel 对设计思维研讨会中产生的看法和想法记录进行了内容分析。学生们对该方法应用的看法表明，该方法的应用有利于产生创新想法，并使他们脱离舒适区。学生们表示，他们意识到自己很少使用创造力。尽管如此，他们还是很关心自己的发展，因为他们知道创造力会增加专业和个人价值，并有利于整个专业。其实际意义在于说明这种方法如何有助于树立新的专业形象，联邦和州会计委员会可以加以利用。
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Pub Date : 2024-02-02DOI: 10.16930/2237-7662202434192
André Lamblet Dias, Thiago de Abreu Costa
This study analyzed the effect of adopting CPC 47 (IFRS 15) for revenue recognition on the quality of accounting information from the perspective of revenue management in the Brazilian stock market. The study sample has a total of 560 observations corresponding to 112 companies from 2016 to 2020. The models by specific discretionary accruals of revenues proposed by Caylor (2010) and Stubben (2010) were considered to measure the management levels. As a method of analysis, we used regression models with panel data and tests at a significance level of 5%. According to the results obtained, it was impossible to confirm that adopting CPC 47 (IFRS 15) affected the quality of accounting information from the increase in revenue management levels, as well as whether the effects on the specific sectors indicated by the literature as more impacted were more significant than the other sectors in the Brazilian capital market. The research is relevant because it advances existing studies by using two different revenue management models to analyze the effects of specific accruals after adopting the standard and, in addition, extends the period and sample of Brazilian companies. Therefore, this research contributes to deepening discussions on the effects of applying accounting standards and assists in the analysis of regulatory bodies, preparers, auditors, and financial information on the effects of the new accounting standard after adoption, especially in the Post-Implementation Review (PIR) process of IFRS15.
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Pub Date : 2024-02-02DOI: 10.16930/2237-7662202434102
Wendy Beatriz Witt Haddad Carraro, Letícia Bersch Bruxel, Fernanda da Silva Momo, Alan Bandeira Pinheiro
By addressing innovation, creativity, and problem-solving in corporate contexts, Design Thinking has attracted the interest of both scholars and professionals. Despite this, this methodology has still been little disseminated among accounting professionals. Therefore, this study aimed to identify how the Design Thinking methodology can be used to promote the appreciation of the accounting professional. The study involved 521 students who attended the Accounting Planning discipline, offered in the seventh stage of the Accounting Sciences course at a federal university in southern Brazil. Using the survey as a technical procedure, the content analysis of the records of perceptions and ideas generated in Design Thinking workshops was conducted using Nvivo and Microsoft Excel. The students' perceptions regarding the application of the methodology showed that its use is conducive to creating innovative ideas and making them leave their comfort zone. Students reported being aware that they use creativity very little. Still, they are concerned about their development, as they understand that it adds professional and personal value and benefits the profession as a whole. The practical implication is the illustration of how this methodology can contribute to establishing a new professional image, and federal and state accounting councils can use it.
通过解决企业环境中的创新、创造力和问题解决，设计思维吸引了学者和专业人士的兴趣。尽管如此，这种方法在会计专业人员中的传播仍然很少。因此，本研究旨在确定如何利用设计思维方法来提高会计专业人员的鉴赏能力。这项研究涉及巴西南部一所联邦大学会计科学课程第七阶段开设的会计规划学科的 521 名学生。以调查作为技术程序，使用 Nvivo 和 Microsoft Excel 对设计思维研讨会中产生的看法和想法记录进行了内容分析。学生们对该方法应用的看法表明，该方法的应用有利于产生创新想法，并使他们脱离舒适区。学生们表示，他们意识到自己很少使用创造力。尽管如此，他们还是很关心自己的发展，因为他们知道创造力会增加专业和个人价值，并有利于整个专业。其实际意义在于说明这种方法如何有助于树立新的专业形象，联邦和州会计委员会可以加以利用。
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