Empresas que se destacam pela qualidade das informações a seus usuários externos também se destacam pela utilização de artefatos modernos de contabilidade gerencial? Do companies who stand out for information quality for external users also stand out for the use of modern management accounting artifacts?

Estudos empíricos têm indicado baixo grau de utilização de artefatos modernos de Contabilidade Gerencial propostos pela literatura. No âmbito teórico, a teoria da contabilidade engloba o pressuposto de que a contabilidade deveria atender eficazmente os seus usuários externos e internos. Este estudo tem dois objetivos principais: avaliar se (a) empresas brasileiras que se destacam pelo seu porte na economia brasileira utilizam artefatos modernos de Contabilidade Gerencial e (b) empresas que se destacam pela qualidade de suas informações aos usuários externos, também, se destacam pela maior utilização de artefatos modernos de Contabilidade Gerencial de apoio a usuários internos. Uma amostra de 90 empresas foi examinada, selecionadas dentre empresas listadas entre as 500 maiores empresas (edição de 2005 de Melhores e Maiores) e dentre o rol de empresas que foram indicadas ao Prêmio ANEFAC-FIPECAFI-SERASA, Troféu Transparência, entre os anos-base de 1996 a2004. Dados foram coletados por meio de questionário endereçado ao gestor da área de Contabilidade Gerencial, contendo questões relativas ao grau de utilização de artefatos tradicionais e modernos de Contabilidade Gerencial. Os resultados do estudo demonstram que (a) as empresas da amostra utilizam artefatos modernos de Contabilidade Gerencial e (b) a amostra de empresas indicadas para o prêmio não se diferencia, em termos de utilização de artefatos modernos de Contabilidade Gerencial, do grupo das demais empresas pesquisadas.<br>Empirical studies have indicated low levels of adoption of modern management accounting artifacts, as suggested by the literature. Accounting theory encompasses the assumption that accounting should effectively assist both internal and external users. The present study aims at two main goals: to evaluate whether (a) large Brazilian companies actually use modern management accounting artifacts; and (b) companies that stand out by the quality of information disclosed to external users also stand out in terms of how they assist their internal users. A sample of 90 companies is examined, selected from the 500 largest companies in Brazil (2005 edition of "Melhores e Maiores") and from the nominees for the ANEFAC-FIPECAFI-SERASA Transparency Award (from 1996 to 2004). Data was collected from a survey submitted to the head of management accounting area, with items related to the level of use of both traditional and modern management accounting artifacts. Findings demonstrate that (a) the sample companies do use modern management accounting artifacts; and (b) the companies nominated to the award do not differ from the other companies in terms of use of such artifacts.

First-line antiretroviral therapy with a protease inhibitor versus non-nucleoside reverse transcriptase inhibitor and switch at higher versus low viral load in HIV-infected children: An open-label, randomised phase 2/3 trial

Background: Children with HIV will be on antiretroviral therapy (ART) longer than adults, and therefore the durability of first-line ART and timing of switch to second-line are key questions. We assess the long-term outcome of protease inhibitor and non-nucleoside reverse transcriptase inhibitor (NNRTI) first-line ART and viral load switch criteria in children. Methods: In a randomised open-label factorial trial, we compared effectiveness of two nucleoside reverse transcriptase inhibitors (NRTIs) plus a protease inhibitor versus two NRTIs plus an NNRTI and of switch to second-line ART at a viral load of 1000 copies per mL versus 30 000 copies per mL in previously untreated children infected with HIV from Europe and North and South America. Random assignment was by computer-generated sequentially numbered lists stratified by age, region, and by exposure to perinatal ART. Primary outcome was change in viral load between baseline and 4 years. Analysis was by intention to treat, which we defined as all patients that started treatment. This study is registered with ISRCTN, number ISRCTN73318385. Findings: Between Sept 25, 2002, and Sept 7, 2005, 266 children (median age 6\ub75 years; IQR 2\ub78-12\ub79) were randomly assigned treatment regimens: 66 to receive protease inhibitor and switch to second-line at 1000 copies per mL (PI-low), 65 protease inhibitor and switch at 30 000 copies per mL (PI-higher), 68 NNRTI and switch at 1000 copies per mL (NNRTI-low), and 67 NNRTI and switch at 30 000 copies per mL (NNRTI-higher). Median follow-up was 5\ub70 years (IQR 4\ub72-6\ub70) and 188 (71%) children were on first-line ART at trial end. At 4 years, mean reductions in viral load were -3\ub716 log10copies per mL for protease inhibitors versus -3\ub731 log10copies per mL for NNRTIs (difference -0\ub715 log10copies per mL, 95% CI -0\ub741 to 0\ub711; p=0\ub726), and -3\ub726 log10copies per mL for switching at the low versus -3\ub720 log10copies per mL for switching at the higher threshold (difference 0\ub706 log10copies per mL, 95% CI -0\ub720 to 0\ub732; p=0\ub756). Protease inhibitor resistance was uncommon and there was no increase in NRTI resistance in the PI-higher compared with the PI-low group. NNRTI resistance was selected early, and about 10% more children accumulated NRTI mutations in the NNRTI-higher than the NNRTI-low group. Nine children had new CDC stage-C events and 60 had grade 3/4 adverse events; both were balanced across randomised groups. Interpretation: Good long-term outcomes were achieved with all treatments strategies. Delayed switching of protease-inhibitor-based ART might be reasonable where future drug options are limited, because the risk of selecting for NRTI and protease-inhibitor resistance is low. Funding: Paediatric European Network for Treatment of AIDS (PENTA) and Pediatric AIDS Clinical Trials Group (PACTG/IMPAACT). \ua9 2011 Elsevier Ltd