Supply chain management and inter-organisational accounting : a Brazilian case.

The main purpose of this study is to extend knowledge of inter-organisational accounting (IOA). The role of accounting in the development of a supply chain management (SCM) initiative is analysed through an actor-network theory (ANT) lens, which allows recognition of accounting as a non-human actor capable of influencing the outcome of social relations. ANT is used to understand how accounting can be an actor in contributing to the mediation, building, and shaping of a SCM project. The field research consists of an action research (AR) case study based on a Brazilian glassware manufacturer. AR involves both taking action and developing knowledge about action. AR was chosen in response to the call for further studies using this methodological approach according to the management accounting literature. Moreover, AR enhanced access to the case company and followed an ongoing situation, which is essential from the ANT perspective. The innovative combination of ANT and AR is a distinctive aspect of this research, facilitating its contribution to both the theory and practice of management accounting. Despite potential controversies that can arise, the findings of this research emphasise that the combination of ANT and AR is worth pursuing. This research brings new insights regarding resistance to change in the lOA context. It was observed that accounting can be, at the same time, a source of motivation and resistance to change. The findings also show that accounting may need to change in order to adapt to the SCM environment and reinforces that there is a strong and complex relationship between trust and accounting in this context. Moreover, this research confirms that accounting may play a constitutional, but controversial role in the development of inter-organisational relationships. Thus, this thesis contributes to the body of literature on IOA, highlighting new controversies and providing insights into the Brazilian context. Since Brazil is one of the 'BRIC' (Brazil, Russia, India, China) countries, it is anticipated that this research will help to inform the growing debates on the application of accounting and SCM practices in emerging economies

O papel da troca de informações interorganizacionais e da escolha do mecanismo de coordenação na performance da cadeia de produção avícola de Pernambuco

Dissertação (mestrado)—Programa Multi-institucional e Inter-Regional de Pós-Graduação em Ciências Contábeis, UnB, UFPB, UFPE, UFRN, 2002.Este estudo objetiva verificar a importância da troca de informações interorganizacionais no desempenho dos produtores de frango de corte do Estado de Pernambuco. Para atingir os objetivos propostos na pesquisa realizou-se: (a) uma revisão bibliográfica, que deu suporte teórico ao estudo; e (b) uma pesquisa de campo. A Contabilidade pode ser bastante útil neste processo de troca de informações. A contabilidade gerencial desenvolvida pelas empresas tem, atualmente, seu escopo de atuação limitado às suas fronteiras legais. No entanto, as informações de custos e de resultados terão que ser transmitidas para os demais elos da cadeia de produção. Portanto, o desenvolvimento do SCM - Supply Chain Management (Gerenciamento de Cadeias de Produção) requer o surgimento de uma nova contabilidade gerencial, que considere explicitamente a cadeia de produção. Foram realizadas entrevistas pessoais com 38 produtores de frango d corte do Estado de Pernambuco, buscando identificar o tipo e a intensidade das informações trocadas por esses produtores ao longo da cadeia de produção avícola. Dentre estes, 06 são produtores independentes, ou seja, que atuam sozinhos em várias etapas da cadeia avícola; 14 são integradores, que operam a etapa de criação de frangos de corte em granjas próprias e com a colaboração de outros produtores (integrados) que criam os frangos para eles abaterem e/ou comercializarem; e 18 são produtores integrados, que atuam apenas na etapa de criação das aves, produzindo frangos para os integradores. Os resultados revelam que a maioria dos produtores troca informações com outros produtores e que eles têm boas relações entre si. No entanto, observa-se que o grupo de produtores independentes e de integradores utiliza mais fontes de informações para gerenciar seus negócios do que o grupo de produtores integrados. Enquanto os integrados valorizam mais as informações internas e a recebida dos integradores, os produtores independentes também estão preocupados com informações técnicas, além de atribuírem grande importância para as informações dos elos antecedentes. Verificou-se que a performance dos produtores de frango de corte do Estado de Pernambuco é influenciada, dentre outros, pelos seguintes aspectos: troca de informações interorganizacionais; escolha do mecanismo de coordenação; nível de verticalização dos produtores; e sistema de remuneração.This study investigates the importance of interfirm information exchange on the performance of Pernambuco’s (Northeast of Brazil) poultry supply chain. The proposed goals were attained through: (a) a literature review, which gave theoretical support to the study; and (b) an empirical survey. Accounting can be very useful for the information exchange process. The scope of management accounting is the company’s inside. However, costs and results information must be transmited throughout the whole supply chain. Therefore, the development of SCM - Supply Chain Management requires the implementation of new management accounting, which considers the whole chain of production. To draw empirical evidence, a survey was conducted with thirty eight producers from the Pernambuco’s poultry supply chain. The objective was to identify the type and the intensity of the information exchanged by these producers along the supply chain. Among the survey’s participantes there was: 6 independent producers, the ones who act alone, by themselves, in several stages of the poultry supply chain; 14 contractors or integrators, the ones who operates with the collaboration of other producers (contractees or integrated producers); and 18 contractees, or integrated producers, the ones who operate only in the breeding stage, producing chickens for the contractors. The study reveals that most producers exchange information with other producers and that the relationships among them are considered good. The group of independent producers use more sources of information to manage their business them the contractees. While contractees give more importance to the internal information and to the one received from the contractor, independent producers value more the technical information and the information received from previous links of the chain. The study also shows that the performance of the poultry producers of Pernambuco’s State is influenced by: the interfirm information exchange; the choice of coordination mechanism; the level of verticalization; and the incentive system

Mudanças na contabilidade gerencial: um modelo baseado em três diferentes modelos teórico

This paper aims to present and discuss a theoretical framework model to study the process of management accounting change. The paper draws on new institutional sociology, old institutional economics, and the dialectical perspective. Specifically, the theoretical framework model combines three different frameworks that explain organisational change, namely: Dillard et al.’s (2004) framework, Burns and Scapens’ (2000) framework, and Seo and Creed’s (2002) framework. It is expected that this framework will be able to support the understanding of the complex ‘mishmash’ of inter-related factors at the micro and macro levels that shape management accounting practices. In doing so, this framework will help to understand and explain the process of management accounting change.Key words: management accounting change, new institutional sociology, old institutional economics, dialectical perspective.Esse estudo objetiva apresentar e discutir um modelo teórico para estudar o processo de mudança na contabilidade gerencial. O estudo se baseia na nova sociologia institucional, na economia institucional tradicional e na perspectiva dialética. Especificamente, o modelo teórico combina três diferentes abordagens que explicam a mudança organizacional: abordagem de Dillard et al. (2004), a abordagem de Burns e Scapens (2000) e a abordagem de Seo e Creed (2002). Espera-se que essas abordagens sejam capazes de dar sustentação ao entendimento de “desencontros” complexos dos fatores inter-relacionados tanto no nível micro, quanto no nível macro que moldam as práticas de contabilidade gerencial. Com isso, essa abordagem irá ajudar a entender e explicar o processo de mudança na contabilidade gerencial que ocorre nas organizações.Palavras-chave: mudança na contabilidade gerencial, nova sociologia institucional, economia institucional tradicional, perspectiva dialética

Mudanças na contabilidade gerencial: um modelo baseado em três diferentes modelos teórico

This paper aims to present and discuss a theoretical framework model to study the process of management accounting change. The paper draws on new institutional sociology, old institutional economics, and the dialectical perspective. Specifically, the theoretical framework model combines three different frameworks that explain organisational change, namely: Dillard et al.’s (2004) framework, Burns and Scapens’ (2000) framework, and Seo and Creed’s (2002) framework. It is expected that this framework will be able to support the understanding of the complex ‘mishmash’ of inter-related factors at the micro and macro levels that shape management accounting practices. In doing so, this framework will help to understand and explain the process of management accounting change.Key words: management accounting change, new institutional sociology, old institutional economics, dialectical perspective.Esse estudo objetiva apresentar e discutir um modelo teórico para estudar o processo de mudança na contabilidade gerencial. O estudo se baseia na nova sociologia institucional, na economia institucional tradicional e na perspectiva dialética. Especificamente, o modelo teórico combina três diferentes abordagens que explicam a mudança organizacional: abordagem de Dillard et al. (2004), a abordagem de Burns e Scapens (2000) e a abordagem de Seo e Creed (2002). Espera-se que essas abordagens sejam capazes de dar sustentação ao entendimento de “desencontros” complexos dos fatores inter-relacionados tanto no nível micro, quanto no nível macro que moldam as práticas de contabilidade gerencial. Com isso, essa abordagem irá ajudar a entender e explicar o processo de mudança na contabilidade gerencial que ocorre nas organizações.Palavras-chave: mudança na contabilidade gerencial, nova sociologia institucional, economia institucional tradicional, perspectiva dialética

Voluntary disclosure of Value Chain in Financial Reports of Companies Brazilian Capital Open

Managing the value chain with the aim to achieve competitive advantage in relation to their competitors and in order to reduce costs has become increasingly important for business organizations. The aim of this paper is to analyse whether Brazilian organisations listed on Sao Paulo´s Stock Exchange (BOVESPA) publish information relating to value chain management in their financial reports. In addition, this research aims to investigate the potential relationtionship between evidentiation of this information and two independent variables, gross margin and number of pages. Content Analysis was adopted in the management report and report notes of the year 2011. The analysis was based on the strategic cost management framework developed by Wrubel et al. (2010). The sample selected includes the ten largest non financial organizations, according to their total assets. Despite the fact that publishing the value chain management is not compulsory, it was observed that the businesses studied present on average 30 sentences regarding the topic in their reports. The category internal and external value chain activities represents 54.58% of the total sentences found. It has been found that there is a significant positive correlation between the amount of sentences disclosed and page number of reports, however, it was found that the same does not occur when attempted to correlate the gross margin. As a consequence, the hypothesis that gross margin could be a motivation for higher volume of information regarding value chain was not confirmed

UM ESTUDO BIBLIOMÉTRICO SOBRE AS CARACTERÍSTICAS DOS ARTIGOS DE PERÍCIA CONTÁBIL DOS PRINCIPAIS CONGRESSOS DE CIÊNCIAS CONTÁBEIS.

Este trabalho objetivou verificar quais as características dos artigos científicos apresentados nos principais congressos de Contabilidade, que abordam a temática Perícia Contábil. A pesquisa foi classificada como descritiva e exploratória. Foram selecionados três congressos referências, onde foram encontrados dois mil setecentos e quarenta e dois artigos, selecionando-se dezoito artigos que atendiam aos requisitos da pesquisa (conter os termos perícia, laudo pericial e/ou perito no título, resumo e/ou palavras-chave). Foram analisadas as seguintes características: número de autores, sexo dos autores, formação acadêmica, maior titulação, autores que mais publicam na temática, a natureza das instituições as quais os autores estão vinculados (pública ou privada), a frequência de publicações por instituição, sua localização geográfica, bem como o método de coletas dos dados dos trabalhos e classificação das referências utilizadas. Observou-se neste estudo a pouca quantidade de trabalhos na temática nos congressos analisados, correspondendo a 0,66% do total de artigos dos congressos. O perfil encontrado nesse estudo aponta predominância de trabalhos com dois e quatro autores (38,89%, cada), sendo a maioria de sexo masculino (60,71%), com formação acadêmica em Ciências Contábeis (58,93%), e titulação de mestres (39,29%), provenientes de instituições privadas (64,29%) e da região Sudeste (37,50%) e que utilizam predominantemente referências nacionais (88,77%)

Pervasive gaps in Amazonian ecological research

Biodiversity loss is one of the main challenges of our time,1,2 and attempts to address it require a clear un derstanding of how ecological communities respond to environmental change across time and space.3,4 While the increasing availability of global databases on ecological communities has advanced our knowledge of biodiversity sensitivity to environmental changes,5–7 vast areas of the tropics remain understudied.8–11 In the American tropics, Amazonia stands out as the world’s most diverse rainforest and the primary source of Neotropical biodiversity,12 but it remains among the least known forests in America and is often underrepre sented in biodiversity databases.13–15 To worsen this situation, human-induced modifications16,17 may elim inate pieces of the Amazon’s biodiversity puzzle before we can use them to understand how ecological com munities are responding. To increase generalization and applicability of biodiversity knowledge,18,19 it is thus crucial to reduce biases in ecological research, particularly in regions projected to face the most pronounced environmental changes. We integrate ecological community metadata of 7,694 sampling sites for multiple or ganism groups in a machine learning model framework to map the research probability across the Brazilian Amazonia, while identifying the region’s vulnerability to environmental change. 15%–18% of the most ne glected areas in ecological research are expected to experience severe climate or land use changes by 2050. This means that unless we take immediate action, we will not be able to establish their current status, much less monitor how it is changing and what is being lostinfo:eu-repo/semantics/publishedVersio