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

The inventory of geological heritage of the state of São Paulo, Brazil: Methodological basis, results and perspectives

An inventory of geological sites based on solid and clear criteria is a first step for any geoconservation strategy. This paper describes the method used in the geoheritage inventory of the State of São Paulo, Brazil, and presents its main results. This inventory developed by the geoscientific community aimed to identify geosites with scientific value in the whole state, using a systematic approach. All 142 geosites representative of 11 geological frameworks were characterised and quantitatively evaluated according to their scientific value and risk of degradation, in order to establish priorities for their future management. An online database of the inventory is under construction, which will be available to be easily consulted and updated by the geoscientific community. All data were made available to the State Geological Institute as the backbone for the implementation of a future state geoconservation strategy.The authors acknowledge the Science Without Borders Programme, Process 075/2012, which supported this study and the São Paulo Research Foundation (FAPESP), Process 2011/17261-6. We also thanks C. Mazoca for his help with maps and figures.info:eu-repo/semantics/acceptedVersio

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

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 understanding 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,5,6,7 vast areas of the tropics remain understudied.8,9,10,11 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 underrepresented in biodiversity databases.13,14,15 To worsen this situation, human-induced modifications16,17 may eliminate pieces of the Amazon's biodiversity puzzle before we can use them to understand how ecological communities 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 organism 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 neglected 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 lost