Auditor-Client Alignment through competitive priorities - Evidence from Brazil

The prudently chosen competitive priorities by the management do subsidize organisations’ strategies toward goal congruence.  This study investigates the auditor-client strategic alignment based on competitive priorities in the Brazilian environment.  The big-four independent audit firms, like other organisations, aim at profitability and optimisation of resource while minimising risks.  This being the cornerstone for tasks, standards, guidelines, and knowledge statements put together with quality to exceed client’s expectation.  Somehow, it has to do with the audit partners playing the tune dictated by the firm’s methodology to enhance preparation for questions put forward to them by their colleagues on the relationship held with their clients. The study tends to bridge the gap between academic research and practice, particularly when it touches some of the key players of corporate governance, auditor and client. It is interventionist in nature and tends to produce thought leadership information to improve business decision-making, interpret complex questions affecting auditor-client relationship and finally establish a fact base for auditors, auditees, regulatory agencies and professional organizations. The study is exploratory in nature and tends to give answers to questions on:  whether the independent audit firm is aligned with their clients based on competitive priorities?  The study is composed of a non probabilistic purposeful sample of 8 independent auditors and their respective 8 clients. Data have been collected through unstructured questionnaires implemented in paper-and-penciland have been treated in two ways:  a) Content analysis of qualitative data automated through NVivo that enhanced categorization and classification of data, aiming at observing the expressions and symbols that were represented therein, and b) Descriptive analysis of some structured questions furnished by the respondent.  Thus, based on our analysis, we conclude for the association of competitive priorities more valued by the auditors aligned strategically with that of the clients in Brazilian environment

The normative aspects of the brazilian public debt

The purpose of this paper is to present the normative acts about the public debt, especially the Public Responsibility Law that was issued to institute a surveillance tool over the results, as well as to discipline public planning and expenditure, providing tools to penalize public managers. We aimed to interpret the current legislations about governmental budget and analyzing both regulations. We pointed that Brazil ended 2015 with a debt comprising 66.23% of its GDP. Thus, it requires attention of public managers, once there are legal limits for public indebtedness for Municipalities and States, but not for the Federal Government. The methodology known as indirect documentation was applied for theoretical fundamentation – bibliographic research (documental and bibliography research). For the general review were used secondary data available in books, specialized websites and laws and regulations.In Romania, the indebtedness level represented 39.6% of the GDP in 2014, in Brazil 57.19%. The Treaty of Maastricht in 1992, stipulated the limit of 60% of the GDP for the Euro Zone countries. Nevertheless the debt represented 91.9% of the GDP, especially due to Greece, Italy, Portugal, Spain and France. The Brazilian fiscal responsibility law has been developed from the experience of the tax laws of the United States and New Zealand . It is a reinterpretation of the applicable rules the Brazilian public debt compared with the limits set for the countries of the eurozone

Complexidade no disclosure financeiro: o papel das características das empresas contratantes

O objetivo principal desta pesquisa consiste em analisar a relação entre características das empresas contratantes e a percepção de complexidade na elaboração/divulgação de análise de sensibilidade e gestão de riscos por parte dos auditores/contadores que prestam serviços a elas. Procuramos analisar se características das rmas que têm melhor nível de evidenciação também poderiam estar associadas com a percepção sobre complexidade de informações sobre análise de sensibilidade e gestão de risco por parte dos pro ssionais que prestam serviços a elas. Informações sobre gestão de riscos representam um tema de considerável debate na área de contabilidade e nanças, mas sua abordagem, do ponto de vista dos pro ssionais, ainda merece maior atenção. Os resultados do estudo podem motivar o aperfeiçoamento de normas sobre divulgação de análise de sensibilidade e gestão de riscos com instrumentos nanceiros. A amostra do estudo foi composta por contadores e auditores que atuam em dois países da América do Sul (Brasil e Chile). A percepção sobre complexidade foi avaliada por meio de um questionário estruturado, aplicado de maneira eletrônica. Quanto às variáveis explicativas, foram consideradas as seguintes características das empresas contratantes: tipo de auditoria; tamanho da empresa; setor; empresa listada; transparência; empresas exportadoras. O principal avanço proporcionado pela pesquisa reside no fato de se evidenciar que as características das empresas normalmente associadas com melhores níveis de evidenciação não necessariamente são re etidas em menores níveis de percepção de complexidade na elaboração/divulgação de análise de sensibilidade e gestão de riscos por parte dos contadores/auditores.The main purpose of this research is to analyze the relationship between characteristics of hiring firms and the perception of auditors/accountants that provide services to them regarding complexity in the elaboration/disclosure of sensitivity analyses and risk management. We seek to analyze whether characteristics of firms that have a better level of disclosure could also be associated with the complexity perceived by the professionals that provide services to such firms concerning the information to do with sensitivity analyses and risk management. Information about risk management arouses considerable debate in the area of accounting and finance; nevertheless, how it is addressed, from the point of view of the professionals, still deserves more attention. The results of this study may lead to an improvement, or even a revision, of the standards related with sensitivity analyses and risk management involving financial instruments. The study sample was composed of respondents from South America, namely accountants and auditors from Brazil and Chile. The perception of complexity was evaluated through a structured questionnaire, which was applied using electronic forms. Regarding the explanatory variables, the quantitative model considers the following characteristics of hiring firms: auditor type; firm size; industry; listed firms; transparency; exporting firms. The main advancement provided by this research lies in it revealing that some characteristics of companies usually associated with better levels of disclosure are not necessarily reflected in the perception by accountants/auditors of lower levels of complexity in the elaboration/disclosure of sensitivity analyses and risk management

A Utilização da Informação Contábil na Gestão da Pecuária Bovina de Corte: Uma Pesquisa Empírica

The beef-cattle segment of the livestock industry occupies a very important position in the Brazilian economy. As in any other business venture, management in this segment requires reliable information as the basis for making decisions. This work examines how accountancy can assist cattle ranchers in managing their activities. In order to introduce the reader to the subject, the article explains some of the basic concepts of the cattle business and some peculiarities of this market. Then some accounting concepts are discussed, focusing on their application to cattle raising, and a survey is presented conducted among accounting firms in the state of Mato Grosso do Sul, to understand how cattle ranchers use accountancy as a management tool. It concludes with some general remarks on the importance of accounting information and controls to running a modern agribusiness in general.  A pecuária bovina de corte representa uma atividade econômica de grande importância para a economia nacional e, como qualquer entidade, sua administração necessita de informações confiáveis e úteis para a tomada de decisão. Dessa forma, este trabalho aborda qual o estágio de utilização das informações contábeis pelo gestor pecuarista de gado de corte na Região de Nova Andradina, MS, bem como os benefícios passíveis de serem obtidos com o uso freqüente das informações geradas pela Contabilidade por esses gestores. Assim, o artigo explana conceitos básicos da pecuária bovina de corte e aborda o mercado dessa atividade, visando introduzir o leitor no assunto e também situá-lo quanto ao cenário do negócio. Posteriormente são evidenciados conceitos sobre Contabilidade Pecuária, e apresentada uma pesquisa realizada junto aos escritórios de contabilidade numa cidade do Mato Grosso do Sul, buscando entender qual o grau de utilização da Contabilidade pelos pecuaristas, finalizando com a argumentação da contribuição da Contabilidade como ferramenta de apoio à gestão do negócio pecuária de corte, bem como para o agronegócio de forma geral, visto que a Contabilidade, por suas informações e controles é fundamental para o processo de crescimento e manutenção de qualquer atividade econômica

Apollo\'s Amphora: a Study About Cycladic Greek \"Melian\" Pottery from 7th century B.C.

Esta pesquisa é sobre um tipo específico de cerâmica grega, denominada \"meliana\". Tem como pano de fundo o rico período orientalizante das regiões que atualmente chamamos Grécia e Turquia. A partir de um vaso grego específico, uma ânfora monumental cicládica, a Ânfora de Apolo, elabora-se uma análise iconográfica com o que foi pintado em sua superfície. A ânfora é o eixo do trabalho e será através dela que outros vasos \"melianos\" serão analisados. Ela é da segunda metade do século VII a.C., sendo parte do acervo do Museu Nacional de Atenas. Este estudo procura as características que definem o tipo cicládico \"meliano\", assim como, observando os limites desta dissertação, faz uma análise de sua distribuição geográfica. O corpus de referência para a pesquisa é composto pela ânfora eixo citada e por outros vasos \"melianos\" cicládicos provenientes de uma fossa de purificação da ilha cicládica Renéia. A análise iconográfica busca relações e comparações dos elementos pintados nos vasos de Renéia com o vaso principal, a Ânfora de Apolo. São estudadas as ações figuradas, as personagens divinas, bestiais e humanas que fazem parte da ação, além dos outros preenchimentos da cerâmica \"meliana\". Também são importantes as fontes textuais especificadas no trabalho que segue.This study is about a particular kind of Greek vase pottery, called -Melian?, and has the Orientalizing Greek world as background. Beginning with an special one, the -Melian? Cycladic Apollo´s Amphora, the work is supported by an iconographic view with attention to all paintings in this vase. The Apollo´s Amphora is the axle of this master dissertation. It is an amphora from the second half of 7th century B.C. that is located today in the National Museum of Athens. So, the fundamental qualities that identify the -Melian? pottery is the aim, and not just this, but also her geographical distribution. The main corpus is compound by the Apollo´s Amphora and others Cycladic´s -Melian? vases that were found in the Purification Trench on Rheneia. We are looking for contacts and relations in common with Greece and Mesopotamia that could reflect in the elaboration of paintings, elaboration of images. These images figured actions, show characters, and a kind of epithets. They are gods, heroes, animals, mans and lotus´s flowers, trees, spirals, all together sharing the same space, the same superficie. It\'s about one special vase, and a delimited corpus. We know the limits of what can be sure and what is just an exercise of interpretation. The focus is the -Melian? Apollo´s Amphora. As important as the pottery are the textual references in the Greek literature and poetry like Homer and the others that belong to the main text

Planejamento financeiro de curto prazo como ferramenta de gestão na PME = Short term financial planning as tool of management in PME

Discute os principais pontos da função contábil relacionados à gestão financeira das pequenas e médias empresas, carentes de instrumentos adaptados às suas peculiaridades que sejam eficazes nos aspectos do planejamento, execução e controle financeiro. Aborda as definições conceituais, inclusive com observações no campo legal e tributário, sem desconsiderar suas especificidades. Verifica os pontos mais discutidos com relação à atuação contábil na gestão dessas empresas, respeitando as características e limitações organizacionais. Delimita-se o planejamento financeiro apontando seu emprego como suporte às decisões dos gestores. Tal ferramenta, quase sempre inexistente, insuficiente ou não formalizada, contribuirá como instrumento de controle e dará embasamento às decisões de curto prazo, evitando erros decisórios e evitando processo de descontinuidade. Em auxílio à gestão, os modelos apresentados, de forma simplificada e objetiva, resultam em orçamentos e demonstrações contábeis anuais e prospectivos, revisados após um trimestre.This paper aims at discussing the main points of the accounting function related to financial management of small and medium companies which don't have access to adapted instruments to their peculiarities that are effective for the planning, execution and financial control. The conceptual definitions are approached, including comments in the legal and tributary fields, regarding their peculiarities. Moreover, the more argued points related to accounting performance in the management of these companies are found out, respecting the organizational features and limitations. So, the financial planning as a support for the manager is delimited. In this segment such tool, almost always nonexistent, insufficient or not legalized, will contribute as control instrument and support short term decisions, avoiding wrong decisions and looking for to avoid early process of discontinuity. In a simplified and objective way, the previous patterns result in annual and prospective accounting budgets and demonstrations which are reviewed after a three-month period. One believes that the present study can contribute to a better management of small and medium companies, both providing the accounting professionals with tools that can help them appropriately and broadcasting other scientific works on the subject

Soybean: unrealized income losses avoided during harvest.

The wastes occurred during the harvest cause a hard impact in the agricultural business. About the soy fields, recent researches indicate that half of this waste could be avoided, reducing the cost of production and resultant earning of the companies. The purpose of this article is to analyze the estimative of soy harvest field area of 2006/07 to 2007/08 and respective production, subsidy estimate the waste that could be avoided during the harvest, considerating tolerable levels of 60 Kg by hectare, accordant is the model adopted on USA e Brazil. This research was based in a bibliographic study to explain and analyze all sides, practical and theoretical around the investigate problem. It was checked that is possible expect and avoid these wastes during the harvest. Such wastes overcome the mark of 20,000 ton/year, that in money talks represent over R$ 1.000.000 mil/year. Conclude however that wastes when treated provide a production cost reduction, indicating execution and a positive impact on agricultural companies` earnings