LA PRIVATIZACIÓN Y CAMBIOS EN LA CONTABILIDAD DE GESTIÓN: LOS “DRIVERS” DE LOS CAMBIOS EN LA DISTRIBUCIÓN ELÉCTRICA BRASILEÑA

The main of this study is to explain the main drivers of the process of management accounting change in a privatised Brazilian electricity distribution company (Electra) by discussing the main factors that affected the management accounting practices of the case study company. This study adopts an interpretive case study as research method to analyse the changes in management accounting that occurred in the case company in a period of 8 years, that is, from 2000 (the privatisation year) to 2007. The drivers of change after the process of privatisation normally come from different sources from inside and outside the organisation. However, in this case study, the pressure from the inside the organisation played an insignificant role as a driver of management accounting change in Electra, as the process of management accounting change was driven by massive pressure from outside the company. The drivers of change in Electra were identified as being: (a) the new regulation; (b) the managerial pressure introduced by the new private owner, that is, the change in the ownership of Electra; (c) the pressure from the electricity sector associations and other distribution companies; and (d) public opinion.O objetivo desse estudo é explicar os principais drivers para o processo de mudança na contabilidade gerencial de uma empresa Brasileira privatizada de distribuição de energia (Electra), discutindo os fatores intra e inter organizacionais que afetaram as práticas de contabilidade gerencial da empresa estudo de caso. Este trabalho é baseado num estudo de caso interpretativo como método de pesquisa para analisar as mudanças na contabilidade gerencial que aconteceram na companhia estudada durante um período de 8 anos, isto é, entre 2000 (o ano de privatização) até 2007. Os drivers de mudanças após o processo de privatização são provenientes de diferentes fontes de dentro e fora da organização. Porém, nesse estudo de caso, as pressões provenientes do ambiente interno da empresa tiveram um papel insignificante no processo de mudança da contabilidade gerencial, pois esse processo em Electra foi causado por uma pressão maciça proveniente de fatores externos à organização. Os drivers de mudanças que foram identificados em Electra foram os seguintes: (a) a nova regulação; (b) a pressão gerencial introduzida pelo novo dono privado, ou seja, a mudança no controle acionário de Electra; (c) a pressão proveniente das associações do setor elétrico e das outras empresas distribuidoras Brasileiras; e (d) opinião pública.El objetivo de este trabajo es explicar los principales impulsores de los procesos de cambio en la contabilidad de la gestión de una empresa de distribución eléctrica brasileña privatizada (Electra), discutiendo los factores intra e inter prácticas organizativas que afectaron caso de estudio de contabilidad de gestión de la empresa. Este trabajo se basa en un estudio de caso interpretativo como método de investigación para analizar los cambios en la contabilidad de gestión que han sucedido en la empresa estudiada durante un periodo de 8 años, es decir, entre 2000 (el año de la privatización) por 2007 Motores del cambio después de que el proceso de privatización son de diferentes fuentes dentro y fuera de la organización. Sin embargo, en este estudio de caso, las presiones del ambiente interno de la empresa tuvieron un papel menor en el proceso de cambio de la contabilidad de gestión, ya que este proceso Electra fue causada por la presión masiva de factores externos a la organización. Los impulsores del cambio que se han identificado en Electra fueron los siguientes : ( a) la nueva regulación ; ( B ) Presión de gestión presentado por el nuevo propietario privado , es decir, el cambio en el control de Electra ; ( C ) la presión de las asociaciones del sector de la electricidad y otras empresas distribuidoras brasileñas ; y ( d ) la opinión pública

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I'd do anything, but I won't do that:Job crafting in the management accounting profession

We examine management accountants' attempts to customise their roles through job crafting behaviour. In a field survey of 284 professional management accountants, we show that role identity conflicts are associated with attempts to narrow/sideline tasks and relationships in order to achieve greater fit. We also identify two key moderators of this behaviour, namely job discretion and business involvement. Our findings contribute to discussions on how and why accountants self-initiate changes to their roles and the boundary factors that shape these actions. In doing so, we challenge current perspectives on business partnering by exposing a dark side of high business involvement.</p

CONTRADIÇÃO INSTITUCIONAL E O BALANCED SCORECARD: UM CASO DE MUDANÇA SEM SUCESSO

Este artigo examina um caso de insucesso de mudança na contabilidade gerencial em uma companhia privatizada de energia elétrica. O Balanced Scorecard (BSC) foi implementado por motivos técnicos e depois por legitimação, em 2005, quando os sistemas de contabilidade gerencial introduzidos após a privatização já haviam sido institucionalizados. O processo de mudança é possível devido a acumulação de contradições institucionais, como a não adaptabilidade e lacunas de eficiência, que permite à práxis humana introduzir a mudança (SEO; CREED, 2002). Entretanto, no nosso caso a implementação do BSC não foi motivada por contradições institucionais e não teve sucesso porque essa mudança não permitiu a acumulação de contradições institucionais. Portanto, o BSC não pode substituir os sistemas de avaliação de desempenho anteriores que foram introduzidos após a privatização. Esse artigo propôs um novo modelo teórico que foca na importância de estudar contradições institucionais e práxis humana no processo de mudança

Geoeconomic variations in epidemiology, ventilation management, and outcomes in invasively ventilated intensive care unit patients without acute respiratory distress syndrome: a pooled analysis of four observational studies

Background: Geoeconomic variations in epidemiology, the practice of ventilation, and outcome in invasively ventilated intensive care unit (ICU) patients without acute respiratory distress syndrome (ARDS) remain unexplored. In this analysis we aim to address these gaps using individual patient data of four large observational studies. Methods: In this pooled analysis we harmonised individual patient data from the ERICC, LUNG SAFE, PRoVENT, and PRoVENT-iMiC prospective observational studies, which were conducted from June, 2011, to December, 2018, in 534 ICUs in 54 countries. We used the 2016 World Bank classification to define two geoeconomic regions: middle-income countries (MICs) and high-income countries (HICs). ARDS was defined according to the Berlin criteria. Descriptive statistics were used to compare patients in MICs versus HICs. The primary outcome was the use of low tidal volume ventilation (LTVV) for the first 3 days of mechanical ventilation. Secondary outcomes were key ventilation parameters (tidal volume size, positive end-expiratory pressure, fraction of inspired oxygen, peak pressure, plateau pressure, driving pressure, and respiratory rate), patient characteristics, the risk for and actual development of acute respiratory distress syndrome after the first day of ventilation, duration of ventilation, ICU length of stay, and ICU mortality. Findings: Of the 7608 patients included in the original studies, this analysis included 3852 patients without ARDS, of whom 2345 were from MICs and 1507 were from HICs. Patients in MICs were younger, shorter and with a slightly lower body-mass index, more often had diabetes and active cancer, but less often chronic obstructive pulmonary disease and heart failure than patients from HICs. Sequential organ failure assessment scores were similar in MICs and HICs. Use of LTVV in MICs and HICs was comparable (42·4% vs 44·2%; absolute difference -1·69 [-9·58 to 6·11] p=0·67; data available in 3174 [82%] of 3852 patients). The median applied positive end expiratory pressure was lower in MICs than in HICs (5 [IQR 5-8] vs 6 [5-8] cm H2O; p=0·0011). ICU mortality was higher in MICs than in HICs (30·5% vs 19·9%; p=0·0004; adjusted effect 16·41% [95% CI 9·52-23·52]; p&lt;0·0001) and was inversely associated with gross domestic product (adjusted odds ratio for a US$10 000 increase per capita 0·80 [95% CI 0·75-0·86]; p&lt;0·0001). Interpretation: Despite similar disease severity and ventilation management, ICU mortality in patients without ARDS is higher in MICs than in HICs, with a strong association with country-level economic status

Brazilian Flora 2020: Leveraging the power of a collaborative scientific network

International audienceThe shortage of reliable primary taxonomic data limits the description of biological taxa and the understanding of biodiversity patterns and processes, complicating biogeographical, ecological, and evolutionary studies. This deficit creates a significant taxonomic impediment to biodiversity research and conservation planning. The taxonomic impediment and the biodiversity crisis are widely recognized, highlighting the urgent need for reliable taxonomic data. Over the past decade, numerous countries worldwide have devoted considerable effort to Target 1 of the Global Strategy for Plant Conservation (GSPC), which called for the preparation of a working list of all known plant species by 2010 and an online world Flora by 2020. Brazil is a megadiverse country, home to more of the world's known plant species than any other country. Despite that, Flora Brasiliensis, concluded in 1906, was the last comprehensive treatment of the Brazilian flora. The lack of accurate estimates of the number of species of algae, fungi, and plants occurring in Brazil contributes to the prevailing taxonomic impediment and delays progress towards the GSPC targets. Over the past 12 years, a legion of taxonomists motivated to meet Target 1 of the GSPC, worked together to gather and integrate knowledge on the algal, plant, and fungal diversity of Brazil. Overall, a team of about 980 taxonomists joined efforts in a highly collaborative project that used cybertaxonomy to prepare an updated Flora of Brazil, showing the power of scientific collaboration to reach ambitious goals. This paper presents an overview of the Brazilian Flora 2020 and provides taxonomic and spatial updates on the algae, fungi, and plants found in one of the world's most biodiverse countries. We further identify collection gaps and summarize future goals that extend beyond 2020. Our results show that Brazil is home to 46,975 native species of algae, fungi, and plants, of which 19,669 are endemic to the country. The data compiled to date suggests that the Atlantic Rainforest might be the most diverse Brazilian domain for all plant groups except gymnosperms, which are most diverse in the Amazon. However, scientific knowledge of Brazilian diversity is still unequally distributed, with the Atlantic Rainforest and the Cerrado being the most intensively sampled and studied biomes in the country. In times of “scientific reductionism”, with botanical and mycological sciences suffering pervasive depreciation in recent decades, the first online Flora of Brazil 2020 significantly enhanced the quality and quantity of taxonomic data available for algae, fungi, and plants from Brazil. This project also made all the information freely available online, providing a firm foundation for future research and for the management, conservation, and sustainable use of the Brazilian funga and flora