FACE - Artigos publicados em periódicos

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Navegando FACE - Artigos publicados em periódicos por Autor "Araújo, Kleber Domingos de"

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    Análise epistemológica das propriedades fundamentais do problema, objetivos e hipóteses de artigos dos congressos USP e ENANPAD
    (2013-12) Silva, Sidnei Celerino da; Araújo, Kleber Domingos de; Zuccolotto, Robson; Pinto, Marcos Roberto
    Currently has grown encouraging the production and dissemination of scientific work, either by increasing the number of congresses and national and international journals, either by creating new programs for post-graduate studies in accounting or the requirement of producing organs financing and inspection. In this context, we selected 89 articles, 32 of whom presented at the congress USP of Controllership and Accounting and 57 at the EnANPAD, in line education and research in Accounting, presented between 2009 and 2011, with the aim of analyzing the similarity between the Congress USP and EnANPAD in relation to the care of epistemological characteristics of the problem, objectives and hypotheses. To evaluate the characteristics of the articles we used the technique of exploratory cluster analysis. It was observed that 65% of articles USP Congress met all of the study questions related to the problem, framework found in only 25% of the articles EnANPAD. Regarding the objectives, the clusters showed that 19% of articles USP Congress met all requirements, however, this reality was identified in only 7% of the articles EnANPAD. Moreover, regarding the hypothesis, marked deficiency was identified in both events, because 81% of the articles congress USP not have that element, impropriety sharper in EnANPAD, where 95% of the articles did not employ the element in structuring the work. In summary, regarding the existence, alignment and properties of the problem, objectives and hypothesis in any question Congress EnANPAD epistemological top quality presented to Congress USP.
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    Percepção dos impactos da adoção das IFRS na contabilidade gerencial sob a ótica dos professores de programas de pós-graduação stricto sensu em contabilidade
    (2014-06) Araújo, Kleber Domingos de; Cornacchione Junior, Edgard Bruno; Reginato, Luciane; Suzart, Janilson Antonio da Silva
    With the adoption of IFRS is estimated that the practices and/or how to analyze and interpret managerial accounting information are influenced. The substitution of an equity-based accounting and tax rules by using principles and that, until then, the Brazilian intervention has remained exempt from tax influence, turned the financial accounting practiced in Brazil, at least regarding the anonymous and similar societies. The international literature describes the convergence of national accounting standards for equity – IFRS has provided an integration process between management and financial accounting. The research sought to scale, through a non-probabilistic sample in three Brazilian regions, the perception of teachers graduate of the impacts of IFRS on management accounting and the way these impacts must be orchestrated in teaching practice. We used a qualitative exploratory study with composed of open and semi-structured interview questions. After collecting and organizing data, the technique of content analysis through categorical analysis of words, dyads and triads was used, comparing the statements of the financial district teachers with teachers of management area. The results indicated that there is perception of approach between financial and managerial accounting by teachers and the need for inter-relationship with other areas of knowledge. Additionally, the findings indicated a gradual integration, long-term between both accounts, especially regarding the role to be developed by Brazilian universities in the training of accountants.