Advances in Scientific and Applied Accounting

Management Control Systems and Team Effectiveness: The Intervening Effects of Information Sharing and Organizational Identification

2022-03-16T21:56:06+00:00

Objective: The objective of this work was to verify the Management Control Systems (MCS's) influence on team effectiveness as moderated by organizational identification and mediated by information sharing.

Method: Quantitative research performed via survey, which was administered to 105 professionals at a military hospital located in the center-west region of Brazil, was performed. Structural equation modelling was used for analysis.

Results/Discussion: The results showed that the formal and informal characteristics of MCSs have a positive and significant influence on team effectiveness and that the relationship between the MCS and information sharing is moderated by organizational identification. However, the existence of a significant relationship between MCSs and team effectiveness was not mediated by information sharing.

Contributions: The hospital managers must pay attention to the types of MCS, as they are associated with individuals' attitudes and behaviours, which are reflected in organizational outcomes.

Corporate Use of Social Media and the Value Relevance

2020-12-16T13:07:34+00:00

(i) Objetivo: avaliar a influência do uso corporativo de mídias sociais, como um sinal enviado ao mercado, sobre a relevância da informação contábil em empresas brasileiras.

(ii) Método: os dados foram coletados na base da Thomson Reuters Eikon e mídias sociais, Facebook e Twitter. A análise ocorreu por meio de estatística descritiva, análise de correlação e regressão linear múltipla OLS. Além disso, utilizou-se o método MOORA para criar um score de uso corporativo das mídias sociais.

(iii) Resultados: verificou-se que poucas empresas utilizam as mídias sociais para divulgar informações contábeis. No entanto, os resultados apontam que as informações contábeis divulgadas no Facebook e Twitter são relevantes, o que permite inferir que as mídias sociais podem ser um canal de comunicação importante das empresas com o mercado. Especificamente, em relação à influência da divulgação de informações contábeis no Facebook e no Twitter sobre a relevância da informação contábil, conclui-se que as mídias sociais, quando utilizadas para fins corporativos, aumentam a relevância da informação contábil. Adicionalmente, constatou-se que tanto as empresas mais como as menos lucrativas, que divulgam informações contábeis em mídias sociais, apresentam maior relevância da informação contábil.

(iv) Contribuições: fornece contribuição prática para gestores, ao constatar, por meio de evidências empíricas, que essas plataformas podem trazer benefícios para as organizações, como a possibilidade de aumentar a relevância da informação contábil e criar valor. Para os investidores, contribui ao indicar que as mídias sociais podem ser fonte importante de informação para alimentar seus modelos de decisão.

Heritage Assets: Recognition, Measurement and Disclosure in Museums

2021-09-21T01:03:14+00:00

Purpose: This study investigates how heritage assets are recognized, measured, and disclosed by museums.

Method: A documentary research was carried out focusing on a quantitative approach. It was analyzed financial statements of 42 Australian, 25 New Zealand, and 171 English museums, totaling a sample of 238 entities. Data were analyzed considering the dimensions defined in items of AASB 116, PBE IPSAS 17, and FRS 102 standards.

Results: The results of the documentary analysis revealed the adoption of different practices, either when looking at museums in the same country or when making a comparison between countries. In Australia, museums predominantly capitalize their heritage assets, while in the United Kingdom most museums have adopted the mixed approach or have not recognized these assets. New Zealand, in turn, presents an intermediate scenario, with entities divided between these two possibilities.

Contributions: The study contributes to understanding the limits regarding the application of the current standards, leading to discussions on the most appropriate approach in the context of the investigated organizations.

Keywords: Heritage assets. Recognition. Measurement. Disclosure.

Relationship between Conservatism and Earnings Smoothing after the Adoption of IFRS in Brazilian Companies

2022-03-09T01:36:52+00:00

Objective: Motivated by research that showed the increase in earnings smoothing levels may be due to the managers conservative behavior, this study aims to analyze the relationship between conservatism and earnings smoothing after mandatory IFRS implementation.

Method: Descriptive, documentary, and quantitative research was carried out. A balanced sample of 92 publicly Brazilian companies were analyzed during the period from 2000 to 2018, with the period before (2000 to 2009) and after the mandatory implementation of IFRS (2010 to 2018). The variables used in the research were collected from the Refinitiv Eikon database.

Results: The results showed an increase in the level of accounting conservatism and earnings smoothing of companies in the post-IFRS period and this increase in the level of smoothing was not related to changes in the timely recognition of gains and losses. This conclusion was reached because the level of conservatism of companies increased after the adoption of IFRS, but did not affect the negative correlation between accruals and cash flow, a measure of income smoothing.

Contribution: This is the first research in the Brazilian context to demonstrate that after the implementation of IFRS, there was an increase in income smoothing that is not related to changes in conditional conservatism. This fact may indicate a lower quality of accounting information, requiring analysts, investors and regulators to pay attention to the analysis of accounting reports, after the implementation of IFRS in Brazil.

The Use it or Lose it Phenomenon in the Budget Execution of Federal Universities and the enrollment of the unpaid commitments

2021-10-07T20:20:36+00:00

Objective: To verify the influence of the "use it or lose it" phenomenon in the process of budget execution of Brazilian Federal Universities, from the analysis of the relationship between the pressure for spending in the budget execution of the 4th quarter of the fiscal year and the proportion of cancelled and reinscribed unpaid commitments in these institutions.

Method: The 63 Brazilian Federal Universities were studied in the period from 2015 to 2019. The variable "Pressure by spending in the 4th quarter" (PO) was calculated from the proportion between the expenses committed in the last three months of the year in relation to the total discretionary budget committed. Other variables of the research were unpaid commitments - of the total committed in the 4th quarter (RAP), "Total Discretionary Appropriation" (DOT) and "Equivalent undergraduate students" (AGE).

Results/Discussion: The results of the research indicate that 87% of the federal universities presented pressure for spending in the last quarter of the financial year. It was also evidenced that the budget resource is committed under a "use it or lose it" atmosphere, given the impossibility of using the budget allocation in the following fiscal year.

Contributions: The research findings confirm the positive influence of spending pressure on the amount of unpaid commitments cancelled or reinscribed in the subsequent fiscal year, making a practical contribution to understanding the difficulty of planning inherent in what is executed under an atmosphere of "pressure". The identification of this influence is important in explaining the significant growth in the number of unpaid commitments, as well as providing insight into how this problem can be mitigated.