Esempio di NAM 2005 (National Accounting Matrix)

Modulo 2. NAM SEC riempita don i dati dei conti nazionali

Measuring accounting disclosure in a period of complex changes : the case of Egypt

Significant changes in accounting disclosure are observed in periods of economic change such as those relating to emerging capital markets and programs of privatization. Measurement of the level of accounting disclosure should ideally be designed to capture the complexity of change in order to give insight and explanation to match the causes and consequences of change. This paper shows the added interpretive value in subdividing the disclosure checklist to reflect the requirements of national accounting regulations, the location of disclosure items in the annual report, and limitations on the availability of regulations in official translation to the local language. Defining targeted disclosure categories leads to significance testing of specific aspects of changes in accounting disclosure in the Egyptian capital market in the 1990s. Strong correlation of disclosure with the presence of majority government ownership of the company and the relative activity of share trading supports the applicability of political costs and capital need theories, respectively. The relation between International Accounting Standards (IASs) disclosure and the type of audit firm points to additional theoretical explanations, including relative familiarity with the legislation and compliance features identifiable with the emerging capital market. The approach described in this paper has the potential for enhancing understanding of the complexity of accounting change in other emerging capital markets and developing economies.

Measuring accounting disclosure in a period of complex changes:the case of Egypt

Significant changes in accounting disclosure are observed in periods of economic change such as those relating to emerging capital markets and programs of privatization. Measurement of the level of accounting disclosure should ideally be designed to capture the complexity of change in order to give insight and explanation to match the causes and consequences of change. This paper shows the added interpretive value in subdividing the disclosure checklist to reflect the requirements of national accounting regulations, the location of disclosure items in the annual report, and limitations on the availability of regulations in official translation to the local language. Defining targeted disclosure categories leads to significance testing of specific aspects of changes in accounting disclosure in the Egyptian capital market in the 1990s. Strong correlation of disclosure with the presence of majority government ownership of the company and the relative activity of share trading supports the applicability of political costs and capital need theories, respectively. The relation between International Accounting Standards (IASs) disclosure and the type of audit firm points to additional theoretical explanations, including relative familiarity with the legislation and compliance features identifiable with the emerging capital market. The approach described in this paper has the potential for enhancing understanding of the complexity of accounting change in other emerging capital markets and developing economies.

Macroeconomía y medio ambiente: El PIB como medida de bienestar

Este Trabajo de Fin de Grado estudia el uso del Producto Interior Bruto (PIB) como medida de bienestar. Al tiempo que se realiza el análisis de la contabilidad nacional y, en mayor profundidad del PIB, se detallan algunas medidas alternativas. Éstas han surgido como consecuencia de la búsqueda de indicadores que incluyan en sus mediciones, no solo el crecimiento económico, sino también otra serie de variables que son relevantes y que el PIB no contempla (como los recursos naturales, la contaminación, la calidad de vida o la igualdad en la distribución de la renta de un país, por ejemplo). Así, surgen nuevos indicadores como el PIB ambientalmente ajustado, el Índice de Mejor Vida, el Índice de Progreso Genuino o la Huella Ecológica, entre otros. Como resultado de este análisis se concluye que la medida que mejor refleja el bienestar depende del objetivo específico que se busque investigar. En otras palabras, hoy en día ninguna medida es capaz de contestar todas las preguntas relacionadas con el bienestar de la población. Sin embargo, el PIB no está configurado –ni fue creado- como una medida de bienestar de un país. Por lo tanto, actualmente es preciso acompañar la información de este indicador con la de otros alternativos de tal manera que podamos tener una imagen más completa sobre el nivel de bienestar de un país.

Percepção de profissionais atuantes em contabilidade pública sobre a Proposta Nacional de Conteúdos do Conselho Federal de Contabilidade para a disciplina Contabilidade Pública : uma análise com foco na formação profissional.

A evolução da sociedade e da economia requer adaptações necessárias dos profissionais visando atender uma nova demanda do mercado e novas exigências sociais. A contabilidade é uma ciência que acompanha esta evolução. Desta forma, os profissionais da área devem se adequar às novas necessidades, assim como os cursos de graduação. Neste sentido, esta pesquisa teve por objetivo avaliar, se há relação entre os conteúdos sugeridos pelo CFC para a disciplina de contabilidade pública e a prática profissional na visão dos contadores que atuam na área. Para isto foi realizada uma pesquisa descritiva, com a adoção do método quantiqualitativo no tratamento dos dados. Os dados foram obtidos através de um questionário auto-aplicável a um grupo de participantes de dois eventos importantes para contabilidade pública no ano de 2010, o que gerou uma amostra de 156 contadores da área pública respondentes da pesquisa. Os resultados mostram que 52% dos profissionais acreditam que os conteúdos propostos pelo CFC para compor esta disciplina são suficientes para um bom exercício da profissão e que estes devem ser tratados com grande profundidade na graduação, sendo que os que acreditam nesta assertiva completamente são 35% dos entrevistados. Desta forma, observa-se a relação dos conteúdos sugeridos pelo CFC e a prática profissional. Entretanto, 52% dos respondentes acreditam que alguns detalhes deveriam ser ajustados nestes conteúdos mínimos, o que gera a necessidade de uma revisão do currículo desta disciplina.

The economic consequences of Portuguese State’s movement towards business sector

Over the last 36 years, the relationship with the Portuguese state-owned enterprises registered several dynamics: nationalizations, privatizations and corporatization of public services. However, until now the State Business Sector from a national accounts perspective was never analyzed. Based on data collected and compiled for the first time at Statistics Portugal, this PhD thesis aims to test, analyzing in eight dimensions, whether the weight of the State Business Sector increased and if it contributed positively to the Portuguese economy, from 2006 to 2010. In addition to this analysis, an overview of the economic theory of state intervention in the economy, the paradigm changes of public policy in the international context, the evolution of the Portuguese State Business Sector since 1974, accompanied with a business and national accounting perspective between 2006 and 2010, are also presented. The results allow us to conclude that, in general, the weight of the State Business Sector in the Portuguese economy increased and had a tendency of a positive contribution to its economic growth. The State Business Sector also contributed positively to the nominal labour productivity (although with a decreasing trend of contribution to growth over the period under review) and the profitability of the non-financial corporations sector (although impairing the overall ratio of this sector). Nonetheless, the State Business Sector contributed negatively to the fairness in compensation of employees (although with an improvement trend) and to the competitiveness of labour cost, investment and sectorial sustainability of the Portuguese economy (reinforced by a falling trend). The results also suggest that the State Business Sector had an economic behaviour closer to a welfare maximizing model than to a profit maximizing model. This distinct performance with respect to the institutional sector in which is included, highlights the need to study and reassess the relationship of the state with public corporations, in light of agency theory using micro-data. Lastly, contributions to improve the economic performance of the State Business Sector and future prospects of evolution are presented.

Custo histórico versus justo valor

Oriêntador: Mestre Carlos Pedro

A NCRF 22 – Contabilização dos subsídios do governo e implicações fiscais e de auditoria

Dissertação apresentada ao Instituto Superior de Contabilidade e Administração do Porto para a obtenção do grau de Mestre em Auditoria Orientada pelo Doutor José de Campos Amorim

Determinantes da escolha do modelo de revalorização na mensuração subsequente dos ativos fixos tangíveis em Portugal e no Brasil

Dissertação de Mestrado apresentada ao Instituto de Contabilidade e Administração do Porto para a obtenção do grau de Mestre em Contabilidade e Finanças, sob orientação da Professora Doutora Cláudia Maria Ferreira Pereira

Enjeux économiques et éthiques de la mesure du travail non rémunéré des femmes

A large part of the work done by women is not counted in the gross national product (GDP) of nations. Which type of work are we referring to? Unpaid work; also commonly called domestic work. Because all the services produced by households for their own consumption are not subject to monetary exchange, they are excluded from de production boundary defined by the United Nations System of National Accounts (SNA). In doing so, this key statistics, inspired by the Keynesian school of thoughts, shows an accepted iniquity in the quantification of the product since women’s productive contribution within the households is not taken into account. In other words, national accounts are not gender neutral. In fact, this breach of a fundamental ethical rule which is equity towards gender inequalities is just the reflection of a social conception that prevails within the SNA since its creation, namely that domestic work is not considered as work. It is therefore essential to quantify women’s unpaid work, a concern that has long been the preserve of feminist activists even though; this should go beyond feminists considerations. This article shows how the issue of measuring unpaid work on a broader prospective is relevant on both ethical and economic fronts. The recognition of this production factor as a macroeconomic variable is indeed fundamental to get a more complete understanding and assessment of the economy. Valorization of unpaid work would also allow women to claim better retribution, or at least, to expect an effective social recognition of their actions and efforts and in the end would contribute to the establishment of greater social justice.

Aproximacón al cálculo del crecimiento real de Colombia: aportes metodológicos para la inclusión en las cuentas nacionales de los impactos del agotamiento del carbón y del gas natural

The integrated accounting system considers the natural resource depletion issues. We analyze the difference between this system and the traditional national accounting system, using data from the mining sector in Colombia (natural gas and coal). Results show that by including the impact of these two resources exhaustion, the traditional GDP would be overestimated; while it grew at an annual rate of 2.2% for the period 1995-2005, adjusted GDP would show a grow rate of 1.3%, reflecting costs on real country growth. These results open a debate given the current proposal of basing part of economic growth in Colombia on mining.

Financial reporting policy in a dynamic environment

To cope with the increasing globalisation of capital markets, financial regulators in Australia have embarked on an ambitious program to converge national accounting standards with International Financial Reporting Standards. The convergence program means a significant departure from present financial reporting policy and will necessitate substantial change by reporting entities. The effectiveness of the existing differential reporting policy is drawn into question in the light of the changes taking place. An evaluation of the perceptions of the effectiveness of the extant differential reporting model is undertaken and alternative policy approaches considered. The findings indicate that certain aspects of the differential reporting model have inherent problems not necessarily related to the recent policy change and that corrective action needs to be undertaken to maintain its relevance.

Using technology to improve peer review and collaborative conversations to benchmark academic standards

In 2010 the Australian government commissioned the Australian Learning and Teaching Council (ALTC) to undertake a national project to facilitate disciplinary development of threshold learning standards. The aim was to lay the foundation for all higher education providers to demonstrate to the new national higher education regulator, the Tertiary Education Quality and Standards Agency (TEQSA), that graduates achieved or exceeded minimum academic standards. Through a yearlong consultative process, representatives of employers, professional bodies, academics and students, developed learning standards applying to any Australian higher education provider. Willey and Gardner reported using a software tool, SPARKPLUS, in calibrating academic standards amongst teaching staff in large classes. In this paper, we investigate the effectiveness of this technology to promote calibrated understandings with the national accounting learning standards. We found that integrating the software with a purposely designed activity provided significant efficiencies in calibrating understandings about learning standards, developed expertise and a better understanding of what is required to meet these standards and how best to demonstrate them. The software and supporting calibration and assessment process can be adopted by other disciplines, including engineering, seeking to provide direct evidence about performance against learning standards. © 2012 IEEE.

Contabilidade governamental brasileira no contexto da convergência aos padrões internacionais

With the globalization of the economy and the growing participation of several world investors in financial markets, combining the political, economical and social differences of each country, the varying Accounting Statements based on principles, standards, procedures or idiosyncratic accounting patterns become inadequate to provide comprehensible and useful financial information to the users at international level. Considering a country¿s conditions, peculiarities and the stage of development, the need to promote the convergence of the effective accounting practices in the public sector with the emerging international accounting standards is imperative as the public entities endeavor to provide transparent and comparable accounting information that can be understood by financial analysts, investors, auditors and other users, independent of their origin and location. Consequently, the objective of this research was described through the following questions: Which are the main differences between the international and local accounting norms applicable to the public sector in Brazil? Which are the main differences between the applicable international accounting norms and the practices adopted by the Brazilian public sector? And, which are the main differences between the practices adopted by the entities of the Brazilian public sector and the practices adopted by entities of the public sector of countries that formally follow the international accounting norms? The methodology adopted in this research was the one of comparative analysis between standards and practices. To provide a basis for the comparative analysis, the Brazilian standards were used for the public sector and the international standards were identified by consulting with the main international accounting committees. In the comparative analyses of norms adopted in national accounting statements the financial accounting statements of the Municipal districts of Rio de Janeiro and of São Paulo were used, and compared with the international accounting statements of New Zealand. The results of these comparative analyses provide important conclusions about the convergence and harmonization processes in accounting norms and practices for the public sector mainly as they demonstrate some of the conflicts among the recent efforts to base and harmonize accounting practices in the near future, but today significant differences remain between the norms and practices. It was also noticed that, in practice, the divergence in Brazilian accounting practices from the international standards are accentuated by the recognition of the registrations of the budgetary execution in the patrimonial accounting; and, the comparison with the practices adopted by New Zealand demonstrated that the foreign country¿s advances towards harmonizing its standards to the international norms and practices in such an important way that New Zealand independently overcomes the minimum exigencies of harmonization, which in practice, is more complete than the practices currently adopted in Brazil.

Manual de cuentas nacionales bajo condiciones de alta inflación

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