Revista de Gestão, Finanças e Contabilidade

17-35

Authors: Claudio de Souza Miranda, Raissa Alvares de Matos Miranda, Adriana Maria Procópio Araújo

The main objective of this study is to analyze the perception of high school students about the accountant and his profession and the subjects studied by accountants at the university. Although the number of Accounting courses has expanded all over Brazil, most of the people don't know what exactly an Accountant does. Many are the myths and stereotypes made by people about this profession. International studies as Vaivio e Kokko, 2006 and Schlee et al, 2007 point to a low perception about the profession "Accountant" mostly the high school students. To evaluate the perception of these students about these aspects, a survey was built and posted on a website that was widely released. The research strategy used was the survey and the number of good responses obtained was 1.046. The research assessed the perception of the students in relation to the subjects studied in the accounting courses, professional activities, labor market, ethics at the activities and the value given to the professionals. The results obtained demonstrate that in some situations related to the profession are ignored. Many myths and stereotypes pointed in the international studies were found in this sample.

53-70

Authors: Carlos Augusto Pacheco Pereira, Eliene Aparecida de Moraes, Jonatas Dutra Sallaberry

The financial statements often do not reflect the market value of firms, and the difference between the book value and market value is largely justified by the existence of unrecognized intangible assets. In the accounting literature there are several methods for valuation of internally generated intangible assets, such as Lawrence R. Dicksee, Hatfield, New York, Current Value of Superprofits, Replacement Cost or Current Cost, Economic Value, Value Realization, Excess Value on Economic Value Chain Model and Residual Valuation of Intangible Assets, each with advantages and disadvantages in their use. Through a literature review, this study identified among the methods of measurement of internally generated goodwill, which is effectively (or near) the value that the market is willing to pay for the assets of the entity, whereas this difference arises from expectations higher earnings based on equity and surplus to aggregate entity. In the research we used data obtained from the financial statements for the years 2009, 2010 and 2011 for a technology company. From the values obtained for the operationalization of the methods, it was concluded that the method that most closely approximates the market value is the method Hatfield, where the market value is approximately six times the book value of the company.

90-106

Authors: Maurício Vasconcellos Leão Lyrio, Eloíse Helena Livramento Dellagnelo, Rogério João Lunkes

The present study is located in the field of public administration and aims to discuss the methodological profile of studies on public budgeting carried out in Brazil in the first decade of the XXI century. As regards methodology, a survey was done on the basis of the SCIELO database, from a quantitative perspective; as regards the approach to the problem under investigation, the study is of a descriptive nature. I became evident from some of the results obtained that the research on the topic of public administration is carried out mainly in the context of the public sector, being unassociated with particular sector of activity. A quantitative approach was found to be privileged, econometry being the main research method.

122-137

Authors: Romilson Moreira, Henrique Levi Freitas Sena de Carvalho

Facing a destabilized economy and high inflation Brazilians acquired immediacy and consumerist habits. The result of a rapid currency appreciation in the period before the real plan, increasingly, people are committing significant parts of their resources and acquired credit, constituting a scenario of debt and default. This work presents the profile of the personal finance teachers of municipal schools of Campo Formoso, Bahia, starting with the following assumptions: teachers not practice financial education; credits used indiscriminately, without control and are in a significant degree of indebtedness . To obtain data for the study, a questionnaire applied to teachers from José de Anchieta School. The survey results indicate a growing indebtedness and lack of personal finance teachers surveyed. The construction of educational policies encourage financial education and consumer awareness.