RESUMOUma das mudanças introduzidas com a adoção das IFRS no Brasil foi a obrigatoriedade de publicação da demonstração do resultado abrangente, a qual retrata potenciais receitas e despesas futuras da empresa. Com a mudança, o papel da contabilidade de fornecedora de informações contábeis precisa ser reavaliado. Partindo-se desse pressuposto, e com base no estudo de Kabir e Laswad (2011), avaliouse a qualidade da informação do resultado abrangente em relação ao lucro líquido. Com base nos dados de 67 companhias pertencentes ao Ibovespa, para o período de 2009 a 2012, e por meio da análise de regressão múltipla, as características de persistência, variabilidade, capacidade preditiva e value relevance do lucro líquido e do resultado abrangente total foram comparadas. O resultado abrangente total mostrou-se potencialmente mais persistente e com maior volatilidade que o lucro líquido. Por seu turno, o lucro líquido apresentou um poder explicativo melhor do que o resultado abrangente para o retorno das ações. Não foram encontradas evidências de que o lucro líquido seja melhor preditor do fluxo de caixa operacional, tampouco do lucro líquido do ano seguinte, em relação ao resultado abrangente. Os resultados também indicaram que o resultado abrangente possui relevância incremental para o valor da informação. Palavras-chave:Value Relevance; Lucro Líquido; Resultado Abrangente. Informative quality of net profit and comprehensive income ABSTRACTOne of the changes introduced with IFRS adoption in Brazil was the obligatoriness of publication of statement of comprehensive income, which portrays, future potencial revenues and expenses for the company. With this change, the role of accounting as provider of accounting information needs to be revaluated. Starting from this presupposition, and based on Kabir and Laswad (2011) study, the quality of comprehensive income information in relation to the net profit was evaluated. Based on data from 67 companies belonging to Ibovespa, for the period of 2009 to 2012, and through multiple regression
O objetivo do presente estudo foi investigar a contribuição da disciplina de Metodologia do Ensino, oferecida por um Programa de Pós-Graduação stricto sensu em Ciências Contábeis, localizado em Minas Gerais. A pesquisa foi realizada com os alunos de uma instituição pública brasileira, a amostra é composta de 27 pós-graduandos que participaram da entrevista narrativa. Os resultados apontaram que a disciplina de Metodologia do Ensino contribui para a formação docente dos alunos que estão iniciando a carreira, propicia conhecer conteúdos relevantes referentes à didática e possibilitou aos pós-graduandos conhecerem e aplicarem diferentes metodologias de ensino. Para aqueles que já atuam na docência, a disciplina promove uma reflexão sobre métodos de ensino e o aperfeiçoamento das técnicas utilizadas no ambiente educacional. Percebe-se que a formação docente exige o aprimoramento contínuo das estratégias de ensino e discussões sobre os temas que envolvem conteúdos como: planejamento pedagógico, currículo e processo de avaliação, dentre outros. Os resultados sugerem a necessidade de sistematização da formação docente, notadamente por meio da obrigatoriedade de disciplinas de caráter didático-pedagógico.
The study aims to identify, in the perception of postgraduate students in stricto sensu Programs in Accounting Sciences (PPGCCs) in Brazil, which competencies are developed in the teaching internship for teaching qualification. The research, with a quantitative approach, had a sample of 296 students who completed the teaching internship between 2013 and 2017. Through exploratory factor analysis, the identified factors explained 71.41% of the variation in the data, indicating a high degree of agreement among the post-undergraduates regarding the teaching skills development in the teaching internship. The identified factors were: Factor 1 – “Competences on Reflection, Research, Planning and Communication in teaching”; Factor 2 – “Skills for Planning, Content Preparation and Application of New Technologies”; and Factor 3 – “Competences in the Evaluation, Organization and Development of Teaching Methodologies”. The contribution of the teaching internship is verified providing that theoretical knowledge and teaching practice can be associated by the student, favoring the necessary skill development for teaching. The study makes it possible to improve the teaching internship, highlighting the need for the guidelines that guide it and clear educational goals, as well as the importance of the student’s supervision by the professor who guides this process.
Higher education in Brazil has undergone a process of expansion in recent years, reflecting a higher demand for university professors. What is perceived is that, when they take up teaching in higher education, these teachers are not always prepared to deal with the challenges and responsibilities intrinsic to the teaching career. The legislation foresees that the preparation for teaching in higher education should occur, as a priority, in stricto sensu postgraduate courses. However, researches that investigate teacher education reveal that these programs have prioritized the training of researchers to the detriment of pedagogical training, necessary for the teaching of higher education. Among the few didacticpedagogical components that are offered in stricto sensu post-graduation, focused on teacher education, the teaching internship stands out. The present study aimed to identify and analyze, in the perception of the students of the stricto sensu post-graduation programs of the accounting area in Brazil, what competencies are developed in the teaching internship for the qualification of the teacher. Therefore, a qualitative-quantitative research was developed. The qualitative stage was accomplished by means of the realization of two focal groups, with the participation of postgraduates who attended the teaching internship between the period of 2013 to 2017. In the quantitative stage, the data survey was used and the sample was composed of 296 respondents, linked to the stricto sensu postgraduate programs in the accounting area (PPGCCs) of Brazil. The documentary analysis revealed that there is a low supply of compulsory subjects for teacher training, which indicates the focus of PPGCCs in the training of researchers. The results of the focus group showed that the completion of the teaching internship contributes to the didactic-pedagogical training of students with and without teaching experience, as well as the development of teaching skills. In the factorial exploratory analysis, the identified factors explained 71.41% of the total data variation, which suggests a high degree of agreement among postgraduates in relation to the development of teaching competencies in the teaching internship. Three factors were identified, the first one being named "Competencies on Reflection, Research, Planning and Communication in teaching"; the 2nd called "Competencies of Planning, Content Preparation and Application of New Technologies"; and the 3rd called "Competencies in the Process of Evaluation, Organization and Elaboration of Teaching Methodologies". The means difference test revealed that the means of the group of postgraduate students with no experience with teaching for factors 1, 2 and 3 were higher than the means of the group with experience in teaching, which shows that the first group has a higher grade of agreement in relation to the development of teaching competencies in the teaching internship. Regarding the compulsory teaching internship in the PPGCCs, the averages of the ranking of students who consider tha...
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