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Área Temática ENEI: 1.2-Competição, preços e estruturas de mercado RESUMO Este trabalho tem como objetivo investigar o impacto que o uso do mobile e do home banking tiveram sobre as tarifas bancárias no Brasil entre 2011 e 2018. Inicialmente, apresenta-se uma evolução temporal do e-banking no Brasil. Em seguida, trata-se dos efeitos do e-banking sobre a concorrência, através do modelo de rede-cidade de Wang e Wang (2018), uma evolução dos modelos seminais de cidade linear de Hotteling (1929) e cidade circular de Salop (1979). Por fim, mostra-se o estudo empírico realizado, através do qual se conclui que as tarifas bancárias foram impactadas pelas plataformas digitais. Os resultados indicam que a diminuição dos custos de transporte, propiciada pela digitalização financeira, reduziu o preço das tarifas bancárias aos consumidores no período analisado.

With the end of the recession from 2014 to 2016, Brazil began a gradual recovery process, with a positive impact on some economic variables-among them, credit financing. Despite this, a robust recovery was not seen in 2019, and 2020 was marked by the arrival of the Covid-19 pandemic, which raises questions about the stability of the financial system and the control of defaults. Considering this, the present study explores how macroeconomic variables affected the default of a financial institution's credit portfolio between January 2014 and April 2019. To perform this analysis, we built a Vector Error Correction (VEC) model that captured the long-term relationships between the default of different credit products and the selected macroeconomic variables. The results indicate that the macroeconomic variables do in fact impact default, however, this behavior is not homogeneous. In general, different credit products respond in different ways to each of the macroeconomic entities: while part of our findings is in line with others in the literature, we also found surprising results for some of the studied relationships. Contribution/Originality: This study contributes to the existing literature by demonstrating, through a case study in Brazil, the unique effects of the macroeconomic environment on the default of different and specific credit products, while most of the recent research focuses on aggregated data or default indexes. 1. INTRODUCTION After the economic recession that hit Brazil between 2014 and 2016 (CODACE-Economic Cycles Dating Committee, 2017) the first signs of a gradual recovery were confirmed in 2017, when-after a real 8.6% drop during the crisis-there was a 1.3% growth in Gross Domestic Product (GDP) (IBGE-Brazilian Institute of Geography and Statistics, 2019). This recovery continued throughout 2018 and 2019, with positive impacts on different Brazilian macroeconomic variables in a period of historically low inflation and interest rates. However, this gradual improvement was interrupted by the Covid-19 crisis, which still sows uncertainty about the future of the Brazilian and global economy (BACEN-Central Bank of Brazil, 2020b). Among the variables that were affected by this uncertainty are credit financing and default-both for individuals and companies. With regards to individuals, the increase in consumer confidence at the beginning of the economic recovery in Brazil resulted in annual credit growth rates of 8.4% in December 2018-the highest level since December 2015, when this rate was 7.2%-maintaining the pace of growth until the end of 2019 (BACEN-Central Bank of Brazil, 2020b). The types of credit that grew the most were consumer-oriented (credit card), vehicle

ResumoNo Brasil, 99% das organizações são classificadas como micros ou pequenas empresas e, desse total, 27% fecham suas portas antes de completar um ano por problemas financeiros (SEBRAE/SP, 2010). Assim sendo, este estudo tem como objetivo analisar a importância da consultoria empresarial na gestão financeira das micros e das pequenas empresas. Para atingir-se tal objetivo, realizou-se um estudo quanti-qualitativo através de um questionário com 19 questões fechadas dirigidas a 40 empresários e uma entrevista em profundidade com outros 5 empresários dos setores da indústria, do comércio e dos serviços do município de Passo Fundo, no norte do estado do Rio Grande do Sul. A análise dos dados coletados foi realizada através do software SPSS®, versão 23, por meio da análise de frequência das respostas e tabelas de referências cruzadas. Os resultados encontrados demonstraram que, entre as principais dificuldades apresentadas pelas empresas pesquisadas, 74,47% estão concentradas nas dificuldades relacionadas à gestão financeira. Além disso, pode-se verificar também que 75% dos empresários entrevistados acreditam que a consultoria traz benefícios para a gestão financeira, porém apenas 37,50% desses buscaram esse tipo de serviço, geralmente por não confiarem divulgar dados da sua empresa a terceiros, evidenciando que os gestores das micros e pequenas empresas acreditam na importância da consultoria, porém não apresentam comportamento proativo na busca por esse serviço. AbstractIn Brazil, 99% of organizations are classified as micro or small companies and, of this total, 27% close their doors before completing one year due to financial problems (SEBRAE/SP, 2010). This study aims to analyze the importance of business consulting in the financial management of micro and small enterprises. To reach this objective, a quantitative-qualitative study was conduced through a questionnaire with 19 closed questions to 40 entrepreneurs and an in-depth interview with 5 other entrepreneurs from the industry, commerce and services sectors of the city of Passo Fundo, in the northern part of the state of Rio Grande do Sul. Data analysis was performed through SPSS® software version 23 through frequency response analysis and cross-reference tables. The results showed that among the main difficulties presented by the companies surveyed, 74.47% are concentrated in the difficulties related to financial management. In addition, it can be verified that 75% of the entrepreneurs interviewed believe that the consultancy brings benefits to the financial management, but only 37.50% of them sought this type of service, usually for not trusting to divulge their company data with third parties, evidencing that managers of micro and small companies believe in the importance of consulting business, but they do not present proactive behavior in the search for this service.

Purpose: the objective of this study was to position accounting among the branches of human knowledge in order to understand the effects of these changes on it. The central line on which the discussion unfolds is what defines it as a science and whether, as a science, it can cease to exist. Method/approach: we adopted the Theoretical Essay as our methodology. Main findings: the future of accounting is a recent topic in several worldwide journals and there is a unanimous understanding that accounting will not cease to exist, it should only seek in essence its reason for existing to remain competitive in the face of automated processes, acting mainly in the creation, interpretation and data authentication and reporting for decision making and no more manual processes. This study explores the ways in which the accounting sciences will be able to remain at the forefront of knowledge and as a profession of high importance for organizations. Theoretical, practical/social contributions: the evolution of digital technologies such as Internet of Things (IoT), Big Data and Artificial Intelligence for business (BI) has provoked discussions about the future of professions, especially those that present data collection and processing activities. From this perspective, the essay contributes by directing the discussion to accounting and reflecting on the transformation of accounting science with increasing emphasis on report creation, interpretation, and authentication. Originality/relevance: the originality of the study lies in establishing links between accounting science and disruptive technologies.