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Search Results: 1 - 10 of 36 matches for " Frezatti "
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Valor da empresa: avalia??o de ativos pela abordagem do resultado econ?mico residual
Frezatti, Fabio;
Caderno de Estudos , 1998, DOI: 10.1590/S1413-92511998000300005
Abstract: o artigo discorre sobre a avalia??o de empresas, considerando as várias metodologias disponíveis e detendo-se especificamente sobre uma delas, aqui denominada, resultado econ?mico residual -rer.tal metodologia, longe de ser uma novidade, e algo que vem sendo discutido durante muito tempo, tendo recebido muitas contribui??es desde o inicio do século xix. o ponto forte da metodologia consiste na sua simplicidade conceitual e abrangência lógica, possibilitando a avalia??o do desempenho operacional, financeiro e do montante de investimentos. por outro lado, a sua grande vulnerabilidade é a necessidade de critérios de ajustes, que podem se tornar subjetivos face às peculiaridades encontradas nas organiza??es. a metodologia pode ser usada para a análise interna de direcionamento de investimentos, avalia??o de desempenho interna e análise externa. pelas suas características, a última abordagem é aquela que maiores imperfei??es pode gerar.
Management accounting profile of firms located in brazil: a field study
Frezatti, Fábio;
BAR. Brazilian Administration Review , 2005, DOI: 10.1590/S1807-76922005000100006
Abstract: companies must have resources that provide competitive advantages and are important factors for success. there is a great variety of such resources-including information systems, concepts of participation, models, and organizational structures. these can be referred to as components of managerial practice. each company can be characterized as having a unique configuration of tools that can be recognized as the company profile. this paper analyzes the conceptual adherence (i. e., the relationship between theory and practice) of the managerial accounting practices of medium-sized and large brazilian companies. statistical multivariate analysis has allowed for the identification of five clusters within the group of companies studied. the main conclusion for the sample is that conceptual adherence to tactical components is greater than to strategic components. in addition, it is apparent that the newer components have not been widely adopted in the sample, similar to other field studies in the uk and usa
Análise dos tra?os de tendência de uma amostra das revistas científicas da área de contabilidade publicadas na língua inglesa
Frezatti, Fábio;
Caderno de Estudos , 2000, DOI: 10.1590/S1413-92512000000200004
Abstract: academic publications are important points of support for scientific work developed all over the world. it is not so easy to identify which vehicle is adequate for the pretended publication, mainly for the researchers coming from non-english speaking countries. this can be observed by the lack of familiarity with the definitions, criteria and general procedures that enable the researcher to understand a subject and make the appropriate decisions. in this sense, this article aims at identifying the characteristics of some of the main tendencies observed by scientific reviews dealing with accounting issues. we intend to continue this exploratory study over time.
Management accounting profile of firms located in Brazil: a field study
Frezatti, Fábio;
Revista de Administra??o Contemporanea , 2005, DOI: 10.1590/S1415-65552005000600008
Abstract: companies must have resources that provide competitive advantages and are important factors for success. there is a great variety of such resources-including information systems, concepts of participation, models, and organizational structures. these can be referred to as components of managerial practice. each company can be characterized as having a unique configuration of tools that can be recognized as the company profile. this paper analyzes the conceptual adherence (i. e., the relationship between theory and practice) of the managerial accounting practices of medium-sized and large brazilian companies. statistical multivariate analysis has allowed for the identification of five clusters within the group of companies studied. the main conclusion for the sample is that conceptual adherence to tactical components is greater than to strategic components. in addition, it is apparent that the newer components have not been widely adopted in the sample, similar to other field studies in the uk and usa.
Beyond budgeting: inova??o ou resgate de antigos conceitos do or?amento empresarial?
Frezatti, Fábio;
Revista de Administra??o de Empresas , 2005, DOI: 10.1590/S0034-75902005000200003
Abstract: this research analyzes the approach known as "beyond budgeting" and questions the "traditional" company budget approach, as well as evaluates whether it can be taken as an innovation. the development of this study was guided by a bibliographical research, which constituted the basis for a critical analysis. this analysis deals with the questions brought up by critics and confronts classical authors on the subject, in an attempt to identify possible innovations and new problems that may derive from the new approach. in general terms, it can be suggested that this new cycle tries to recover the classical qualitative aspects of budgeting, which, if fulfilled, would not require a new label to be managerially effective. besides leaving unsolved a number of problems that may be entailed by the non-existence of a budget, the approach ends up creating other problems.
Management Accounting Profile of Firms Located in Brazil: a Field Study
Fábio Frezatti
BAR. Brazilian Administration Review , 2005,
Abstract: Companies must have resources that provide competitive advantages and are important factors for success. There is a great variety of such resources—including information systems, concepts of participation, models, and organizational structures. These can be referred to as components of managerial practice. Each company can be characterized as having a unique configuration of tools that can be recognized as the company profile. This paper analyzes the conceptual adherence (i. e., the relationship between theory and practice) of the managerial accounting practices of medium-sized and large Brazilian companies. Statistical multivariate analysis has allowed for the identification of five clusters within the group of companies studied. The main conclusion for the sample is that conceptual adherence to tactical components is greater than to strategic components. In addition, it is apparent that the newer components have not been widely adopted in the sample, similar to other field studies in the UK and USA.
Editorial: a sustentabilidade na pós-gradua o em contabilidade
Fábio Frezatti
Revista Contabilidade & Finan?as , 2006, DOI: 10.1590/s1519-70772006000200001
Abstract:
Editorial
Fábio Frezatti
Revista Contabilidade & Finan?as , 2012, DOI: 10.1590/s1519-70772012000300001
Abstract:
Editorial
Fábio Frezatti
Revista Contabilidade & Finan?as , 2012,
Abstract:
Editorial
Fábio Frezatti
Revista Contabilidade & Finan?as , 2011, DOI: 10.1590/s1519-70772011000300001
Abstract:
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