https://repositorio.ufba.br/handle/ri/1204 2026-04-17T12:31:59Z 2026-04-17T12:31:59Z Pereira, Antonio Gualberto Bruni, Adriano Leal Dias Filho, José Maria https://repositorio.ufba.br/handle/ri/41905 2025-09-12T13:35:51Z 2010-01-01T00:00:00Z

Legitimidade corporativa em empresas pertencentes a indústrias ambientalmente sensíveis: um estudo empírico com empresas que negociam ações na Bovespa Pereira, Antonio Gualberto; Bruni, Adriano Leal; Dias Filho, José Maria To the Theory of Legitimacy of disclosure practices are related to the search for organizations to be perceived as legitimate according to the beliefs and values of the environment to which they belong or where they extract the resources necessary for their continuity. So, before society's preoccupation with environmental issues, it is expected that companies belonging to the environmentally sensitive industries support a more significant pressure with regard to management, not only environmentally but also at other levels. This study sought to determine whether environmentally sensitive companies in industries seeking greater legitimacy than companies in industries not environmentally sensitive, considering its annual financial statements. For this, we made a survey of 102 companies traded on the Bovespa, with 45 belonging to environmentally sensitive industries and 57 belonging to nonenvironmentally sensitive industries. By applying the student t tests found that nine of the eighteen items suggested for disclosure by Resolution 488/05, Opinion of the Guideline 24/92 and by primer corporate governance, issued by CMV, showed statistically significant differences in terms of a more illustration for the group of companies within environmentally sensitive industries as compared to the group of companies belonging to non-environmentally sensitive industries. Universidade Federal do Rio de Janeiro Artigo de Periódico

2010-01-01T00:00:00Z Lima Filho, Raimundo Nonato Bruni, Adriano Leal Sampaio, Márcio Santos Pereira, Antonio Gualberto https://repositorio.ufba.br/handle/ri/41904 2025-09-12T13:37:14Z 2011-01-01T00:00:00Z

Conceitos relevantes de custos: a visão de textos didáticos, o olhar da teoria da contabilidade e a percepção de discentes Lima Filho, Raimundo Nonato; Bruni, Adriano Leal; Sampaio, Márcio Santos; Pereira, Antonio Gualberto A proper domain of the basic concepts of Cost Accounting and analyze its characteristics are essential for the development of Accounting Theory and for effective decision making. This study aimed to compare the presentation of educational topics to current concepts of the Theory of Accounting and perceptions of students, assessing the understanding of some terms associated with Cost Accounting and explored in the context of discipline Accounting Theory. We discussed the concepts of assets, revenues, expenses, gains and losses. We examined a sample of 591 students enrolled in courses that Accounting had already attended the course Accounting Theory in institutions of higher education located in the city of Salvador (BA). The quantitative procedures involved three distinct phases, formed by the descriptive analysis, the understanding of associations between responses and the type of IES - presented as a public or private, by studying the association between the responses and titration of the teacher - not separated into titled, masters and doctors, for the use of logistic regression that sought to understand how the accuracy of concepts learned can be changed from the type of IES or the title of professor. The results were significant for the titration: as titration progresses the teacher, the better performance shown by students in the respect of the relevant concepts of Cost Accounting. The findings observed here indicate the importance of titling of teachers of accounting theory and indicate that advance the study of these professionals in the Masters and PhD courses helps to improve the effective use of Cost Accounting. Associação Brasileira de Custos Artigo de Periódico

2011-01-01T00:00:00Z Pereira, Antonio Gualberto Bruni, Adriano Leal Rocha, Joseilton Silveira da Lima Filho, Raimundo Nonato Faria, Juliano Almeida de https://repositorio.ufba.br/handle/ri/41870 2025-09-12T13:38:29Z 2012-01-01T00:00:00Z

Teoria dos contratos, governança corporativa e auditoria: delineamentos para a discussão em teoria da contabilidade Pereira, Antonio Gualberto; Bruni, Adriano Leal; Rocha, Joseilton Silveira da; Lima Filho, Raimundo Nonato; Faria, Juliano Almeida de Faced with the gap in accounting theory, which does not have a consolidated body of knowledge, discussing some significant research approaches is a way of fostering a more lucid understanding of the current state of the art in this field of knowledge and pointing the way to the challenges ahead. The aim of this paper is to point out some relevant aspects defined by the positive theory of accounting, despite the theory of contracts and its consequences for the role of accounting in minimizing agency conflicts and reducing information asymmetry, the role of corporate governance in improving internal controls and seeking greater transparency in relations between agent and principal and, not least, the role of auditing in monitoring contracts. Accounting theory has used this theoretical and conceptual framework to explain many of the phenomena on which it “sheds light” and, in view of the new demands pointed out by the regulatory process that accounting is undergoing, given the Sarbanes & Oxley Act itself, it represents a pillar to be carefully observed when studying the various nuances of this challenging and instigating scenario. Conselho Federal de Contabilidade - CFC Artigo de Periódico

2012-01-01T00:00:00Z Pereira, Antonio Gualberto Bruni, Adriano Leal https://repositorio.ufba.br/handle/ri/41869 2025-09-12T13:42:15Z 2013-01-01T00:00:00Z

Habilidades cognitivas, comprometimento com a profissão e decisões sobre alocação de recursos Pereira, Antonio Gualberto; Bruni, Adriano Leal This study examined how the professional commitment impacts the decisions of resource allocation in organizational projects, considering the intertemporal preferences of decision makers. Scenarios were designed to measure the cognitive ability of respondents and to identify their preferences related to resource allocation in budget decisions. Next, we sought to determine whether the intervening variable commitment to the occupation (MEYER; ALLEN; SMITH, 1993) influences the intertemporal choices of respondents. The survey was conducted with a sample consisting of 125 students graduate in Salvador, Bahia, enrolled in different courses. Multiple logistic regression was used to analyze the data, indicating that professional and carrier commitment does not influence the decisions on resources allocation to organizational projects, considering the intertemporal preferences of managers. We sought, additionally, that the higher the level of cognitive ability of respondents less is affiliative commitment to the profession and to the carrier. Universidade Estadual de Maringá Artigo de Periódico

2013-01-01T00:00:00Z