ISCAP - ATC de Auditoria
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- Conferência: auditoria - uma aproximação prática às empresas (aspectos relacionados com o controlo interno)Publication . Pereira, AdalmiroConferência: auditoria - uma aproximação prática às empresas (aspectos relacionados com o controlo interno)
- The Interpretation of Verbal Probability Expressions Used in the IAS/IFRS: the auditors Registered with the portuguese securities market commissionPublication . Teixeira, Maria CláudiaOne of the main arguments in favour of the adoption and convergence with the international accounting standards published by the IASB (i.e. IAS/IFRS) is that these will allow comparability of financial reporting across countries. However, because these standards use verbal probability expressions (v.g. “probable”) when establishing the recognition and disclosure criteria for accounting elements, they require professional accountants to interpret and classify the probability of an outcome or event taking into account those terms and expressions and to best decide in terms of financial reporting. This paper reports part of a research we carried out on the interpretation of “in context” verbal probability expressions used in the IAS/IFRS by the auditors registered with the Portuguese Securities Market Commission, the Comissão do Mercado de Valores Mobiliários (CMVM). Our results provide support for the hypothesis that culture affects the CMVM registered auditors’ interpretation of verbal probability expressions through its influence on the accounting value (or attitude) of conservatism. Our results also suggest that there are significant differences in their interpretation of the term “probable”, which is consistent with literature in general. Since “probable” is the most frequent verbal probability expression used in the IAS/IFRS, this may have a negative impact on financial statements comparability.
- Virtual communities of practice: examining the motivations and constraints in their knowledge creation and knowledge transfer preocessesPublication . Correia, Ana Maria Ramalho; Paulos, Alice; Mesquita, AnabelaThe rapid pace of change compels organizations to be innovative in order to maintain a sustainable competitive advantage. Such innovation is supported by the generation of new ideas, which in turn depends on access to new knowledge. Innovative solutions and processes are unlikely to be developed by an individual but rather by a group of people, working together. As Newell et al. (2006) point out, innovation depends on managing knowledge transfer and situated learning (Lave and Wenger 1991). One group of people that share and create new knowledge is a Community of Practice (CoP). Communities of Practice are places which provide a sound basis for organizational learning. This encourages knowledge creation and acquisition, thus improving organizational performance, leveraging innovation and consequently increasing competitiveness. Virtual Communities of Practice (VCoPs) can perform a central role in promoting communication and collaboration between members who are dispersed in both time and space (Bradshaw et al. 2004). Nevertheless, it is known that not all the CoPs and VCoPs have the same performance or results. This means that there are factors that enable or constrain the process of knowledge creation. With this in mind, we developed a case study in order to identify both the motivations and the constraints that members of an organization experience when taking part in the knowledge creating processes of the VCoPs to which they belong. Our results show that when the organizational culture values knowledge sharing and creation, employees tend to feel it is part of their professional ”duty” to contribute towards organizational development, by supporting their colleagues and making available their personal knowledge; together, they are contributing to the success of the organisation. VCoPs are, also, understood to be important for professional and personal development; opportunities for development and organizational culture are motivating factors for participation in these structures. Contrary to previous reports in the literature, no interviewee referred to direct financial rewards as a motivation factor for participation in VCoP but all found it difficult to identify any constraints. Most identified the difficulty in aligning objectives established by the management with justification for the time spent in the VCoP. The interviewees also...
- A Contabilidade num contexto de responsabilidade socialPublication . Bandeira, Ana M.A responsabilidade social das empresas tem vindo a assumir uma preocupação crescente e isso reflecte-se na Contabilidade. De facto, compete à Contabilidade, como elo de ligação entre a comunidade e as empresas, identificar e medir a contribuição social da empresa, que inclui não só os gastos, os rendimentos e ganhos sociais fáceis de identificar e medir, mas também aqueles que surgem das externalidades que afectam os diferentes grupos sociais. Desta forma, o grande desafio que se coloca à Contabilidade consiste em valorizar e representar as externalidades, positivas e negativas, associadas. Nesta comunicação analisa-se a posição da Contabilidade face à responsabilidade social das empresas tendo em conta os desafios e as dificuldades no reconhecimento e na mensuração das externalidades, positivas e negativas, que afectam a empresa e a comunidade. As unidades económicas têm o dever de informar todos os utentes que com elas se relacionam, sendo a comunidade um dos principais destinatários deste dever. Assim, a informação constitui uma das medidas à priori com que se instrumenta a responsabilidade social das empresas. Adicionalmente, examina-se o papel da Contabilidade num contexto de responsabilidade social tendo em conta o novo sistema de normalização contabilística que entrou em vigor em 1 de Janeiro de 2010.