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Accounting for Sustainability: The Case Study of Petrobras
Abreu R.; David F.; Segura L.; Formigoni H.; Mantovani F. (2018)
© 2018, Springer International Publishing AG.The quality of information reported by the public companies has been highly discussed along the last decade. The center of this discussion is the implementation of International Financial Report Standards (IFRS) in many countries around the world, searching for reports that could be read for the investors and bring enough information to decide rationally the resource allocation inside the financial system. The purpose of this paper is to demonstrate the adoption of the appropriate accounting framework supported on the International Accounting Standards (IASB, International accounting standards, IASB, 2015) and the influence of International Auditing Standards (IFAC, Manual das Normas Internacionais de Controlo de Qualidade, Auditoria, Revisão, Outros Trabalhos de Garantia de Fiabilidade e Serviços Relacionados, OROC, 2015) on the promotion of a corporate governance strategy approved by companies to increase the transparency of the information. Furthermore, the authors will be focus on the professional skepticism in relation of the fairness of assertion on the financial statements and the management responsibility for global interest in corporate responsibility and sustainability. The methodological research is divided on two perspectives. The first perspective is theoretical supported on the literature review from accounting and auditing standards. Thus, the consequences of accounting options and complex inter-relationship with auditing generate knowledge that is not yet possible to quantify and to obtain complete information (Warren et al., Contabilidade gerencial, Pioneira Thomson Learning, 2014; Messier et al., Auditing and assurance services a systematic approach, McGraw Hill, 2008; Arens et al., Auditing and assurance services: An integrated approach, Pearson Prentice Hall, 2012). The second perspective is an exploratory, longitudinal and empirical analysis supported on public available sources, such as the research strategy promoted by Yin (Case study research: Design and methods, Sage Publications, 2012) and then the annual and inter-reports in the period 2008–2015 made by Petrobras (Relatório e Contas 2008, Petrobras, 2009; Relatório e Contas 2009, Petrobras, 2010; Relatório e Contas 2010, Petrobras, 2011; Relatório e Contas 2011, Petrobras, 2012; Relatório e Contas 2012, Petrobras, 2013; Relatório e Contas 2013, Petrobras, 2014; Relatório e Contas 2014, Petrobras, 2015). Indeed, the disclosure of the financial statements is from 2008 to 2013 and, subsequently, changes made on 2014 and 2015 of the financial statements. The main contribution of this research is to explore the accounting communication with the society made by Petrobras as the largest company in Latin America and one of the biggest integrated energy companies in the world, with a strategic role in oil geopolitics. Then, the authors aim to understand the relevance of Petrobras activity through the accounting processes and the financial report that it is strongly regulated as a fundamental area of the financial markets. As the future development, the authors aim to widespread the accounting and financial report as weapon to combat mal-functioning of the financial markets and help several stakeholders.
Blue Accounting: Looking for a New Standard
Abreu R.; David F.; Santos L.L.; Segura L.; Formigoni H. (2019)
© 2019, Springer Nature Singapore Pte Ltd.This research explores the framework of the marine knowledge, in general, and the blue accounting, in particular. On the one hand, the seabed, the ocean floor, and the subsoil allow to promote several activities to explore these resources. On the other hand, the pollution and degradation of the marine environment due to human intervention which damage and harm the marine life and produces strong risks and threats to this environment. In this context, marine resources are a public good which is available to everybody, at all time, but without payment or compensations to this collective pressure of human activity. In order to reinforce the marine knowledge, the blue accounting will provide to the citizen, to the organization and to the society valuable information based on accounting standards that identify, measure, value, and report this blue growth that is the ocean strategy with new opportunities for marine and maritime sustainability. The fast evolution of the marine knowledge demands profound accounting researches that will study the increasing impact on the use, the management, the associated costs, and the new report opportunities of these resources and its value. This research will reduce the negative effect of politics and Governments that forget the blue accounting as essential to support the blue economy and ocean strategy, because sciences are interdependent and scarcity of marine resources demands knowledge to emerge these first insights and then mitigate uncertainties and risks.
Corporate Governance in Brazilian Companies: The Influence of the Founder in the Financial Decisions
Segura L.; Formigoni H.; Abreu R.; David F. (2017)
© 2017, Springer International Publishing AG.All over the world, corporate governance is adopting a new process of leadership and simultaneously propagating responsible governance for the welfare of stakeholders. This research has allowed us to identify new directions for future research. It examines the influence of several contextual factors in the framework of the financial decisions, where company has the right to have a transparent accountability, based on the influence of the founder, dispersion and type of ownership, size, economic sector and environment. The aim of this research is to analyse the influence of the founder in the financial decisions based on the comparability of the level of indebtedness among Brazilian companies managed by its founder and those managed by professionals. The methodology focuses the theoretical analysis on the literature review about Corporate Governance and Corporate Finance. The empirical analysis is based on econometric analysis supported on the multiple regression model and fixed effects method. The sample includes 356 non-financial Brazilian companies, with accounting data from the period 2004–2009, on a total of 2136 observations. The results find supporting evidence that lower debt in those companies of the sample in which the founder is the manager of the company and, in contrast, bigger indebted level of the professional manager. Further findings confirm a reduction of the investment level in businesses run by its founder, as well as, their preference for using equity. The founder has quite peculiar biases relation with decision making process. Generally, the founder has a personal need and his or her own interest, is based on the entrepreneurship decisions.
Ownership and Liability Decision
Abreu R.; Segura L.C.; Milani M.; David F. (2017)
© 2017, Springer International Publishing AG.Traditionally, accounting remains focused on the actions of the firm and ignores the effects of the firm upon its external environment. However, a growing number of researchers have accepted that several effects of the firm influence the external environment and have suggested that one of the roles of accounting should be to report the impact of the firm in this respect. This paper researches the effect of ownership on the liability decision concerning the increase of the knowledge on the accounting literature. The methodology has two different frameworks. First, the literature review shows, on the one hand, evidence of ownership separate by nonfamily versus family owned firms to adopt an individualistic identity orientation, so they are motivated to firm self-interest and focus on financial performance (Bingham et al., J Bus Ethics 99:565–585, 2010). On the other hand, the liability decision making process focus on those family members that have the family as main shareholders of the firm (Agarwal and Nagarajan, J Financ 45(9):1325–1331, 1990; Anderson and Reeb, J Financ 58(3):1301–1328, 2003; Admin Sci Q 49(2):209–227, 2004; Gómez-Mejía et al., Admin Sci Q 53(1):106–137, 2007; Oro et al., Congresso Brasileiro de Contabilidade, 15–17, 2008, and Puerto, Corporate governance in family firms, effects of family control and corporate financial decisions. Universidad de Salamanca, 2010). Second, the empirical analysis is a longitudinal exploratory analysis based on sample of 281 firms with shares listed on Bovespa Stock Exchange (São Paulo, Brazil). The accounting information was collected from database Economática®, from which classification is given to managers, controllers and family. Also, a series of hypotheses were prepared, which, were tested, having I mind the proposed relationship between liability and each firm of the sample. The author used was Benford law-based analysis, because it produces strong support for the research hypothesis. The main results show the understanding of the liability decision in the context of family owned and nonfamily owned firms. Also, as an exploratory result, there is heterogeneity performing on the function of a standard of comparison and the test of the multivariate differences among firms which reflect events occurring in an identical period with consequences in similarity of the business. Enthusiastically, it is observed that a firm can have a very significant effect upon its external image. Actually, it changes the liability decision through its activities. Also, it can be seen that these different effects, in some circumstances, are viewed as beneficial or as detrimental to the accountability of the firm.
Social entrepreneurship: From accounting analysis to decision value
Abreu R.; David F.; Segura L.; Formigoni H. (2015)
© 2015, IGI Global. All rights reserved.This chapter focuses on the social entrepreneurship, in general, and the social entities, in particular, to promote a detailed accounting analysis for understanding the decision value of the investment, due to the economic impact generated by these entities on the economy. The methodology presents a literature review that will outline the contribution of accounting for Non-For-Profit entities (NFP). Within the main results of the chapter, the demonstrations of the potential benefits of accounting for NFP raise the awareness of the social answers. In addition, the higher level of competition between the private versus public sector and NFP originate important economic distortions that lead to inequitable results. Then, the best assessment, within market dynamics, makes more pressure to the appraisal of the investment decision. Finally, it is necessary to consider that the integration of accounting for NFs implies that society must use entrepreneurship as a resource to regenerate the economy itself.
Social Responsibility: Proposal of Social Re-inclusion of Inmates of the Brazilian Prison System Through Higher Education
de Souza Vasconcelos A.L.F.; Bertolin P.T.M.; Angotti B.; Abreu R. (2020)
© 2020, The Editor(s) (if applicable) and The Author(s), under exclusive license to Springer Nature Singapore Pte Ltd.The present proposal presents a pilot action research in progress at the Universidade Presbiteriana Mackenzie (UPM), in São Paulo, Brazil, in partnership with the Department of Penitentiary Administration of the State Government of São Paulo aimed at the recovery and social inclusion of prison inmates, through the offer of vacancies in undergraduate courses at the University, as well as of additional citizen qualification. The courses are Advanced Technology in Marketing, Commercial Management, and Human Resource Management. Social responsibility in educating for the full exercise of citizenship is part of the University’s Institutional Development Plan and this project is in line with UPM’s mission. Since the beginning of 2019, fifteen students from the Butanta Women’s Penitentiary, the only semi-open female unit in the city of São Paulo, participate in the project in a semi-presential manner, performing activities in prison and attending university for weekly training. The aim of the project is to help the semi-open regime to actually fulfill its role by ensuring effective qualification and increasing the employability potential of the prisoners participating in it, not only during the execution of the sentence, but also after inclusion in the labor market. The authors present the partial results of this initiative, taking stock of the first six months of the project, as well as presenting the challenges of the coming semesters. This project was inspired by social responsibility projects carried out with detainees at the Instituto Politécnico da Guarda, Portugal, for that reason the interinstitutional partnership.
The influence of women on earnings management: Public companies in Brazil
Segura L.; Formigoni H.; David F.; Abreu R. (2016)

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