Artigo de evento

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https://dspace.mackenzie.br/handle/10899/33884

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Navegando Artigo de evento por Autor "Abreu R."

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  • Artigo de evento
    Automation through an ERP system of the accounting and internal control procedures according with SOX Law Automação através de Sistema ERP dos Procedimentos Contabilísticos e de Controlo Interno segundo a Lei SOX
    Purcinelli L.M.; Abreu R.; Roux A.M. (2019)
    © 2019 AISTI.The purpose of this article is to demonstrate the importance of an Enterprise Resource Planning System (ERP) through the relevance of the decision making process in the purchasing area, due to the gap analysis evidenced by the application of the SOX or Sarbanes-Oxley Act requirements. Methodologically, this article is supported in a theoretical analysis through the literature review in the area of accounting and auditing that is very relevant to the company's performance. The empirical analysis shows the internal control system implemented in the purchasing area. The results demonstrate that an ERP System promotes greater security and transparency of the processes, as well as, it facilitates the implementation of internal controls that support the strategies and the purchasing decisions with a better financial result and in accordance with the requirements established by the SOX Law.
  • Artigo de evento
    Ethics and fraud in E-banking services
    Abreu R.; David F.; Legcevic M.; Segura L.; Formigoni H.; Mantovani F. (2015)
    © 2015 AISTI.The purpose of this paper is to demonstrate the importance of ethics applied to everyday moral problems arising from the use of e-banking services. These services have advantages in financial transactions, but security threats and vulnerabilities must be constantly reduced. In this framework raises the 'good citizen' that desires to do well and needs to avoid harmful behavior [1]. While the 'bad citizen' promotes the lack of transparency, wrong attitudes and 'hidden' awareness of the nature, level and scope of the financial impact which claims to reduce the social responsibility [2] and produces high level of degree of materialistic values were less likely to acquire moral [3]. Indeed, the integration of fraud on all aspects of the e-banking services requires the profound revision of the traditional commercial paradigms that have been prevailed for last years. Thus, on the one hand, the theoretical framework of this paper is based on literature about ethics and fraud, in general, and information and communication technology of the e-banking services, in particular. On the other hand, the empirical framework reflects the practices in this field of research used by banks with public data available on the Portuguese Banking Association. The results of the paper show several threats, vulnerabilities, incidents, impacts and response that face e-banking services. To mitigate these risks, the main challenge is the public discussion that will promote prevention and disclosure evidence-based incidents, not only to endorse an adequate behavior but, also, to develop guidance on practical evidence on ethics and reduce fraud.
  • Artigo de evento
    The management of accounting and taxation knowledge in Portugal
    Abreu R.; David F.; Segura L. (2014)
    Knowledge is the most important asset owned by the firm (Davenport and Prusak, 2000; Bollinger and Smith, 2001; Weber et al., 2002). Indeed, in a variety of relevant ethical requirements and multiple strategies to engage accounting quality (IAASB, 2012), knowledge management has become crucially important to accounting and taxation fields (Fink, 2001; O'Leary, 2002). It is critical to provide recognition and rewarding expertise, due to legal and normative impacts, that is mandatory on these areas which avoid work redundancies, reduce cycle time, and make faster and informed business decisions (Mubarak, 2013). The purpose of this paper is to explore knowledge management through the accounting and taxation. At the same time, it reviews practices promoted by firms (Boomer, 2011; CCH, 2010, 2011; Taylor et al., 2001). The methodology presents a literature review that it will outline their contribution and critically discusses the research that it is timely and very important for the consolidation of knowledge management in the accounting and taxation (Beijerse, 1999; Chua, 2003; Cohen, 2006; Anantatmula and Kanungo, 2006). Also, the paper highlights the constant change in laws, norms and rules, that introduce several externalities on the Government, Politics, Accounting Firms, Accountants and Firms relations, which mislead not only the understanding of the accounting quality but, also, the taxation expertise, to solve complex problems (Snowden and Boone, 2007). Within the main results of the paper, the demonstration of the potential benefits of knowledge management raise the awareness of the accounting quality as new tendency that emerged from agile models (Gunasekaran, 2001). Then, the firm explores knowledge. At the same time, the firm creates and validates alongside ethical context from code of ethics (IAASB, 2012). Indeed, from the exploratory longitudinal analysis, the firm is concentrated on best practices, because it reduces the resistance to change (Bhatt, 2001; Dalkir, 2005). An additional result of the research about the accounting quality makes exhaustive the list of characteristics that produce wrong information on various dimensions, including the influence of the legal and political system which contributes to this line of research by showing that the management of accounting and taxation knowledge is to better understand the importance of the taxation citizenship (Tuck et al., 2011; Tuck, 2013). Another result shows that the knowledge bases are used in accounting and taxation to point out new research opportunities (Eccles and Galdstone, 1995).