Osmar Antonio Bonzanini

• PhD in Management
• Chair at RGS Academy of Accounting Sciences

This paper aimed to investigate how the graduation courses in accounting are being managed in Brazilian universities. The investigation is based on the perception of their courses’ coordinators who assume teaching activities and manage the human and materials resources of the course. It is a bibliographic, exploratory and descriptive study. The res...

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Event held by the Inter-American Accounting Association, the Federal Accounting Council ABRACICON on new education technologies in the current context of the pandemic. Equivalent to 2 (two) class hours.

XIV Meeting of Professors of Accounting Sciences

Event: Conexión Educa & Aprende: Technologies applied to education

The business economy experienced major changes during the last three decades. The social and economic globalization associated with the fourth revolution put the accounting profession under great pressure toward harmonization and convergence. Still, the route to become a qualified professional accountant varies from country to country all over the...

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The companies whose activity is the exploration of inputs extracted from the external environment, face great difficulties, mainly because they are in contact with the environment, having to adapt to different laws, especially environmental, having to consider the requirements of regulatory bodies and $ scalizers. All this so that your activity is...

This study aims to identify the contributions of the Brazilian Social Observatories to the exercise of transparency and social control in public management, based on the information available in the specific Portals. Social Observatories are instruments created by Brazilian citizens aimed at the social control of public management, its transparency...

The objective of the study was to describe characteristics related to the professional development of teachers, at the level of knowledge of the practice, teaching experience and personal beliefs about the teaching and learning of the teachers of the Accounting Sciences course at a state public university in Paraná. Teaching practice involves adequ...

In the context of the activities of organizations operating in Brazil, they are daily turning their attention to social responsibility in the environment in which they operate. The Demonstration of Added Value – DVA, mandatory for publicly traded companies, shows the wealth generated in the period and the way in which the added value is distributed...

Companies whose activity is the exploration of inputs extracted from the external environment, face great difficulties, mainly because they are in contact with the environment, having to adapt to different laws, especially the environmental one, having to consider the requirements of the regulatory bodies and supervisors. All this so that its activ...

The present study aims to identify the contributions of the Brazilian Social Observatories to the exercise of transparency and social control in public management. The Social Observatories are instruments created by Brazilian citizens that aim at the social control of public management, its transparency and the spread of fiscal education to Brazili...

RESUMO A Contabilidade Ambiental é um dos ramos da Contabilidade Tradicional, tendo como objeto de estudo o patrimônio ambiental de uma entidade, seja ela particular ou pública. O presente trabalho teve como objetivo analisar as percepções dos profissionais contábeis inscritos no Conselho Regional de Contabilidade-Delegacia de Frederico Westphalen/...

A obra reúne 33 textos, organizados em sete capítulos: I- Comércio internacional e relações de fronteira; II- Integração regional; III- Desenvolvimento regional; IV- Desenvolvimento e meio ambiente; V- Desenvolvimento e novas tecnologias produtivas e sociais; VI- Desenvolvimento e participação social; VII- Desenvolvimento e políticas públicas. A ob...

"SOCIAL ACCOUNTING AND CITIZENSHIP" aims to socialize a teaching practice carried out in the discipline of Methodology of Science and Research. This methodology was carried out in 2015, with the first semester of the Course of Accounting Sciences, of the Integrated Regional University of Alto Uruguai and the Missions - URI - Campus of Frederico Wes...

The analysis of the value chain in the scope of strategic cost management is understood as a practice that contributes to the viability of competitive advantages. In this perspective, the objective of this study is to investigate the adherence of the microbreweries management to what the literature prescribes regarding to the cost analysis practice...

The adaptation of the organizations to the environmental changes characterizes the organizational gap. This study analyzes publications on the subject from the EBSCOhost database. It is characterized as bibliometric, quantitative, descriptive and bibliographic. Production has increased in the last decade, but the volume of publications is still not...

The paper brings a new study agenda, in view of the high number of accounting professionals who are leaving the profession, although all existing prerogatives in the face of accounting are recognized as a regulated profession in Brazil. The study will be conducted in the State of Rio Grande do Sul, contemplating the last five years, aiming to know...

Subject and purpose of work: The purpose of this article is to present the vision of ECLAC - Economic Commission for Latin America and the Caribbean and its contribution to the reflections on economic development. Materials and methods: This is an exploratory and descriptive study. The first part of the paper contemplates the emergence and evolutio...

Este estudo teve como objetivo investigar como são geridos os cursos superiores destinados a diplomar os contadores no Brasil. A investigação é baseada na perceção dos coordenadores que, por norma, assumem atividades de docência e gerem os recursos humanos e materiais do curso. Trata-se de um estudo bibliográfico, exploratório e descritivo. Os resu...

The aim of the study is to analyze the use of information technology resources according of the Resource Based View (RBV) in a food company. Information technology resources, in addition to supporting business operations, can also be considered as resources able of providing and maintaining a competitive advantage, especially in highly competitive...

Accounting Science is a branch of Applied Social Sciences that comes over the years. Formerly, the professional accountant was known only as a bookkeeper, or even that professional who did the tax collection guides for organizations. Over the years, this concept has been dissipating, and today, this professional is essential to any branch of activi...

The aim of the study is to analyze the use of information technology resources in the light of the Resource Based View (RBV) in a food company. Information technology resources, in addition to supporting companies' operations, can also be considered, according to how they are used, as resources capable of providing and maintaining competitive advan...

RESUMO O tema deste artigo está fundamentado nas adequações dos currículos dos cursos superiores em Ciências Contábeis do Rio Grande do Sul, a partir da exigência do Exame de acesso à categoria profissional, em 2010. A revisão teórica realizada demonstra que as universidades, o Estado e as Ordens Profissionais sustentam o poder profissional a parti...

O fluxo de caixa é uma ferramenta gerencial que auxilia nas tomadas de decisões e permite diagnosticar a situação da empresa, informando o período que irão ocorrer os ingressos e desembolsos de caixa. Através do Demonstrativo do Fluxo de Caixa (DFC), é possível harmonizar o capital de giro com a liquidez. O presente estudo aborda os aspectos relaci...

The theme of this article is based in the curricula of university courses in Accounting in Brazil, from the requirement of the professional category to access exam in 2010 and implemented by the Federal Accounting Council, as a professional order. The literature review shows that universities, the state and professional associations support the pro...

Accredited professions be institutionalized in a particular society in a certain context and as a result of a longitudinal process. Of various actors that influence this process of institutionalization, Higher Education Institutions (HEIs) play a central role. Therefore, the relationship and interaction between professional associations and HEIs ha...

Admittedly, the characteristics that underlie a profession possess, as a base, the connection between the actual work activities and for which there is market demand, the higher education obtained in an educational accredited system that qualifies the individual, and preferential access for trained and skilled workers for the job, which institution...

The text, in the form of a technical and opinionated article deals with the main problems and challenges of conducting research in the area of accounting and management. In addition to contributing on the subject, forward reflections on the challenges of researchers in the search for adequate responses to validate their studies.

ABSTRACT: Before the new requirements imposed by society as to social responsibility of organizations, and considering the possibility of these evidence through Value Added (DVA) its social commitment, it was proposed the search and analysis of the correlation coefficient between Revenue and allocations of Added Value of Financial sector companies...

This paper aims to present the importance of social projects nowadays, with this line, cooperative system arises. This system is very important when it comes to achieving a certain result because in the cooperatives all those involved work together in pursuit of a common goal. The Credit Cooperative of Free Admission Associates – Sicredi, realized...

Abstract This paper aims to present the importance of social projects nowadays, with this line, cooperative system arises. This system is very important when it comes to achieving a certain result because in the cooperatives all those involved work together in pursuit of a common goal. The Credit Cooperative of Free Admission Associates – Sicredi,...

RESUMO: Este artigo visa promover ações em favor do desenvolvimento social para consolidar o conceito e a prática da responsabilidade social. Atualmente as empresas vêm usando suas capacidades de planejamento e organização para gerar recursos. É nesse sentido, que o presente estudo objetiva analisar e identificar as principais ações sociais desenvo...

A STUDY ABOUT THE SOCIAL SHARES AND VALUE ADDED GENERATED BY CONTRACTING HOSPITAL OF CODEMAU REGION IN SOCIAL PERSPECTIVE This study aimed to identify social action and the value added generated by the hospital entities of CODEMAU’s Region - Regional Development Council of Medium High Uruguay in view of the Social Report, referring to the years 200...

Abstract The purpose of this article is to accomplish a bibliographical study, approaching the aspects related to the marketing, specifically of services, to the functions of the accounting and that forms the professional of this área can use the information generated and that they facilitate to create value for their customers, and they be like th...

ABSTRACT This article presents some considerations from several authors about the concept of controllership, besides focusing the controller’s attributions. Literature does not define the word clearly because it is more related to the description of the attributions and abilities which are necessary to perform the talk. As an administrative agency...