Banca de DEFESA: JOAO VICTOR JOAQUIM DOS SANTOS

Uma banca de DEFESA de MESTRADO foi cadastrada pelo programa.
DISCENTE : JOAO VICTOR JOAQUIM DOS SANTOS
DATA : 31/07/2018
HORA: 09:00
LOCAL: Auditório 03 do NEPSA II
TÍTULO:

An exploratory approach to an accountant´s role in Alternative Dispute Resolution.

PALAVRAS-CHAVES:

Accounting. Alternative Dispute Resolution. Mediation and Arbitration.

PÁGINAS: 78
GRANDE ÁREA: Ciências Sociais Aplicadas
ÁREA: Administração
SUBÁREA: Ciências Contábeis
RESUMO:

This research aims to contribute to accounting literature to analyze the Alternative Dispute Resolution used in the Brazilian context as new niche markets for accounting professionals. For that, interviews were conducted with four arbitrators and mediators from three mediation and arbitration institutions located in Natal/RN and São Paulo/SP. Additionally, it was made a data collection of the profile of the procedures solved by the Mediation and Arbitration Chamber of the state of Rio Grande do Norte. The results showed that there is a niche market to be explored by the accountants in both chambers surveyed, taking into account many of the cases discussed in these institutions involve patrimonial matters. Furthermore, the respondents already perceive the importance of the accountant contributing significantly to the development of the Alternative Dispute Resolution, and affirm that they can exercise diverse functions in both mediation and arbitration proceedings. Although the multiple opportunities for operate, it was verified that the participation of the accounting professional in these institutions is still incipient. The possible explanations for this situation are the preference of the entities for professionals with degree in law, the lack of knowledge of the professional about the possibility of acting in these areas, or even the lack of preparation, from graduation to lato sensu. Therefore, it is recommended for professionals and future accountants, who wish to dedicate themselves to ADRs, who seek beyond the technical knowledge necessary to perform the functions of mediator, arbitrator or accounting expert, it is necessary to be closer to professionals who already work in the area, participating the events promoted as congresses, workshops, meetings.

MEMBROS DA BANCA:
Presidente - 2314118 - ERIVAN FERREIRA BORGES
Interno - 2610882 - DIOGO HENRIQUE SILVA DE LIMA
Externo à Instituição - BRUNO VINÍCIOS RAMOS FERNANDES - UnB