Banca de QUALIFICAÇÃO: JOAO VICTOR JOAQUIM DOS SANTOS

Uma banca de QUALIFICAÇÃO de MESTRADO foi cadastrada pelo programa.
DISCENTE : JOAO VICTOR JOAQUIM DOS SANTOS
DATA : 09/02/2018
HORA: 10:00
LOCAL: NEPSA II
TÍTULO:

ACCOUNTING AND ALTERNATIVE DISPUTE RESOLUTION: THE ACCOUNTANT PARTICIPATION IN THE ALTERNATIVE DISPUTE RESOLUTION


PALAVRAS-CHAVES:

Accounting. Alternative Dispute Resolution. MediationandArbitration.


PÁGINAS: 72
GRANDE ÁREA: Ciências Sociais Aplicadas
ÁREA: Administração
SUBÁREA: Ciências Contábeis
RESUMO:

This research aims to analyze the relationship between accounting and conflict resolution alternative methods used in the Brazilian context. For that, interviews were conducted with four arbitrators and mediators from three mediation and arbitration institutions located in two cities, Natal/RN and São Paulo/SP. The interviews were transcribed and the data coded in the ATLAS.ti® software for the content analysis. In addition, in order to perform a triangulation between the data, a mapping of the variables that integrate all the procedures solved by the mediation and arbitration entities of the state of Rio Grande do Norte was performed, and Spearman and point-bisserial correlation tests between the process completion time and the other mapped variables was performed. The resultsshowedthattheinstitutionssurveyedalreadyrecognizetheimportanceoftheaccountant as a professionalwhocancontributesignificantlytothedevelopmentofADR (Alternative Dispute Resolution), exercisingseveralfunctionsboth in mediationandarbitration procedures. The main activities perceived are the functions of arbitrator, mediator and accounting expert, besides the possibility of acting as proxy of one of the parties. However, in spite of the multiple opportunities for action, it was verified that in the potiguar institution it is still incipient the participation of the accounting professional contributing to the resolution of conflicts. The possible explanations for this situation, in the interviewees' perception, are the preference of the entities for professionals with law graduation, and the fact that the ADR’s are not yet widely disseminated among the individuals of the accounting class.In relation to the profile of the cases resolved by the institution, it was concluded that these are mostly originated in the capital, of a business nature, derived from contracts for the supply of goods, services, compensation for moral damages, dissolution of companies and, above all demands of debts. They demand on average fifty-one days to be solved. They have an average amount involved of R $ 9,237.07. Moreover, most of them are not attended by lawyers that accompanyingthe parties or invited witnesses. Finally, it was inferred that there is no correlation between the time spent in the procedures until the solution of the cases and the investigated variables in this study, since all the correlations verified were very weak and presented a level of significance above 0,05.

 


MEMBROS DA BANCA:
Externo à Instituição - BRUNO VINÍCIOS RAMOS FERNANDES - UnB
Interno - 2610882 - DIOGO HENRIQUE SILVA DE LIMA
Presidente - 2314118 - ERIVAN FERREIRA BORGES
Notícia cadastrada em: 30/01/2018 20:22
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