INNOVATION MODEL IN EDUCATION AND IN TAX SIMULATION PRACTICES AND ECONOMIC AND FINANCIAL ANALYSIS IN COMPANIES

  • Lícia Félix de Andrade Ramalho Universidade Federal de Viçosa
  • Luiz Antônio Abrantes Universidade Federal de Viçosa
  • Marco Aurélio v Ferreira Universidade Federal de Viçosa
  • Benício José Ramalho Universidade Federal de Viçosa
Keywords: Management Processes, Software, Tax Policies, Teaching and learning.

Abstract

The complexity of the business world requires from professionals responsible for financial area the development of an integrated view of organizations and their external world. In the academic training of these professionals, one of the biggest challenges is certainly the multidisciplinary approach arising in this area. Thus, this study aimed to investigate the extent to which the junction of the theoretical and practical content of the disciplines of accounting and finance area in an integrated and computerized system for financial and tax simulation can contribute to the improvement of the education-learning process. As a result, a software with innovative aspects, such as analysis of the impacts of public policies in different tax modalities (Brazilian systems ‘Simples’, taxable income and presumed income), was developed, integrating the administrative area with the accounting area. The software was presented to three user groups - 75 participants including students, teachers and professionals in accounting and finance, who evaluated the system through the constructs of Innovation, Synergy, Decisions, Usability and Planning - getting a positive assessment for all the participating categories. The main contribution of this study lies in the simulation results in management and teaching processes in order to understand the potential effects of tax policies on corporate segments, rarely portrayed in a formal way in the studies on the subject.

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Author Biographies

Lícia Félix de Andrade Ramalho, Universidade Federal de Viçosa
Analista de Tecnologia da Informação - Universidade Federal de Viçosa ̶Viçosa-MG, Brasil Mestrado em Administração - Programa de Pós-Graduação em Administração - UFV
Luiz Antônio Abrantes, Universidade Federal de Viçosa
Professor Associado do Departamento de Administração e Contabilidade da Universidade Federal de Viçosa –Viçosa-MG, Brasil Programa de Pós-Graduação em Administração Doutor em Administração - Universidade Federal de Lavras - MG
Marco Aurélio v Ferreira, Universidade Federal de Viçosa
Coordenador do Programa de Pós-Graduação em Administração da UFV ̶Viçosa-MG, Brasil Pós-Doutor em Administração Pública pela Rutgers University ̶The State University of New Jersey, USA Doutor em Economia Aplicada pela Universidade Federal de Viçosa -UFV
Benício José Ramalho, Universidade Federal de Viçosa
Analista de Tecnologia da Informação na Universidade Federal de Viçosa –Viçosa-MG, Brasil Mestre em Engenharia de Produção pela Universidade Federal de Santa Catarina - UFSC
Published
2016-02-27
How to Cite
Andrade Ramalho, L., Abrantes, L., Ferreira, M. A., & Ramalho, B. (2016). INNOVATION MODEL IN EDUCATION AND IN TAX SIMULATION PRACTICES AND ECONOMIC AND FINANCIAL ANALYSIS IN COMPANIES. REGE Revista De Gestão, 22(4), 473-492. Retrieved from https://www.revistas.usp.br/rege/article/view/111500
Section
Ensino em Administração