Using Value Added Statement Strategic Assessment as a Tool: an investigation of the labor union in Recife, Brazil

Authors

  • Luiz Carlos Miranda UNIVERSIDADE FEDERAL DE PERNAMBUCO - UFPE
  • Suênia Graziella Oliveira de Almeida Santos do Nascimento UNIVERSIDADE FEDERAL DO PERNAMBUCO - UFPE
  • Umbelina Cravo Teixeira Lagioia UNIVERSIDADE FEDERAL DO PERNAMBUCO - UFPE
  • Jeronymo José Libonati UNIVERSIDADE FEDERAL DO PERNAMBUCO - UFPE

Keywords:

Value Added Statement, Labor Unions, Assessment Tool

Abstract

The present study investigates whether unions use, as a parameter, the information brought in the Value Added Statement (VAS) to evaluate the distribution of corporate wealth, in which their members are employed, and thus have a strategic tool for agreements or collective agreements. The study is based on a sample of 21 trade unions and labor unions. As the research provided in locus visit, as a matter of convenience (cost of data collection), it was directed to the unions in Recife. Data were collected through interviews and the use of semi-structured questionnaires applied directly by the authors of the study. First, turn to the union to make an appointment with the president or the general counsel and then visit the union to carry out the same procedure, which lasted about an hour and a half, but two unions in the interview lasted four hours. It is a qualitative and quantitative research. Qualitative analysis are based on content analysis of interviews and quantitative analysis was given by the statistics of closed questions with the help of SPSS ® version 16.0. In this sense, it was concluded that none of the unions and the unions surveyed use the VAS as a strategic tool for negotiation during salary negotiations. It was also found out that the majority of respondents do not have any knowledge about the VAS. Those with some knowledge, cannot decipher the data and transform them into useful information during the process of wage campaign.

Author Biographies

Luiz Carlos Miranda, UNIVERSIDADE FEDERAL DE PERNAMBUCO - UFPE

Professor Titular da Universidade Federal de Pernambuco - UFPE, Brasil. Possui o Ph.D. do Program In Agribusiness pela University of Illinois, EUA. Atuou como Professor Visitante do Instituto Politécnico de Milão - POLIMI, Itália, onde lecionou custos para projetos.

Editor da Revista de Informação Contabil - RIC e membro do Conselho Editorial de varios periódicos. Professor do Programa de Pós-Graduação em Ciências Contabeis, nível mestrado, da Universidade Federal de Pernambuco - UFPE, Brasil, e Pesquisador do Conselho Nacional de Desenvolvimento Científico e Tecnológico.  Atualmente coordena projeto de pesquisa sobre utilização da Contabilidade Gerencial nas pequenas e medias empresas.

Suênia Graziella Oliveira de Almeida Santos do Nascimento, UNIVERSIDADE FEDERAL DO PERNAMBUCO - UFPE

Professora da Universidade Federal de Pernambuco - UFPE, Brasil, onde leciona nos cursos de Ciências Contábeis e Administração.

Possui mestrado em Ciências Contábeis e Graduação em Ciências Contábeis pela Universidade Federal de Pernambuco - UFPE, Brasil. Desenvolve pesquisas relacionadas ao Grupo de Pesquisa Contabilidade para Usuários Externos: Sistema Financeiro Nacional e Mercado de Capitais institucionalizado no CNPq/UFPE.

Umbelina Cravo Teixeira Lagioia, UNIVERSIDADE FEDERAL DO PERNAMBUCO - UFPE

Professora da Universidade Federal de Pernambuco - UFPE, Brasil, onde ministra disciplinas na graduação e no mestrado de Ciências Contábeis. 

Possui mestrado e doutorado em Administração pela Universidade Federal de Pernambuco - UFPE, Brasil. Instrutora do Conselho Regional de Contabilidade em Pernambuco - CRC/PE e do Instituto Brasileiro de Auditores IBRACON. Líder do Grupo de Pesquisa Contabilidade para Usuários Externos, Sistema Financeiro Nacional de Mercado de Capitais.

Jeronymo José Libonati, UNIVERSIDADE FEDERAL DO PERNAMBUCO - UFPE

Professor Titular da Universidade Federal de Pernambuco - UFPE, Brasil.

Possui mestrado e doutorado em Controladoria e Contabilidade pela Universidade de São Paulo - USP, Brasil. Diretor de Controladoria da Universidade Federal de Pernambuco - UFPE, Brasil.

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Published

31-01-2012

Issue

Vol. 9 No. 1 (2011): Janeiro/Junho - 2011

Section

Articles

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