PurposeInter‐firm relationships are increasingly being adopted as competitive tools. However, the challenges created by these relationships for the design and use of management control systems (MCS) have been well documented. The purpose of this paper is to provide a review of the literature on MCS and inter‐firm relationships. The review examines the types of relationships studied and the theoretical approaches.Design/methodology/approachThe findings reported in the paper are based on desk research. The review is largely concentrated on the key international English language accounting journals.FindingsSupply chain and outsourcing have been the dominant forms of inter‐firm relationships studied. Other studies have focused on joint ventures and networks. Transaction cost economics has been the dominant approach and trust has also featured as a theoretical issue in most of the studies.Originality/valueThe paper furthers the understanding of the contributions made by previous studies on MCS and inter‐firm relationships. Some suggestions for future research are offered at the end.

ResumoO estudo tem por objetivo pesquisar quais serviços contábeis estão sendo ofertados pelos profissionais da área contábil que atendem as pequenas e médias empresas. Especificamente, busca-se saber qual o grau de utilização das normas internacionais de contabilidade para pequenas e médias empresas "IFRS for SME" no Brasil adotada pela Norma Brasileira de Contabilidade Técnica 19.41. Foram entrevistados 32 escritórios de contabilidade na cidade do Recife-PE. O estudo tem seu foco no conhecimento, utilização e aplicabilidade das Normas Internacionais de contabilidade para pequenas e médias empresas. Os resultados apontam que ainda não existe a utilização das normas e que alguns profissionais não têm conhecimento das mudanças geradas pelo processo da convergência contábil. O estudo ainda revela que a maioria dos profissionais de contabilidade não vê necessidade de adoção das normas internacionais de contabilidade para as PMEs.

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This paper investigates knowledge transfer (KT) of human resource management (HRM) across strategic partnerships in the Brazilian automotive industry, and the contextual factors impacting on KT within the supply chain. Case-study research in automotive companies and suppliers in Brazil is used to illustrate how in automotive industries, relationships with suppliers have traditionally been viewed as close, strategic partnerships, but over time, there has been a move towards more attenuated, supply chains, involving a shift towards more remote suppliers for basic components, and arms length relationships with them. In turn, this has impacted on how knowledge on HR has been transferred from manufacturers to suppliers. Both strategic partnerships and KT have been affected by internal drives towards cost cutting and talent retention, and external factors such as global competition through cheap imports, legislation, taxes, and unions. Evidence on the sometimes contradictory attitudes towards KT contributes towards the broader literatures on international HRM and KT in emerging economies, while the gradual unwinding of relationships has implications for policy and practice.Keywords: automotive industry; Brazil; HRM; knowledge transfer; strategic partnerships; supply chains This paper investigates how human resource management (HRM) is transferred within strategic partnerships in the Brazilian automotive industry, and the contextual factors that impact on knowledge transfer (KT) within the supply chain. It draws on case-study research in automotive companies and suppliers in Brazil to illustrate how in this sector, relationships have traditionally been viewed as close, strategic partnerships, but over time, there has been a move towards more attenuated supply chains. In turn, this has impacted on how knowledge has been transferred from manufacturers to suppliers. However, both inter-organizational relationships and KT have been affected by internal drives towards cost cutting and problems with talent retention, and external factors such as global competition through cheap imports and the employment relations system. The inherent, and intensifying, tensions and contradictions in these relationships shed light on how mature inter-firm supply relations and associated partnerships are being reconfigured, and dominant HR paradigms challenged and undermined, by structural changes in the global ecosystem, and the rise of new ultra-low-cost producers in the Far East. The paper focuses on the KT dimension: the sharing of information represents a pooling of knowledge, whilst transfer denotes a more focused passing on of knowledge, The International Journal of Human Resource Management, 2016 Vol. 27, No. 20, 2398-2414, http://dx.doi.org/10.1080/09585192.2016 strategies and processes, with a view to encouraging the promotion and replication of best practices down the supply chain.The paper moves knowledge forward in three main ways. First, it sheds additional light on the nature of relationships within automotive industry supply ...

Este trabalho teve como objetivo verificar quais as características dos artigos científicos publicados nos periódicos eletrônicos nacionais de contabilidade, que abordam a temática de Perícia Contábil. A pesquisa realizada é classificada como descritiva e exploratória. Os periódicos foram selecionados através do sítio eletrônico WebQualis. Foram encontrados trinta e cinco periódicos listados que atendiam a primeira delimitação da pesquisa (ter contábil, contábeis ou contabilidade no nome), sendo selecionados vinte e dois periódicos eletrônicos que possuíam acesso gratuito, onde foram encontrados três mil cento e três artigos e selecionados vinte artigos que atendiam aos requisitos da pesquisa (conter os termos perícia, laudo pericial e/ou perito no título, resumo e/ou palavras-chave). Foram analisadas as seguintes características dos artigos: número de autores, sexo dos autores, formação acadêmica, maior titulação, os autores que mais publicam na temática, a natureza das instituições as quais os autores estão vinculados (pública ou privada), a frequência de publicações por instituição, sua localização geográfica, bem como o método de coletas dos dados dos trabalhos e classificação das referências utilizadas. Observou-se neste estudo a pouca quantidade de trabalhos na temática nos periódicos analisados, correspondendo a 0,64% do total de artigos dos periódicos. O perfil encontrado nesse estudo aponta uma predominância de trabalhos com quatro autores (30%), sendo sua maioria de sexo masculino (70%), com formação acadêmica em Ciências Contábeis (56,67%), mestres (26,67%) ou doutores/PhD (26,67%), provenientes de instituições públicas (50%) e da região sudeste (43,14%) e que utilizam predominantemente referências nacionais (93,54%).