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Outcomes of the 12th CONTECSI USP--International Conference on Information Systems and Technology Management/Resultados do 12 CONTECSI USP--Congresso Internacional de Gestao da Tecnologia e Sistemas de Informacao; 34th WCARS--World Continuous Auditing and Reporting Systems symposium; 1 toi ECA USP--1 Congresso Internacional em Tecnologia e Organizacao da Informacao; 1st GAESI POLI USP--international IT meeting.

ESTATISTICAS DO 12 CONTECSI:

A) JUSTIFICATIVAS E OBJETIVOS

O 12 CONTECSI International Conference on Information Systems and Technology Management da continuidade a um dos primeiros eventos desta area, focados na Gestao da Tecnologia e Sistemas de Informacao sob uma visao multidisciplinar. O CONTECSI tem reunido, com sucesso, academicos e profissionais envolvidos com a tematica de gestao da tecnologia e sistemas de informacao para discussao do estado da arte deste campo.

FEA 5 Auditorium 34th World Continuous Auditing May 21, 2015 & Reporting Symposium

34th WORLD CONTINUOUS AUDIT AND REPORTING SYSTEMS SYMPOSIUM

The 34th World Continuous Audit and Reporting Systems Symposium opened with huge impact this year, with the keynote presentation by Minister Aroldo Cedraz, President of the Federal Courts of Brazil. The 34th WCARS was honored by Minister Cedraz's presentation on the Federal Courts of Brazil and Continuous Audit and by the presentation of another dignitary from the Federal Courts, Gledson Pompei. There were several panels on such topics as Federal Audit in Relation to Continuous Audit, The Current Scenario of Continuous Audit at Banks in Brazil, How to Implement Continuous Auditing--Case Studies, and XBRL--the Last Developments in Brazil. Other presentations covered such topics as experiences in continuous auditing and monitoring, text mining and continuous assurance, Big data in auditing, exceptional exceptions, SPED XBRL and Continuous Auditing, and Geographic XBRL LinkBase.

The symposium enjoyed the participation of many academics and professionals, such as Prof. Dr. Hussein Issa, Prof. Deniz Appelbaum, Prof. Dr. Kevin Moffitt, and Prof. Dr. Miklos Vasarhelyi of Rutgers University, and Prof. Dr. Paulo Caetano da Silva of Univ. de Salvador as well as the organizer of the 34th WCARS, Prof. Dr. Edson Luiz Riccio. There has been a long history of joint research and collaboration between the USP and Rutgers, culminating in many years of successful WCARS symposiums. We regard this symposium as a prime example of cooperation and collaboration between Brazil and the U.S. regarding innovations of critical accounting and auditing issues. The WCARS symposium has evolved into a forum in which many countries can learn from the best practices of each other, a true world-wide synthesis of research and ideas.

1ST TOI--1 CONGRESSO INTERNACIONAL EM TECNOLOGIA E ORGANIZACAO DA INFORMACAO

Em meados de Marco de 2014 iniciou-se um projeto de colaboracao Academica, Tecnica e Cientifica em torno do tema " Tecnologia e Organizacao da Informacao ". Fruto de um longo trabalho de Colaboracao e "Parceria" Academica entre duas Escolas da USP: FEA e ECA, com uma visao multidisciplinar, foi organizado o 1. Congresso Internacional em Tecnologia e Organizacao da Informacao.

O TECSI da FEA, o OMTID da ECA e o GAESI da POLI unem-se na USP para refletir e dialogar no 12th CONTECSI - Congresso Internacional de Gestao da Tecnologia e Sistemas de Informacao um dos primeiros eventos sobre Gestao da Tecnologia, Sistemas de Informacao, Ciencia da Informacao e Gestao da Automacao sob uma visao multidisciplinar.

O TOI--1. Congresso Internacional em Tecnologia e Organizacao da Informacao e iniciativa do Grupo de Pesquisa "Observatorio do Mercado de Trabalho em Informacao e Documentacao (OMTID)" da Escola de Comunicacoes e Artes ECA_USP em colaboracao academica e cientifica como o CONTECSI FEA_USP e tem como principal objetivo promover a discussao sobre os temas e contribuir para a integracao entre o meio academico e as comunidades profissionais, ampliando o interesse pela pesquisa, pelo compartilhamento de informacoes atualizadas e sobre as praticas mais inovadoras.

No contexto da Ciencia da Informacao, Biblioteconomia, Museologia, Arquivologia e areas afins, os avancos impostos pela tecnologia da informacao e das comunicacoes devem provocar profundas mudancas nos entendimentos sobre as tecnicas e procedimentos da organizacao e gestao da informacao e dos recursos de tecnologia da informacao em Repositorios e Bibliotecas Digitais.

Para muitas Bibliotecas Digitais, a crescente disponibilizacao das tecnologias tem demonstrado uma ambiguidade em seu gerenciamento. No aspecto positivo, estas novas tecnologias tem ajudado a aumentar a produtividade dos profissionais da informacao, aprimorar o processo de tomada de decisao e acentuar a satisfacao do usuario da informacao. Porem, a gestao e o suporte destes ambientes heterogeneos e complexos--repletos de diferentes PCs, desktops, dispositivos moveis, impressoras, redes e aplicativos--comprovadamente tem se revelado dificeis e dispendiosos para os departamentos de Tecnologia da Informacao. Neste contexto torna-se relevante avaliar os principais desafios que as Bibliotecas Digitais terao que enfrentar com relacao ao gerenciamento do ciclo de vida de suas tecnologias, consolidacao e simplificacao de seus processos dentro de seus ambientes computacionais, com objetivo de aumentar a produtividade e construir ambientes ageis que permitam as bibliotecas responder as demandas relacionadas a organizacao e gestao da informacao digital.

A crescente disponibilizacao das tecnologias e o fluxo cada vez maior e mais rapido do acesso a informacao tem desafiado a Biblioteconomia e consequentemente os Bibliotecarios no entendimento de novas praticas de apropriacao e uso da informacao na producao do conhecimento. As novas tecnologias tem permitido aumentar a produtividade dos profissionais da informacao, aprimorar o processo de tomada de decisao e acentuar a satisfacao do usuario da informacao. Aumentar a produtividade e construir ambientes ageis que permitam as Bibliotecas responder as demandas da gestao da informacao e fator fundamental para a construcao de um portfolio adequado de Servicos propostos pela Biblioteca que possa atender as demandas do Usuario cada vez mais conectado e independente no uso de ferramentas WEB de busca e acesso a informacao.

O 1. Congresso Internacional em Tecnologia e Organizacao da Informacao tem por objetivo promover e desenvolver, por meio do compartilhamento e troca de experiencias profissionais e resultados de pesquisas, os instrumentos para a reflexao e compreensao de questoes e conflitos ocasionados pela rapida transformacao tecnologica no ambiente das Bibliotecas e Unidades de Informacao e as novas formas de busca, aceso, organizacao, apropriacao, uso e preservacao da informacao digital.

1ST INTERNATIONAL IT MEETING GAESI-POLI-USP

O 1st International IT Meeting GAESI-POLI-USP ocorrido no dia 20.05.2015 representou um marco importante na uniao de duas grandes instituicoes da Universidade de Sao Paulo, tratando de uma forma sistemica, assuntos de tecnologia e inovacao com um enfoque em gestao e negocios. O evento ocorreu dentro do 12th Contecsi, que ja e um evento tradicional com foco em Sistemas de Informacao, Tecnologia da Informacao, Ciencia da Informacao e Gestao da Automacao de Processos, sob uma visao multidisciplinar.

O 1st International IT Meeting tratou de assuntos relevantes para a area de tecnologia e automacao, apresentando palestras sobre smart cities, mobilidade urbana, documentos fiscais eletronicos, rastreabilidade de medicamentos, alem de Iniciativas tecnologicas para a cadeia alimentar segura. Todas as palestras foram apresentadas por experts no assunto, possibilitando uma troca saudavel de informacoes e debates com o publico do evento, composto por academicos, empresarios e interessados em adquirir novos conhecimentos.

B) SESSOES PLENARIAS:

"The Digital Transfomation--Challenges and Opportunities for IS researchers"

Prof. Dr. Helmut Krcmar Technische Universitat Munchen Lehrstuhl fur Wirtschaftsinformatik (117)/Chair of Information Systems Prodekan Fakultat Informatik/Vice Dean Informatics

The Digital Transformation is the present topic of interest in business and government. Obviously "Industry 4.0" and "Smart Services" are topics of large interest. How can the Information Systems discipline contribute to this endeavour? What research issues arise ? What changes will the IS academics be confronted with? The presentation will first analyse the economic and technical principles behind the Digital Transformation to derive principles for managerial action. Then I will concentrate on the challenges and opportunities for IS researchers.

ORI-Organizacao e Representacao da Informacao: do analogico ao digital ou a vocacao interdisciplinar da Ciencia da Informacao

Armando Malheiro da Silva, Faculdade de Letras da Universidade do Porto e CETAC. Media

Como tem sido regra tambem a Mesa Plenaria em Ciencia da Informacao do 12 CONTECSI sera tematica e subordinada ao titulo em epigrafe. Pretende-se destacar uma area core da Ciencia da Informacao atraves das intervencoes dos convidados deste ano. Essa area e a ORI ou Organizacao e Representacao da Informacao. Uma area que se confunde muito com a dimensao tecnica e pratica das disciplinas que antecederam a CI atual, isto e, a Biblioteconomia, a Documentacao e a Arquivologia, na medida em que se centrava nas regras e praticas de descricao dos artefactos/documentos que eram disponibilizados aos que os pretendessem consultar. No entanto e uma area tao propensa a investigacao cientifica como as outras que compoem o objecto da CI e que se torna estrategica porque do trabalho desenvolvido secularmente hoje beneficiam os Sistemas de Informacao, a Multimedia e a "Arquitectura de Informacao" porque as novas linguagens e mecanismos de representacao e busca de informacao assentam nos principios e nas evidencias da catalogacao e da indexacao documentarias. Fica, assim enfatizada a vocacao interdsiciplinar da CI e seu relacionamento priveligiado com o universos atual das Tecnologias de Comunicacao e Informacao--TIC.

Papel de los vocabularios semanticos en la economia en red. Jose Antonio Moreiro Gonzalez, Chair of Library Economics and Documentation, Universidad Carlos III de Madrid

Se pretende identificar las funciones que cumplen los vocabularios documentales semanticos dentro de las corporaciones y entidades. Para ello se analiza como se han adaptado a los entornos web modificando su funcionamiento para dar un mejor servicio en el acceso y recuperacion de la informacion que aquellas manejan. Se especificara en torno a las Folksonomias, entre el etiquetado social y la informacion institucional organizada, y las taxonomias corporativas tanto en su uso como sistema de organizacion del conocimiento, como respecto a su funcionamiento como taxonomias estandares enlazadas.

3rd--International Panel on Innovation in Government (IPGov 2015) Joint Coordination: Prof Walter Castelnovo--University Insubria--Italy

Prof Edson Luiz Riccio--FEA--USP--Brasil

Public services co-production: from users' engagement to the state 2.0

Co-production of public services as a theoretical concept has been around for more than thirty years (Bovaird, 2007) but it has assumed an increasing significance in the agenda of public sector reform during the past years (Alford, 2009). Co-production can be seen as "an integrating mechanism and an incentive for resource mobilization--a potential that is still greatly underestimated)(Bovaird, 2007). The recent renewed interest toward co-production appears to have been stimulated (among other things) mainly by two phenomena. On the one hand, the global financial crisis forced governments worldwide to reduce public spending putting a squeeze on public services. This has triggered renewed interest in co-production as a way of reducing the costs of services or even rescuing services, which might otherwise be entirely cut (Bovaird and Loeffler, 2012). On the other hand, and more importantly, a strong support to the co-production model came from the widespread diffusion and use of social media related to the advent of the so-called web 2.0. Indeed, the use of social media tools can help creating new connections between government and citizens that are essential for the co-production model to work (Meijer, 2012). Moreover, by weakening the distinction between content producers and content consumers, the interactive and collaborative nature of web 2.0 matches well with ideas about co-production as they have been developed in the administrative sciences.

Looking at the engagement of the clients (in the extended sense defined in Alford, 2009) in the planning and delivery of public services mainly from an efficiency-based point of view obscures the potential transformational impacts of the co-production model on governments. These impacts concern the government's organisational structures, staff attitudes and administrative processes, up to the possible transformation of the same nature of government toward the so-called "user generated state" (Leadbeater and Cottam, 2007; Morrison, 2010).

The aim of the Panel is to promote a discussion, from different disciplinary points of view (administrative science, public management, e-government, information systems), of the possible transformational impacts on government that could derive from the assumption of the services coproduction model (co-design, co-decision, co-implementation, co-delivery, co-evaluation) as the basis for designing public services reform initiatives.

The simple adoption of new technological tools by government organizations in no way can deterministically force transformational effects on government. However, the embracing of the culture of self-organization and participation emerging from the Web 2.0 paradigm is nevertheless expected to stimulate the adoption of new ways to create public goods both by encouraging them to emerge from within society and by collaboratively involving users in public services co-producion (Leadbeater and Cottam, 2007).

The traditional conceptualization of the publicness of public services automatically generates relationships of unequal power and influence and the users of the services often have no way of escape from the relationship of dependency that they are in (Birchall and Simmons 2004). This seems to hold even with public services co-production, since citizens (and communities) participate to value co-creation along value chains anyway governed by public entities, which is a way to assure the publicness of the services co-created. The panel will investigate whether, at what conditions, by means of what tools and with what consequences, the embracing of the web 2.0 paradigm could help drive the co-production model beyond this traditional conceptualization of public services. More specifically, the question the panel will try to answer is whether the adoption of the web 2.0 prosumer model (that is the model that allows a user to create contents and applications that other users copy, comment, rate, rank or simply use) can help enabling services co-production processes in which public entities participate as co-producers in processes started and governed by the users themselves, but producing nevertheless a public value. In other words, the question the panel will try to answer is whether the embracing of the interactive and collaborative nature of the web 2.0 paradigm, can help making sense of the idea of user generated services (i.e. services not designed FOR the users, but BY the users), which is one of the basic ingredients of the "user-generated state".

IT MANAGEMENT--Automation Management and Information Technology

GAESI POLI USP, Prof. Dr. Eduardo Mario Dias, GAESI POLI USP University of Sao Paulo Headquartered at the Escola Politecnica da Universidade de Sao Paulo, the GAESI is a group that acts in the areas of research and development of automation technology and process management. Its research is primarily dedicated to the Port Management and Development, Logistics, Airport Logistics, Cargo Tracking, Urban Mobility and Smart Cities.

Topics

1. Smart cities

2. Traceability

3. Logistics

GAESI--Gestao de Automacao e Tecnologia de Informacao

Sediado na Escola Politecnica da Universidade de Sao Paulo, o GAESI e um grupo que age nas areas de pesquisa e desenvolvimento de tecnologias de automacao e gestao de processos. Sua atuacao e voltada principalmente ao campo de desenvolvimento e gestao portuaria, aeroportuaria, logistica, de rastreamento de cargas, de mobilidade urbana e de cidades inteligentes.

THE WORLD CONTINUOUS AUDIT RESEARCH SYMPOSIUM THIS YEAR IS ORGANIZING THE 34th WORLD CONTINUOUS AUDIT RESEARCH SYMPOSIUM (WCARS)

At the University of Sao Paulo, Faculty of economy and administration on May 21st 2015. This is the eleventh symposium help together with CONTECSI, the leading accounting information systems conference in South America.

Prof. Dr. Miklos A. Vasarhelyi, CARLAB--Rutgers Business School, New Jersey - USA

Overall, the WCARSes were initiated at Rutgers University, in 1999, aiming at bring attention to the emerging field of continuous audit at the time that the CICA and AICPA were publishing their book on continuous audit (Red Book) setting the first set of professional guidance on continuous audit. Groomer and Murthy (1989) and Vasarhelyi and Halper (1991) have respectively argued for and demonstrated the desirability and possibility of "closer to the event" assurance processes. This approach, reflecting the evolution of technology to online, real-time systems, has had slow but progressive adoption both in practice (Vasarhelyi et al, 2012; ACL 2006; PWC 200601) and in professional guidance (CICA/AiCPA, 1999; IIA, 2005; ISACA, 2010). The first conferences, held in Newark New Jersey in the United States were mainly academic with participation also of some of the audit software vendors and large audit firms. The fourth conference was organized by J. Donald Warren at Texas A&M University, also in the US. Since that event all US WCASes were at Rutgers University in Newark, but progressively progressed to become predominantly international event. The most consisted location outside of the United States has been Sao Paulo Brasil typically with a financial institution orientation. In addition to Newark and Sao Paulo in recent years the conference has been in the UK, Monaco, Malta, Iceland, Turkey, Italy (Ferrara) and China (Chengdu). The conference has evolved mainly supported by professionals of three main groups: software vendors, large firm external auditors, and an increasing number of internal audit organizations. Furthermore although the initial conferences were aimed at divulging the field with academic papers and ideas today the conferences focus on a mix of normative papers, illustrations of utilization of the technology in real organization, and the presentation of new products in the rapidly evolving market. The current conferences involve the expanding field of audit analytics, the implementation of these analytics in audit programs, the changes in the nature of audit evidence that will include a progressive component of unorthodox (big) data, the issues in the professional environment necessary for the success of continuous assurance such a personnel training, corporate organizational support, audit careers, the audit data standard issued by the AICPA, the emergence of audit apps, etc.

1st. TOI International Conference on information technology and organization

Prof. Francisco Carlos Paletta, Escola de Comunicacoes e Artes, Labour market Observatory in information and documentation--OMTID_CNPq, University of Sao Paulo

The TECSI of FEA, the OMTID of the ECA and the Politehnicque GAESI unite at USP to reflect and engage in the 12th International Congress CONTECSI technology management and information systems one of the first events on technology management, information systems, information science and Automation management under a multidisciplinary vision. Main objectives: to promote the discussion on the topics and contribute to the integration between the academic and professional communities, broadening the interest in research, by sharing information updated and most innovative practices. TOI-1st. International Conference on information technology and organization is an initiative of the research group "labour market Observatory in information and documentation (OMTID)" from the Escola de Comunicacoes e Artes ECA_USP in academic and scientific collaboration as CONTECSI FEA_USP. In the context of information science, librarianship, archival science, Museology and related areas, advances imposed by information and communications technology should lead to profound changes in the understandings on the techniques and procedures of the Organization and management of information and information technology resources in repositories and digital libraries. For many digital libraries, the growing availability of technologies has demonstrated an ambiguity in its management. On the positive side, these new technologies have helped to increase the productivity of information workers, improve decision-making and enhance the information user satisfaction. However, the management and support of these heterogeneous and complex environments-filled with different PCs, desktops and laptops, mobile and wireless devices, printers, networks, and applications--proven to have proved difficult and costly for the departments of information technology. In this context it becomes relevant to assess the key challenges that digital libraries will have to face with respect to managing the lifecycle of your technology, consolidation and simplification of your processes within their computing environments, in order to increase productivity and build agile environments that allow libraries to answer the demands related to organization and management of digital information.The growing availability of technologies and increasing flow and faster access to information has challenged librarianship and consequently librarians in understanding new practices of appropriation and use of information in the production of knowledge. New technologies have allowed to increase the productivity of information workers, improve decision-making and enhance the information user satisfaction. Increase productivity and build agile environments that allow libraries to answer the demands of information management is a fundamental factor for the construction of a proper portfolio of services offered by the library that can meet the demands of the increasingly connected User and the use of independent WEB search tools and access to information. The 1st. International Congress on technology and information Organisation aims to promote and develop, through the sharing and exchange of professional experiences and research findings, the instruments for reflection and understanding of issues and conflicts caused by rapid technological transformation in the environment of libraries and new ways to search, access, organization, ownership, use and preservation of digital information.

1. TOI Congresso Internacional em Tecnologia e Organizacao da Informacao

O TECSI da FEA, o OMTID da ECA e o GAESI da POLI unem-se na USP para refletir e dialogar no 12th CONTECSI--Congresso Internacional de Gestao da Tecnologia e Sistemas de Informacao um dos primeiros eventos sobre Gestao da Tecnologia, Sistemas de Informacao, Ciencia da Informacao e Gestao da Automacao sob uma visao multidisciplinar. Principais objetivos: promover a discussao sobre os temas e contribuir para a integracao entre o meio academico e as comunidades profissionais, ampliando o interesse pela pesquisa, pelo compartilhamento de informacoes atualizadas e sobre as praticas mais inovadoras. O TOI--1. Congresso Internacional em Tecnologia e Organizacao da Informacao e iniciativa do Grupo de Pesquisa "Observatorio do Mercado de Trabalho em Informacao e Documentacao (OMTID)" da Escola de Comunicacoes e Artes ECA_USP em colaboracao academica e cientifica como o CONTECSI FEA_USP. No contexto da Ciencia da Informacao, Biblioteconomia, Museologia, Arquivologia e areas afins, os avancos impostos pela tecnologia da informacao e das comunicacoes devem provocar profundas mudancas nos entendimentos sobre as tecnicas e procedimentos da organizacao e gestao da informacao e dos recursos de tecnologia da informacao em Repositorios e Bibliotecas Digitais. Para muitas Bibliotecas Digitais, a crescente disponibilizacao das tecnologias tem demonstrado uma ambiguidade em seu gerenciamento. No aspecto positivo, estas novas tecnologias tem ajudado a aumentar a produtividade dos profissionais da informacao, aprimorar o processo de tomada de decisao e acentuar a satisfacao do usuario da informacao. Porem, a gestao e o suporte destes ambientes heterogeneos e complexos--repletos de diferentes PCs, desktops e portateis, dispositivos moveis e sem fios, impressoras, redes e aplicativos--comprovadamente tem se revelado dificeis e dispendiosos para os departamentos de Tecnologia da Informacao. Neste contexto torna-se relevante avaliar os principais desafios que as Bibliotecas Digitais terao que enfrentar com relacao ao gerenciamento do ciclo de vida de suas tecnologias, consolidacao e simplificacao de seus processos dentro de seus ambientes computacionais, com objetivo de aumentar a produtividade e construir ambientes ageis que permitam as bibliotecas responder as demandas relacionadas a organizacao e gestao da informacao digital. A crescente disponibilizacao das tecnologias e o fluxo cada vez maior e mais rapido do acesso a informacao tem desafiado a Biblioteconomia e consequentemente os Bibliotecarios no entendimento de novas praticas de apropriacao e uso da informacao na producao do conhecimento. As novas tecnologias tem permitido aumentar a produtividade dos profissionais da informacao, aprimorar o processo de tomada de decisao e acentuar a satisfacao do usuario da informacao. Aumentar a produtividade e construir ambientes ageis que permitam as Bibliotecas responder as demandas da gestao da informacao e fator fundamental para a construcao de um portfolio adequado de Servicos propostos pela Biblioteca que possa atender as demandas do Usuario cada vez mais conectado e independente no uso de ferramentas WEB de busca e acesso a informacao. O 1. Congresso Internacional em Tecnologia e Organizacao da Informacao tem por objetivo promover e desenvolver, por meio do compartilhamento e troca de experiencias profissionais e resultados de pesquisas, os instrumentos para a reflexao e compreensao de questoes e conflitos ocasionados pela rapida transformacao tecnologica no ambiente das Bibliotecas e as novas formas de busca, aceso, organizacao, apropriacao, uso e preservacao da informacao digital.

THE LAST DEVELOPMENTS OF XBRL IN BRAZIL

Coordination: Prof. Edson Luiz Riccio Participation: Profa. Cecilia Geron; Prof. Paulo Caetano, Roberta Bittencourt

Since 2008, Prof. Edson Luiz Riccio coordinates the Technical Subcommittee for XBRL implementation in Brazil, organized by CFC-Federal Accounting Council (CFC). He is the Coordinator for the laboratory TECSI-FEA-USP, developer of the fi rst XBRL taxonomy of official fi nancial statements for industrial, commerce and service companies (based on law 6,404), accessible on the website of XBRL International. TECSI team is also responsible for creating the second Brazilian XBRL Taxonomy (based on law 11,638 and the IFRS). Recently, this second taxonomy received the rating of "Acknowledged Taxonomy", after undergoing exhaustive tests by the teams of experts of XBRL International in the USA. This certifi cation is required for the Brazil can implement it and use it offi cially in the country. This second taxonomy is also available on the XBRL International Web site. The acceptance of a new technology of involving public utilization such as XBRL is provided by a processes that involves technological development on one side and on the other hand the acceptance by different groups in the society. The federal Government took the decision to create mechanisms of diffusion of technology in society. This diffusion is an element of disclosure receiving both acceptance and rejection. The Public Hearing process was also used by XBRL Committee Brazil as a diffusion mechanism and at the same time for discussion and involvement of society in the construction of the taxonomy. In the last 3 years the expansion of XBRL in public and private institutions as well as by those in education and research has accelerated more steeply than in the early years, (2003-2012), a period that can be regarded as the introduction and dissemination of the concepts involved in XBRL, as well as the basic technology itself. The development and approval by XBRL International of the Brazilian accounting reporting taxonomy (XBRL Brazil GAAP), developed by TECSI-FEA--USP, under the coordination of Prof. Edson Luiz Riccio is a concrete step for the beginning of its use in industrial, commercial and business services. The advanced stage of implementation and use of XBRL by STN-Brazil's National Treasury is a concrete example of use in Public area. In a recent national survey developed by TECSI, detected that other sectors of society will be considering the use of XBRL with different specifi cities. Similar situation is envisaged also in the academic area, with the fi rst masters, PhDs, publications, and a national research agenda in XBRL, as well as the emergence of the fi rst content about XBRL in the curricula of undergraduate and graduate courses.

DESENVOLVIMENTO DO XBRL NO BRASIL

Desde 2008, o Prof. Edson Luiz Riccio coordena o subcomite tecnico de implementacao do XBRL no Brasil, organizado pelo CFC--Conselho Federal de Contabilidade. E o coordenador do laboratorio TECSI-FEA- autor da primeira Taxonomia XBRL Brasileira para relatorios contabeis ofi ciais de empresas industriais, comerciais e de servicos (baseada na lei 6.404), accessivel no site do XBRL International. E tambem responsavel pela criacao da segunda taxonomia XBRL Brasileira (baseada na lei 11.638 e nas IFRS). Recentemente, essa segunda taxonomia recebeu a classifi cacao de "Acknowledged Taxonomy", apos passar por exaustivos testes pelas equipes de experts do XBRL International nos EUA. Essa certifi cacao e necessaria para que o Brasil possa implementa-la e utiliza-la ofi cialmente no pais. Essa segunda taxonomia tambem esta disponivel no site do XBRL International. A aceitacao de uma nova tecnologia de abrangencia publica como o XBRL se da por processos que envolvem de um lado o desenvolvimento tecnologico e por outro lado a aceitacao pelos distintos grupos. Sabendo o governo federal que esta em suas maos a decisao de criar mecanismos de difusao da tecnologia na sociedade, essa mesma difusao e um elemento de divulgacao que recebe aceitacao e tambem rejeicao. O processo de Audiencia Publica tambem foi utilizado pelo Comite XBRL Brasil como um mecanismo de difusao e ao mesmo tempo de discussao e envolvimento da sociedade na construcao da taxonomia. Nos ultimos 3 anos a expansao do XBRL nas instituicoes publicas, privadas, de ensino e pesquisa tem se acelerado de forma mais acentuada do que nos primeiros anos, isto e desde 2003 ate 2012, periodo que pode ser considerado como o de introducao e divulgacao dos conceitos envolvidos no XBRL, bem como da tecnologia em si. O desenvolvimento e aprovacao pelo XBRL International da taxonomia brasileira de relatorios contabeis (XBRL Brazil GAAP), desenvolvida pelo TECSI--FEA--USP, sob a coordenacao do Prof Edson Luiz Riccio e um passo concreto para o inicio da sua utilizacao nos relatorios das empresas industriais, comerciais e de servicos. O estagio avancado de implementacao e utilizacao do XBRL pela STN--Secretaria do Tesouro Nacional do Brasil e um exemplo concreto da utilizacao na area Publica. Em recente pesquisa nacional desenvolvida pelo TECSI, detectou-se que demais setores da sociedade estarao considerando a utilizacao do XBRL com diferentes especifi cidades. Semelhante situacao e prevista tambem na area academica, com os primeiros mestres, doutores, publicacoes, e uma agenda de pesquisa nacional em XBRL, bem como o surgimento dos primeiros conteudos sobre XBRL nos curriculos dos cursos de graduacao e pos-graduacao.

C) DOCTORAL CONSORTIUM E MASTERS COLLOQUIUM DOCT--Doctoral Consortium/Consorcio Doutoral

ENTERPRISE ARCHITECTURE: UM MODELO DE GESTAO PARA PARQUES CIENTIFICOS E TECNOLOGICOS--Ana Maria Magalhaes Correia e Luiz Carlos Duclos

DIMENSOES DE SUCESSO PARA SISTEMAS DE BUSINESS INTELLIGENCE Catalina Ramirez e Renato Moraes

A SUBSTANTIVE THEORY OF PROJECT, PROGRAM, AND PORTFOLIO DECISIONS IN SOFTWARE DEVELOPMENT PROJECT-BASED ORGANIZATIONS--Jose Adson Oliveira Guedes da Cunha e Hermano Perrelli de Moura Cunha

COMPARTILHAMENTO DA INFORMACAO E A GESTAO DE PESSOAS: REFLEXOES ACERCA DE SUAS RELaCoES E IMPLICACOES NO COTIDIANO DO TRABALHO--Rita de Cassia Martins de Oliveira Ventura e Monica Erichsen Nassif

A MODEL OF TRUST FOR OPERATION MANAGEMENT AUDIT TO ENVIRONMENTS OF CLOUD COMPUTING--Teofilo Teixeira Branco Junior

POST--Post doctoral Consortium/Consorcio Pos-Doutoral

Implantacao E Insercao Do Nucleo De Pesquisa Em Gestao Da Informacao, Educacao E Formacao No Observatorio De Ideias Da Universidade Estadual De Goias/Inhumas--Marlene Barbosa de Freitas Reis e Armando Malheiro da Silva.

MSC--Master Colloquium

INTEGRACAO ENTRE O ECODESIGN E A GESTAO DE PROJETOS DE DESENVOLVIMENTO DE PRODUTOS - Antonio Carlos da Silva Costa e Franciane Freitas Silveira

FINANCIAL STATEMENT OF SOFTWARE PROJECT ASSOCIATED WITH THE METRICS OF PROFESSIONAL CAREER PLAN LINKED TO THE QUALITY OF THE SOFTWARE DEVELOPMENT PROCESS IN INFORMATION TECHNOLOGY COMPANIES--Edilaine Rodrigues Soares e Alexandre Teixeira Dias

ENTREPRENEURIAL ORIENTATION AND PROJECT SUCCESS: A RELATIONSHIP AND ITS EFFECTS ANALYSIS--Franklin Jean Machado e Cristina Dai Pra Martens

INTELIGENCIA EMOCIONAL, COMPETENCIAS INTERPESSOAIS DO GERENTE DE PROJETOS E O SUCESSO NA GESTAO DE PROJETOS--LUIZ Fernando Lima e Filipe Quevedo-Silva

A QUESTAO CULTURAL E A SUA INFLUENCIA NA GESTAO DE EQUIPES DE PROJETOS GLOBAIS- Nadia Lima e Leandro Alves Patah

ANALISE DA GOVERNANCA DE TECNOLOGIA DA INFORMACAO (GTI) NA REDUCAO DE PROBLEMAS DE AGENCIA--Tiago Coser e Adolfo Alberto Vanti

COMPORTAMENTO INFO-COMUNICAIONAL: RECOMENDACOES PARA INVESTIGACOES EM PLATAFORMAS DIGITAIS--Leandro Liberio da Silva, Armando Malheiro da Silva e Oscar Mealha

D) 34 WORLD CONTINUOUS AUDITING AND REPORTING SYSTEMS SYMPOSIUM

The 34th World Continuous Audit and Reporting Systems Symposium opened with huge impact this year, with the keynote presentation by Minister Aroldo Cedraz, President of the Federal Courts of Brazil. The 34th WCARS was honored by Minister Cedraz's presentation on the Federal Courts of Brazil and Continuous Audit and by the presentation of another dignitary from the Federal Courts, Gledson Pompei. There were several panels on such topics as Federal Audit in Relation to Continuous Audit, The Current Scenario of Continuous Audit at Banks in Brazil, How to Implement Continuous Auditing--Case Studies, and XBRL--the Last Developments in Brazil. Other presentations covered such topics as experiences in continuous auditing and monitoring, text mining and continuous assurance, Big data in auditing, exceptional exceptions, SPED XBRL and Continuous Auditing, and Geographic XBRL LinkBase.

The symposium enjoyed the participation of many academics and professionals, such as Prof. Dr. Hussein Issa, Prof. Deniz Appelbaum, Prof. Dr. Kevin Moffitt, and Prof. Dr. Miklos Vasarhelyi of Rutgers University, and Prof. Dr. Paulo Caetano da Silva of Univ. de Salvador as well as the organizer of the 34th WCARS, Prof. Dr. Edson Luiz Riccio. There has been a long history of joint research and collaboration between the USP and Rutgers, culminating in many years of successful WCARS symposiums. We regard this symposium as a prime example of cooperation and collaboration between Brazil and the U.S. regarding innovations of critical accounting and auditing issues. The WCARS symposium has evolved into a forum in which many countries can learn from the best practices of each other, a true world-wide synthesis of research and ideas.

THE FEDERAL COURT OF ACCOUNTS OF BRAZIL AND CONTINUOUS AUDITING

Minister Aroldo Cedraz

FEDERAL AUDIT IN RELATION TO CONTINUOUS AUDIT

Prof. Dr. Miklos Vasarhelyi, Dr. Gledson Pompeu, Prof. Deniz Appelbaum, Dr. Paulo Caetano da Silva, Prof. Dr. Hussein Issa

EXPERIENCES IN CONTINUOUS AUDITING/CONTINUOUS MONITORING

Ronny Miranda

THE CURRENT SCENARIO OF CONTINUOUS AUDIT AT BANKS IN BRAZIL

Dr. Washington Lopes, Eduardo Miyaki, Sr. Claudio Antonio Tobaldini, Sr. Marcos Alexandre Teixeira

TEXT MINING AND CONTINUOUS ASSURANCE Prof. Dr. Kevin Moffitt

BIG DATA IN AUDITING Prof. Dr. Miklos Vasarhelyi and Dr. Fernando Tostes

EXCEPTIONAL EXCEPTIONS Prof. Dr. Hussein Issa

HOW TO IMPLEMENT CONTINUOUS AUDITING--CASE STUDIES Gustavo K. Giometti. Prof. Deniz Appelbaum, Fabio Minoru, Kevin Moffit

XBRL--LATEST DEVELOPMENTS IN BRAZIL Prof. Dr. Edson Luiz Riccio, Prof. Dra. Cecilia Geron, Roberta Bittencourt.

SPED, XBRL AND AUDIT CONTINUES Prof. Dr. Paulo Caetano da Silva

CASE: THE NATIONAL TREASURY SICONFI XBRL PROJECT Bruno de Sousa Simoes

GEOGRAPHIC XBRL LINKBASE: AN APPROACH TO FINANCIAL REPORTING Prof. Marcio Alexandre da Silva

E) Posters:

A apresentacao de posters no 12 CONTECSI teve a presenca de alunos de graduacao que divulgaram trabalhos resultantes de pesquisas ou desenvolvimentos realizados durante disciplinas ou projetos relacionados aos seus respectivos cursos. A quase totalidade dos trabalhos teve como objeto, a idealizacao de um projeto que buscasse atender a necessidades reais encontradas em diversos segmentos de negocios: pecuaria, comercio, educacao, esportes e varios outros. Os estudantes demonstraram seguranca quanto a utilidade e aplicabilidade de seus projetos, sempre evidenciando o mercado alvo e a necessidade a ser atendida.

Dentre os aspectos positivos dos trabalhos, merece destaque a desenvoltura que os alunos apresentaram no que tange a familiaridade com o desenvolvimento de sistemas, o carater interdisciplinar de varios dos projetos, que contavam com estudantes de areas distintas e a diversidade de ideias, variando desde projetos de equipamentos para solucao de problemas de coleta seletiva de lixo ate a proposta de integracao de hardware e software para o auxilio no rapido atendimento a acidentes de transito. Dentre pontos a melhorar, pode ser destacado o desconhecimento dos alunos quanto aos procedimentos para protecao da propriedade intelectual, o que e de fundamental relevancia para a sobrevivencia de um empreendimento dessa natureza.

F) SESSOES PARALELAS DE APRESENTACAO DE TRABALHOS

Para embasar o relatorio relativo aos resultados das sessoes de apresentacao de trabalhos, a coordenacao do CONTECSI solicitou que todos os moderadores de sessoes preenchessem um formulario referente ao andamento da sessao comentando sobre a atualidade dos temas, a interacao entre os presentes, os questionamentos levantados, comentarios adicionais e demais questoes relevantes sobre o desenvolvimento e resultado de cada sessao.

A comissao organizadora do 12 CONTECSI agrupou os trabalhos aprovados pela comissao avaliadora do congresso em sessoes de acordo com a area tematica. Em alguns casos, houve necessidade de subdividir uma mesma area tematica em duas ou mais sessoes em razao da grande quantidade de trabalhos relacionados a um mesmo tema ou assunto. Por suas valiosas contribuicoes para o andamento das sessoes paralelas de apresentacao dos trabalhos cujos registros e comentarios foram fundamentais para a elaboracao deste relatorio, a coordenacao do CONTECSI agradece a todos os moderadores das sessoes a seguir elencados:

Sylvestre Uwizeyemungu, Veridiana Rotandaro Pereira, Luciano Alves Nascimento, Claudio Roberto M. Pessoa, Gilberto Moises Moma Capeca, Wellington Sousa Aguiar, Sabrina do Nascimento, Gustavo Marchisotti, Luana Peres Silva, Anselmo Luiz Eden Battisti, Madalena Pereira da Silva, Luciana Ferreira da Costa, Ana Maria Nelo, Eric David Cohen, Edurado Mendes Nascimento, Fernando Maciel Ramos, Gilberto Perez, Marcos Luiz Mucheroni, Franklin Jean Machado, Nadia Lima, Amelia Silveira, Larissa Alves Sincora, Taciana de Lemos Dias, Adriane Maua Arantes de Carvalho, Jairo Simiao Dornelas, Rosely Candida Sobral, Ricardo Jose de Souza Silva, Fernando Hadad Zaidan, Elisabete C J. Chaves, Fabio Massashi Kuribara, Joshua O. Imoniana, Thabyta Giraldelli Marsul, Maria Mary Ferreira, Maria Irene da Fonseca, Sonia Regina Lamego Lino, Victor Ranieri, Um Hee Schiefelbein, Andre Montoia Barata, Marcos Antonio da Silva, Claudio Pessoa, Marielle Barros de Moraes, Viviane Chunques Gervasoni, Danila Cristiane Marques, Anna Sofia Costa Neri, Alcir Mario Trainotti Filho, Graziela D. A. Galvao, Alberto de Medeiros Jr., Rosana Carmem M. Grillo Goncalves, Roseli Lopes e Denis Alves e Lima
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Article Details
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Title Annotation:p. 435-460
Author:Riccio, Edson Luiz; Sakata, Marici Cristine Gramacho; Capobianco, Ligia; Valente, Nelma Terezinha Zu
Publication:Journal of Information Systems & Technology Management
Article Type:Conference news
Geographic Code:3BRAZ
Date:May 1, 2015
Words:5993
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