Specialized Accounting Inspection: study on the perception of the Trial judges in the Labor Court System about the quality and relevance of the specialized investigation job of experts
Autor(a) principal: | |
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Data de Publicação: | 2013 |
Outros Autores: | , , |
Tipo de documento: | Artigo |
Idioma: | eng por |
Título da fonte: | Revista Brasileira de Gestão de Negócios (Online) |
Texto Completo: | https://rbgn.fecap.br/RBGN/article/view/1254 |
Resumo: | The court appointed experts have means to inform and elucidate the judge, guiding him in his decisions, since it can’t be expected that judges are scientists or technicians in all matters, since there are matters that need clarification and certification of professionals deserving full faith in all technical, moral, scientific and legal aspects. Thus, the burden shouldered by the Judge is shared with the Expert who instructs him with the certification of causes and events through his expertise and requirements of morality and honesty. Within this context, this study aimed to know the opinion of the Trial judges working in the Labour Court System on the quality and relevance of the work done by the accounting expert. To this end, we have carried out a field research with 135 Trial judges of the Labor Court System in all regions of Brazil. The multivariate statistical technique of cluster analysis was used to better study the cases. The results of this survey revealed that 58% of respondents regard the work of the expert accountant as good and necessary, and that 71% of the judges consider the work of the expert accountant relevant to support their decisions. However, the judges have shown the main failures found in the work of the accountant-expert as well as suggestions for improvement. |
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Specialized Accounting Inspection: study on the perception of the Trial judges in the Labor Court System about the quality and relevance of the specialized investigation job of expertsPericia Contable: estudio de la percepción de los jueces de Primera Instancia en el Tribunal del Trabajo sobre la calidad y la pertinencia de la labor del peritoPerícia Contábil: estudo da percepção de juízes de Primeira Instância na Justiça do Trabalho sobre a qualidade e a relevância do trabalho do peritoLegal expert work. Expert work in the labor field.Pericia judicial. Pericia laboral. Perito contable.Perícia judicial. Perícia trabalhista. Perito-contador.The court appointed experts have means to inform and elucidate the judge, guiding him in his decisions, since it can’t be expected that judges are scientists or technicians in all matters, since there are matters that need clarification and certification of professionals deserving full faith in all technical, moral, scientific and legal aspects. Thus, the burden shouldered by the Judge is shared with the Expert who instructs him with the certification of causes and events through his expertise and requirements of morality and honesty. Within this context, this study aimed to know the opinion of the Trial judges working in the Labour Court System on the quality and relevance of the work done by the accounting expert. To this end, we have carried out a field research with 135 Trial judges of the Labor Court System in all regions of Brazil. The multivariate statistical technique of cluster analysis was used to better study the cases. The results of this survey revealed that 58% of respondents regard the work of the expert accountant as good and necessary, and that 71% of the judges consider the work of the expert accountant relevant to support their decisions. However, the judges have shown the main failures found in the work of the accountant-expert as well as suggestions for improvement.La pericia dispone de medios para dotar de conocimientos y dilucidar al juez, la dirección de él en sus decisiones, ya que no se puede esperar que los jueces sean los científicos o técnicos en todos los asuntos, ya que hay asuntos que necesitan la clarificación y certificación de profesionales plenamente cualificados para los aspectos técnicos, morales, jurídicos y científicos. Por lo tanto, la responsabilidad del juez se comparte con el perito que lo instruye con la certificación de las causas y los acontecimientos a través de sus cualidades de los peritos y exigencias de moral y honestidad. Dentro de este contexto, el presente estudio tuvo como objetivo conocer la opinión de los jueces que actúan en primera instancia del Tribunal de Trabajo sobre la calidad y la pertinencia de la labor realizada por el perito contable. Con este fin, se llevó a cabo la investigación de campo con 135 jueces de la Corte de Primera Instancia de Trabajo y en todas las regiones de Brasil. Se utilizó la técnica estadística multivariante de análisis de cluster para estudiar mejor los casos. Los resultados de esta encuesta revelaron que el 58% de los encuestados consideran como bueno y necesario el trabajo del perito contable y que el 71% de los jueces consideran el trabajo de los peritos como relevante para apoyar su decisión. Sin embargo, los magistrados indicaron fallos importantes en la labor del perito, y sugirieron mejoras.A perícia tem meios de cientificar e elucidar o julgador, orientando-o em suas decisões, uma vez que não se pode esperar que os magistrados sejam cientistas ou técnicos em quaisquer assuntos, visto que há matérias que precisam de esclarecimento e certificação de profissionais merecedores de inteira fé, nos aspectos técnicos, moral, científico e legal. Destarte, a carga que pesa sobre o Juiz é dividida com o Perito, que o instrui com a certificação de causas e fatos por meio de suas qualidades de especialista e requisitos de moralidade e honestidade. Dentro desse contexto, este estudo objetivou conhecer a opinião dos juízes que atuam na Primeira Instância da Justiça do Trabalho acerca da qualidade e relevância do trabalho desenvolvido pelo perito contábil. Para tanto, realizou-se uma pesquisa de campo com 135 juízes da Primeira Instância da Justiça do Trabalho e em todas as regiões do Brasil. Foi utilizada, ainda, a técnica estatística multivariada de análise de clusters para melhor estudo dos casos. Os resultados obtidos nesta pesquisa revelaram que 58% dos entrevistados consideram como bons e indispensáveis o trabalho desenvolvido pelo perito-contador e que 71% dos magistrados consideram o trabalho do perito relevante para subsidiar sua decisão. Foram apresentadas pelos magistrados, contudo, as principais falhas encontradas no trabalho do perito, bem como sugestões de melhoria.FECAP2013-06-30info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionAvaliado por paresapplication/pdfapplication/pdfhttps://rbgn.fecap.br/RBGN/article/view/125410.7819/rbgn.v15i47.1254Review of Business Management; Vol. 15 No. 47 (2013); 300-320RBGN Revista Brasileira de Gestão de Negócios; Vol. 15 Núm. 47 (2013); 300-320RBGN - Revista Brasileira de Gestão de Negócios; v. 15 n. 47 (2013); 300-3201983-08071806-4892reponame:Revista Brasileira de Gestão de Negócios (Online)instname:Fundação Escola de Comércio Álvares Penteado (FECAP)instacron:FECAPengporhttps://rbgn.fecap.br/RBGN/article/view/1254/948https://rbgn.fecap.br/RBGN/article/view/1254/956Copyright (c) 2014 Review of Business Managementinfo:eu-repo/semantics/openAccessNeves Júnior, Idalberto Jose dasMoreira, Simone AlvesRibeiro, Elisangela BatistaSilva, Moacenira Cardoso da2021-07-21T16:33:17Zoai:ojs.emnuvens.com.br:article/1254Revistahttp://rbgn.fecap.br/RBGN/indexhttps://rbgn.fecap.br/RBGN/oai||jmauricio@fecap.br1983-08071806-4892opendoar:2021-07-21T16:33:17Revista Brasileira de Gestão de Negócios (Online) - Fundação Escola de Comércio Álvares Penteado (FECAP)false |
dc.title.none.fl_str_mv |
Specialized Accounting Inspection: study on the perception of the Trial judges in the Labor Court System about the quality and relevance of the specialized investigation job of experts Pericia Contable: estudio de la percepción de los jueces de Primera Instancia en el Tribunal del Trabajo sobre la calidad y la pertinencia de la labor del perito Perícia Contábil: estudo da percepção de juízes de Primeira Instância na Justiça do Trabalho sobre a qualidade e a relevância do trabalho do perito |
title |
Specialized Accounting Inspection: study on the perception of the Trial judges in the Labor Court System about the quality and relevance of the specialized investigation job of experts |
spellingShingle |
Specialized Accounting Inspection: study on the perception of the Trial judges in the Labor Court System about the quality and relevance of the specialized investigation job of experts Neves Júnior, Idalberto Jose das Legal expert work. Expert work in the labor field. Pericia judicial. Pericia laboral. Perito contable. Perícia judicial. Perícia trabalhista. Perito-contador. |
title_short |
Specialized Accounting Inspection: study on the perception of the Trial judges in the Labor Court System about the quality and relevance of the specialized investigation job of experts |
title_full |
Specialized Accounting Inspection: study on the perception of the Trial judges in the Labor Court System about the quality and relevance of the specialized investigation job of experts |
title_fullStr |
Specialized Accounting Inspection: study on the perception of the Trial judges in the Labor Court System about the quality and relevance of the specialized investigation job of experts |
title_full_unstemmed |
Specialized Accounting Inspection: study on the perception of the Trial judges in the Labor Court System about the quality and relevance of the specialized investigation job of experts |
title_sort |
Specialized Accounting Inspection: study on the perception of the Trial judges in the Labor Court System about the quality and relevance of the specialized investigation job of experts |
author |
Neves Júnior, Idalberto Jose das |
author_facet |
Neves Júnior, Idalberto Jose das Moreira, Simone Alves Ribeiro, Elisangela Batista Silva, Moacenira Cardoso da |
author_role |
author |
author2 |
Moreira, Simone Alves Ribeiro, Elisangela Batista Silva, Moacenira Cardoso da |
author2_role |
author author author |
dc.contributor.author.fl_str_mv |
Neves Júnior, Idalberto Jose das Moreira, Simone Alves Ribeiro, Elisangela Batista Silva, Moacenira Cardoso da |
dc.subject.por.fl_str_mv |
Legal expert work. Expert work in the labor field. Pericia judicial. Pericia laboral. Perito contable. Perícia judicial. Perícia trabalhista. Perito-contador. |
topic |
Legal expert work. Expert work in the labor field. Pericia judicial. Pericia laboral. Perito contable. Perícia judicial. Perícia trabalhista. Perito-contador. |
description |
The court appointed experts have means to inform and elucidate the judge, guiding him in his decisions, since it can’t be expected that judges are scientists or technicians in all matters, since there are matters that need clarification and certification of professionals deserving full faith in all technical, moral, scientific and legal aspects. Thus, the burden shouldered by the Judge is shared with the Expert who instructs him with the certification of causes and events through his expertise and requirements of morality and honesty. Within this context, this study aimed to know the opinion of the Trial judges working in the Labour Court System on the quality and relevance of the work done by the accounting expert. To this end, we have carried out a field research with 135 Trial judges of the Labor Court System in all regions of Brazil. The multivariate statistical technique of cluster analysis was used to better study the cases. The results of this survey revealed that 58% of respondents regard the work of the expert accountant as good and necessary, and that 71% of the judges consider the work of the expert accountant relevant to support their decisions. However, the judges have shown the main failures found in the work of the accountant-expert as well as suggestions for improvement. |
publishDate |
2013 |
dc.date.none.fl_str_mv |
2013-06-30 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Avaliado por pares |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://rbgn.fecap.br/RBGN/article/view/1254 10.7819/rbgn.v15i47.1254 |
url |
https://rbgn.fecap.br/RBGN/article/view/1254 |
identifier_str_mv |
10.7819/rbgn.v15i47.1254 |
dc.language.iso.fl_str_mv |
eng por |
language |
eng por |
dc.relation.none.fl_str_mv |
https://rbgn.fecap.br/RBGN/article/view/1254/948 https://rbgn.fecap.br/RBGN/article/view/1254/956 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2014 Review of Business Management info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2014 Review of Business Management |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf application/pdf |
dc.publisher.none.fl_str_mv |
FECAP |
publisher.none.fl_str_mv |
FECAP |
dc.source.none.fl_str_mv |
Review of Business Management; Vol. 15 No. 47 (2013); 300-320 RBGN Revista Brasileira de Gestão de Negócios; Vol. 15 Núm. 47 (2013); 300-320 RBGN - Revista Brasileira de Gestão de Negócios; v. 15 n. 47 (2013); 300-320 1983-0807 1806-4892 reponame:Revista Brasileira de Gestão de Negócios (Online) instname:Fundação Escola de Comércio Álvares Penteado (FECAP) instacron:FECAP |
instname_str |
Fundação Escola de Comércio Álvares Penteado (FECAP) |
instacron_str |
FECAP |
institution |
FECAP |
reponame_str |
Revista Brasileira de Gestão de Negócios (Online) |
collection |
Revista Brasileira de Gestão de Negócios (Online) |
repository.name.fl_str_mv |
Revista Brasileira de Gestão de Negócios (Online) - Fundação Escola de Comércio Álvares Penteado (FECAP) |
repository.mail.fl_str_mv |
||jmauricio@fecap.br |
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