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

Detalhes bibliográficos
Autor(a) principal: Neves Júnior, Idalberto Jose das
Data de Publicação: 2013
Outros Autores: Moreira, Simone Alves, Ribeiro, Elisangela Batista, Silva, Moacenira Cardoso da
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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spelling 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:2024-03-06T13:03:32.134084Revista Brasileira de Gestão de Negócios (Online) - Fundação Escola de Comércio Álvares Penteado (FECAP)true
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
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info:eu-repo/semantics/publishedVersion
Avaliado por pares
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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)
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instname_str Fundação Escola de Comércio Álvares Penteado (FECAP)
instacron_str FECAP
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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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