{"id":14938,"date":"2025-11-24T21:00:10","date_gmt":"2025-11-24T21:00:10","guid":{"rendered":"https:\/\/alcantara.pro.br\/portal\/?p=14938"},"modified":"2025-11-25T23:50:26","modified_gmt":"2025-11-25T23:50:26","slug":"lembrando-de-stephen-kanitz","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2025\/11\/24\/lembrando-de-stephen-kanitz\/","title":{"rendered":"Lembrando de Stephen Kanitz"},"content":{"rendered":"<p style=\"text-align: right;\">Por Alexandre Alcantara<\/p>\n<p style=\"text-align: justify;\">Como sempre somos surpreendidos quando figuras expoentes partem desta vida. Hoje foi um daqueles dias, quando soubemos do falecimento do Prof. Dr Stephen Kanitz, um extraordin\u00e1rio professor e pesquisador, tanta no campo da contabilidade quanto no campo da administra\u00e7\u00e3o.<\/p>\n<p style=\"text-align: justify;\">Em 2001 escrevemos um artigo por t\u00edtulo &#8220;<a href=\"https:\/\/alcantara.pro.br\/portal\/2011\/08\/03\/termometro-de-insolvencia\/\" target=\"_blank\" rel=\"noopener\">Term\u00f4metro de Insolv\u00eancia<\/a>&#8220;: Neste texto apresentamos\u00a0uma breve vis\u00e3o hist\u00f3rica e anal\u00edtica dos <strong>modelos estat\u00edsticos de previs\u00e3o de insolv\u00eancia<\/strong> no Brasil, centrado no desenvolvimento do famoso \u201cTerm\u00f4metro de Insolv\u00eancia\u201d criado por Kanitz na d\u00e9cada de 1970. No artigo tra\u00e7o a origem dos modelo de <em>credit scoring<\/em>, ligando-o aos estudos pioneiros do Professor Lopes S\u00e1 na an\u00e1lise de milhares de balan\u00e7os brasileiros na d\u00e9cada de 1950, destacando a complexidade do processamento de dados antes da microinform\u00e1tica. Os modelos utilizam\u00a0<strong>procedimentos estat\u00edsticos<\/strong>, como a an\u00e1lise discriminante, para correlacionar \u00edndices financeiros com o estado de solv\u00eancia de uma organiza\u00e7\u00e3o, sendo ferramentas valiosas para decis\u00f5es de cr\u00e9dito. No entanto, enfatizamos no artigo que a qualidade das demonstra\u00e7\u00f5es cont\u00e1beis brasileiras tem sido um obst\u00e1culo hist\u00f3rico para a precis\u00e3o desses modelos, como por exemplo problemas com <strong>fraudes e falta de consci\u00eancia de princ\u00edpios cont\u00e1beis<\/strong>. Complemento a discuss\u00e3o \u00e9 com a men\u00e7\u00e3o da cria\u00e7\u00e3o do <em>ranking<\/em>\u00a0&#8220;Melhores e Maiores&#8221; da Revista\u00a0<em>Exame<\/em> em 1974 e com uma sele\u00e7\u00e3o de <strong>refer\u00eancias acad\u00eamicas<\/strong>\u00a0importantes sobre o tema.<\/p>\n<p style=\"text-align: justify;\">Um de seus textos cl\u00e1ssicos sobre auditoria tem por t\u00edtulo \u201c<strong>O Brasil n\u00e3o \u00e9 um pa\u00eds intrinsecamente corrupto<\/strong>&#8220;, publicado originalmente na Revista Veja, edi\u00e7\u00e3o 1600, ano 32, n\u00ba 22, de 2 de junho de 1999, p\u00e1gina 21, com o t\u00edtulo &#8220;<strong>A origem da corrup\u00e7\u00e3o<\/strong>&#8220;.\u00a0Postamos aqui no site um trecho deste artigo em 2016 com o t\u00edtulo &#8220;<a href=\"https:\/\/alcantara.pro.br\/portal\/2016\/01\/14\/auditoria-e-corrupcao\/\" target=\"_blank\" rel=\"noopener\">Auditoria e Corrup\u00e7\u00e3o<\/a>&#8220;.<\/p>\n<p>Outros textos do Stephen Kanitz podem ser lidos em seu Blog. Temos a esperan\u00e7a que ele seja mantido em atividade para pesquisas: <a href=\"https:\/\/blog.kanitz.com.br\/\" target=\"_blank\" rel=\"noopener\">https:\/\/blog.kanitz.com.br\/<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Por Alexandre Alcantara Como sempre somos surpreendidos quando figuras expoentes partem desta vida. Hoje foi<\/p>\n","protected":false},"author":1,"featured_media":14945,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[15,18,102,103],"tags":[],"class_list":["post-14938","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-auditoria-contabil","category-auditoria-independente","category-fraudes","category-fraudes-corporativas"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Lembrando de Stephen Kanitz - Prof. Alexandre Alcantara<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/alcantara.pro.br\/portal\/2025\/11\/24\/lembrando-de-stephen-kanitz\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Lembrando de Stephen Kanitz - Prof. Alexandre Alcantara\" \/>\n<meta property=\"og:description\" content=\"Por Alexandre Alcantara Como sempre somos surpreendidos quando figuras expoentes partem desta vida. Hoje foi\" \/>\n<meta property=\"og:url\" content=\"https:\/\/alcantara.pro.br\/portal\/2025\/11\/24\/lembrando-de-stephen-kanitz\/\" \/>\n<meta property=\"og:site_name\" content=\"Prof. Alexandre Alcantara\" \/>\n<meta property=\"article:published_time\" content=\"2025-11-24T21:00:10+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-11-25T23:50:26+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2025\/11\/kanitz.jpeg\" \/>\n\t<meta property=\"og:image:width\" content=\"549\" \/>\n\t<meta property=\"og:image:height\" content=\"558\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Editoria: Prof. Alexandre Alcantara\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"Editoria: Prof. Alexandre Alcantara\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. tempo de leitura\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutos\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2025\\\/11\\\/24\\\/lembrando-de-stephen-kanitz\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2025\\\/11\\\/24\\\/lembrando-de-stephen-kanitz\\\/\"},\"author\":{\"name\":\"Editoria: Prof. Alexandre Alcantara\",\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/#\\\/schema\\\/person\\\/1991ac6c2adfbaedfb22ff57aed2c7db\"},\"headline\":\"Lembrando de Stephen Kanitz\",\"datePublished\":\"2025-11-24T21:00:10+00:00\",\"dateModified\":\"2025-11-25T23:50:26+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2025\\\/11\\\/24\\\/lembrando-de-stephen-kanitz\\\/\"},\"wordCount\":345,\"publisher\":{\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/#\\\/schema\\\/person\\\/638376dc60edb285cf5914ea02e73975\"},\"image\":{\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2025\\\/11\\\/24\\\/lembrando-de-stephen-kanitz\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/wp-content\\\/uploads\\\/2025\\\/11\\\/kanitz.jpeg\",\"articleSection\":[\"Auditoria Cont\u00e1bil\",\"Auditoria Independente\",\"Fraude Cont\u00e1bil\",\"Fraudes Corporativas\"],\"inLanguage\":\"pt-BR\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2025\\\/11\\\/24\\\/lembrando-de-stephen-kanitz\\\/\",\"url\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2025\\\/11\\\/24\\\/lembrando-de-stephen-kanitz\\\/\",\"name\":\"Lembrando de Stephen Kanitz - Prof. Alexandre Alcantara\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2025\\\/11\\\/24\\\/lembrando-de-stephen-kanitz\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2025\\\/11\\\/24\\\/lembrando-de-stephen-kanitz\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/wp-content\\\/uploads\\\/2025\\\/11\\\/kanitz.jpeg\",\"datePublished\":\"2025-11-24T21:00:10+00:00\",\"dateModified\":\"2025-11-25T23:50:26+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2025\\\/11\\\/24\\\/lembrando-de-stephen-kanitz\\\/#breadcrumb\"},\"inLanguage\":\"pt-BR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2025\\\/11\\\/24\\\/lembrando-de-stephen-kanitz\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"pt-BR\",\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2025\\\/11\\\/24\\\/lembrando-de-stephen-kanitz\\\/#primaryimage\",\"url\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/wp-content\\\/uploads\\\/2025\\\/11\\\/kanitz.jpeg\",\"contentUrl\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/wp-content\\\/uploads\\\/2025\\\/11\\\/kanitz.jpeg\",\"width\":549,\"height\":558},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2025\\\/11\\\/24\\\/lembrando-de-stephen-kanitz\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"In\u00edcio\",\"item\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Lembrando de Stephen Kanitz\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/#website\",\"url\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/\",\"name\":\"Prof. Alexandre Alcantara\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/#\\\/schema\\\/person\\\/638376dc60edb285cf5914ea02e73975\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"pt-BR\"},{\"@type\":[\"Person\",\"Organization\"],\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/#\\\/schema\\\/person\\\/638376dc60edb285cf5914ea02e73975\",\"name\":\"Alexandre Alcantara\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"pt-BR\",\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/wp-content\\\/uploads\\\/2025\\\/06\\\/cropped-logo-quadrada-nova-1.png\",\"url\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/wp-content\\\/uploads\\\/2025\\\/06\\\/cropped-logo-quadrada-nova-1.png\",\"contentUrl\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/wp-content\\\/uploads\\\/2025\\\/06\\\/cropped-logo-quadrada-nova-1.png\",\"width\":512,\"height\":512,\"caption\":\"Alexandre Alcantara\"},\"logo\":{\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/wp-content\\\/uploads\\\/2025\\\/06\\\/cropped-logo-quadrada-nova-1.png\"}},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/#\\\/schema\\\/person\\\/1991ac6c2adfbaedfb22ff57aed2c7db\",\"name\":\"Editoria: Prof. Alexandre Alcantara\",\"sameAs\":[\"https:\\\/\\\/alcantara.pro.br\\\/portal\"],\"url\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/author\\\/alexandreportal\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Lembrando de Stephen Kanitz - Prof. Alexandre Alcantara","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/alcantara.pro.br\/portal\/2025\/11\/24\/lembrando-de-stephen-kanitz\/","og_locale":"pt_BR","og_type":"article","og_title":"Lembrando de Stephen Kanitz - Prof. Alexandre Alcantara","og_description":"Por Alexandre Alcantara Como sempre somos surpreendidos quando figuras expoentes partem desta vida. Hoje foi","og_url":"https:\/\/alcantara.pro.br\/portal\/2025\/11\/24\/lembrando-de-stephen-kanitz\/","og_site_name":"Prof. Alexandre Alcantara","article_published_time":"2025-11-24T21:00:10+00:00","article_modified_time":"2025-11-25T23:50:26+00:00","og_image":[{"width":549,"height":558,"url":"https:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2025\/11\/kanitz.jpeg","type":"image\/jpeg"}],"author":"Editoria: Prof. Alexandre Alcantara","twitter_card":"summary_large_image","twitter_misc":{"Escrito por":"Editoria: Prof. Alexandre Alcantara","Est. tempo de leitura":"2 minutos"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/alcantara.pro.br\/portal\/2025\/11\/24\/lembrando-de-stephen-kanitz\/#article","isPartOf":{"@id":"https:\/\/alcantara.pro.br\/portal\/2025\/11\/24\/lembrando-de-stephen-kanitz\/"},"author":{"name":"Editoria: Prof. Alexandre Alcantara","@id":"https:\/\/alcantara.pro.br\/portal\/#\/schema\/person\/1991ac6c2adfbaedfb22ff57aed2c7db"},"headline":"Lembrando de Stephen Kanitz","datePublished":"2025-11-24T21:00:10+00:00","dateModified":"2025-11-25T23:50:26+00:00","mainEntityOfPage":{"@id":"https:\/\/alcantara.pro.br\/portal\/2025\/11\/24\/lembrando-de-stephen-kanitz\/"},"wordCount":345,"publisher":{"@id":"https:\/\/alcantara.pro.br\/portal\/#\/schema\/person\/638376dc60edb285cf5914ea02e73975"},"image":{"@id":"https:\/\/alcantara.pro.br\/portal\/2025\/11\/24\/lembrando-de-stephen-kanitz\/#primaryimage"},"thumbnailUrl":"https:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2025\/11\/kanitz.jpeg","articleSection":["Auditoria Cont\u00e1bil","Auditoria Independente","Fraude Cont\u00e1bil","Fraudes Corporativas"],"inLanguage":"pt-BR"},{"@type":"WebPage","@id":"https:\/\/alcantara.pro.br\/portal\/2025\/11\/24\/lembrando-de-stephen-kanitz\/","url":"https:\/\/alcantara.pro.br\/portal\/2025\/11\/24\/lembrando-de-stephen-kanitz\/","name":"Lembrando de Stephen Kanitz - Prof. Alexandre Alcantara","isPartOf":{"@id":"https:\/\/alcantara.pro.br\/portal\/#website"},"primaryImageOfPage":{"@id":"https:\/\/alcantara.pro.br\/portal\/2025\/11\/24\/lembrando-de-stephen-kanitz\/#primaryimage"},"image":{"@id":"https:\/\/alcantara.pro.br\/portal\/2025\/11\/24\/lembrando-de-stephen-kanitz\/#primaryimage"},"thumbnailUrl":"https:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2025\/11\/kanitz.jpeg","datePublished":"2025-11-24T21:00:10+00:00","dateModified":"2025-11-25T23:50:26+00:00","breadcrumb":{"@id":"https:\/\/alcantara.pro.br\/portal\/2025\/11\/24\/lembrando-de-stephen-kanitz\/#breadcrumb"},"inLanguage":"pt-BR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/alcantara.pro.br\/portal\/2025\/11\/24\/lembrando-de-stephen-kanitz\/"]}]},{"@type":"ImageObject","inLanguage":"pt-BR","@id":"https:\/\/alcantara.pro.br\/portal\/2025\/11\/24\/lembrando-de-stephen-kanitz\/#primaryimage","url":"https:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2025\/11\/kanitz.jpeg","contentUrl":"https:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2025\/11\/kanitz.jpeg","width":549,"height":558},{"@type":"BreadcrumbList","@id":"https:\/\/alcantara.pro.br\/portal\/2025\/11\/24\/lembrando-de-stephen-kanitz\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"In\u00edcio","item":"https:\/\/alcantara.pro.br\/portal\/"},{"@type":"ListItem","position":2,"name":"Lembrando de Stephen Kanitz"}]},{"@type":"WebSite","@id":"https:\/\/alcantara.pro.br\/portal\/#website","url":"https:\/\/alcantara.pro.br\/portal\/","name":"Prof. Alexandre Alcantara","description":"","publisher":{"@id":"https:\/\/alcantara.pro.br\/portal\/#\/schema\/person\/638376dc60edb285cf5914ea02e73975"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/alcantara.pro.br\/portal\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"pt-BR"},{"@type":["Person","Organization"],"@id":"https:\/\/alcantara.pro.br\/portal\/#\/schema\/person\/638376dc60edb285cf5914ea02e73975","name":"Alexandre Alcantara","image":{"@type":"ImageObject","inLanguage":"pt-BR","@id":"https:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2025\/06\/cropped-logo-quadrada-nova-1.png","url":"https:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2025\/06\/cropped-logo-quadrada-nova-1.png","contentUrl":"https:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2025\/06\/cropped-logo-quadrada-nova-1.png","width":512,"height":512,"caption":"Alexandre Alcantara"},"logo":{"@id":"https:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2025\/06\/cropped-logo-quadrada-nova-1.png"}},{"@type":"Person","@id":"https:\/\/alcantara.pro.br\/portal\/#\/schema\/person\/1991ac6c2adfbaedfb22ff57aed2c7db","name":"Editoria: Prof. Alexandre Alcantara","sameAs":["https:\/\/alcantara.pro.br\/portal"],"url":"https:\/\/alcantara.pro.br\/portal\/author\/alexandreportal\/"}]}},"_links":{"self":[{"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/posts\/14938","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/comments?post=14938"}],"version-history":[{"count":6,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/posts\/14938\/revisions"}],"predecessor-version":[{"id":14947,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/posts\/14938\/revisions\/14947"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/media\/14945"}],"wp:attachment":[{"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/media?parent=14938"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/categories?post=14938"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/tags?post=14938"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}