Accounting

404/76 (Lei das Sociedades por Ações). Esta alteração da legislação societária, proposta pelo Projeto de Lei 3.741/00, veio com o objetivo de harmonizar as normas contábeis com as Normas Internacionais de Contabilidade, emitidas pelo International Accounting Standards Board – IASB. Fazem parte desta harmonização todas as normas contábeis emitidas pela Comissão de Valores Mobiliários – CVM, que tem o objetivo de emitir normas para as companhias abertas de acordo com os padrões…

significativos para a organização, por fim conclui-se que a contabilidade de custospossui papel fundamental nesse processo. PALAVRAS CHAVE: Gestão Hospitalar. Custos Hospitalares, Contabilidade de Custos. THE MPORTÂNCIA OF THE HOSPITAL MANAGER IN THE ACCOUNTING OF COSTSABSTRACT: The competitiveness of the markets and the hospital management have for requirement a series of knowledge so that wise decisions are taken. The article brings considerações on importantsubjects that they…

pid=S1519-70772005000200002&scr... as a social science with a strong economic basis. Some views and approaches to the concept of accounting will be revisited, as well as theories and the historical circumstances and other factors that may explain accounting as a genuine social science. In the more advanced interpretation of our discipline, the scientific quality of accounting should be searched preferentially in a series of characteristics, such as, for example: the understanding…

structure, Journal of Accounting Research. Autumn, p. 177-203, 1975. CHENHALL, Robert – Management control systems design within its organizational context: findings from contingency-based research and directions for the future. Accounting, Organization and Society.v. 28, n. 2-3, p. 127-168, 2003. COVALESKI, Mark; EVANS, John H. III; LUFT, Joan L.; SHIELDS, Michael D. Budgeting research: three theoretical perspectives and criteria for selective integration. Journal of Management…

markets, the Accounting is an instrument of decision-making in international level. However, this language is not homogeneous, therefore each country has its proper accounting principles. In view of that the consolidated financial statements are considered the main ones and are the only ones that must be disclosured according the international standards, this work presents as main focus these statements. The objective of the article is demonstrate the importance of the accounting…

analyzes the role of accounting information for small firms’ owners and/or managers for financial (i.e. for making decisions on investment, financing and dividends) as well as operational decision making. Furthermore, this research aims to identify different groups of firms regarding the importance they give to accounting information for strategic and operational decision making, and considering the financial statements elaborated within the company or by an external accounting or…

the epopee of accounting evolution through several historical stages, from a simple method of bookkeeping based on double entry until its ripening as a social science with a strong economic basis. Some views and approaches to the concept of accounting will be revisited, as well as theories and the historical circumstances and other factors that may explain accounting as a genuine social science. In the more advanced interpretation of our discipline, the scientific quality of accounting…

informadas pelas mesas de operação de cada instituição financeira envolvida. Embora as Sociedades façam uso de derivativos com o objetivo de proteção (“hedge”), estas não adotam a prática contábil de contabilização de instrumentos de proteção (“hedge accounting”). Os valores justos dos instrumentos financeiros derivativos estão divulgados na nota explicativa nº 4. As operações com instrumentos financeiros derivativos, contratadas pela Sociedade e por suas controladas, resumem-se em…

Paulo DIONE OLESCZUK SOUTES Campus de Marechal Cândido Rondon ADRIANO ZAN Universidade de São Paulo FÁBIO FREZATTI Universidade de São Paulo Resumo Este trabalho parte do pressuposto de que a obra "Relevance Lost - The Rise and Fall of Management Accounting", de Johnson e Kaplan (J&K), de 1987, foi um marco para a área de contabilidade gerencial. O ponto central da obra está no fato de que os sistemas de contabilidade gerencial já não eram mais adequados para a realidade das organizações…

mechanisms so that users of accounting information can understand the information contained in the accounting statements of the companies, independently of their country of origin. The accounting harmonization is therefore extremely important for these users. In order to investigate the current situation, this work was based on a bibliographical study on the subject. The descriptive method was used in this study, as well as a case study of a steel company. Analyzing the accounting…