Incomplete or imperfect information:: A study on accounting information at Capanema-Pará accounting offices
Autor(a) principal: | |
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Data de Publicação: | 2020 |
Outros Autores: | |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | REMIPE |
Texto Completo: | https://remipe.fatecosasco.edu.br/index.php/remipe/article/view/181 |
Resumo: | This article aims to identify the importance of classification of incomplete and imperfect accounting information for accounting offices. For this, the study started with the following guiding question: What importance of accounting information, incomplete and imperfect, present in the accounting statements, has been taking place in the accounting offices of the city of Capanema / PA? Given the study landscape, a qualitative and quantitative approach was used, as a way of measuring the production of accounting information in the offices studied and its reflection when it is done incompletely or imperfectly. Among the study results, it was observed that the offices are following the growth of these companies, providing management services that provide data relevant to companies, however, these, culturally, still maintain a relationship of companies with the offices as controllers of fiscal obligations. Faced with the cultural factor, many companies are failing to file their financial statements, believing it to be a market strategy and not exposing their information, except when they are forced to file to participate in bidding. The study becomes relevant by using an approach to the quality of the accounting statements published and filed in the Commercial Registry (public archive) of micro and small companies by accounting professionals, having a considerable number of companies evaluated and have not yet been used in study. Keywords: Accounting Information; incomplete; imperfect |
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Incomplete or imperfect information:: A study on accounting information at Capanema-Pará accounting officesInformação incompleta ou imperfeita: : Um estudo sobre a informação contábil nos escritórios de contabilidade de Capanema-ParáPalavras-chave: Informação Contábil; incompleta; imperfeitaKeywords: Accounting Information; incomplete; imperfectThis article aims to identify the importance of classification of incomplete and imperfect accounting information for accounting offices. For this, the study started with the following guiding question: What importance of accounting information, incomplete and imperfect, present in the accounting statements, has been taking place in the accounting offices of the city of Capanema / PA? Given the study landscape, a qualitative and quantitative approach was used, as a way of measuring the production of accounting information in the offices studied and its reflection when it is done incompletely or imperfectly. Among the study results, it was observed that the offices are following the growth of these companies, providing management services that provide data relevant to companies, however, these, culturally, still maintain a relationship of companies with the offices as controllers of fiscal obligations. Faced with the cultural factor, many companies are failing to file their financial statements, believing it to be a market strategy and not exposing their information, except when they are forced to file to participate in bidding. The study becomes relevant by using an approach to the quality of the accounting statements published and filed in the Commercial Registry (public archive) of micro and small companies by accounting professionals, having a considerable number of companies evaluated and have not yet been used in study. Keywords: Accounting Information; incomplete; imperfectEste artigo tem como objetivo identificar a importância da classificação das informações contábeis incompletas e imperfeitas para escritórios contábeis. Dado o panorama de estudo, trabalhou-se com uma abordagem qualitativa e quantitativa, de caráter descritivo, como forma de mensurar a produção da informação contábil nos escritórios estudados e seu reflexo quando ela é feita de modo incompleto ou imperfeito. Dentre os resultados de estudo, observou-se que os escritórios estão acompanhando o crescimento dessas empresas, fornecendo serviços gerenciais que propiciem dados relevantes para empresas, entretanto, estas, culturalmente, ainda mantêm uma relação das empresas com os escritórios como controladores de obrigações fiscais. O estudo torna-se relevante por utilizar uma abordagem sobre a qualidade dos demonstrativos contábeis publicados e arquivados na Junta Comercial (arquivo público) de micro e pequenas empresas por profissionais de contabilidade, tendo um quantitativo considerável de empresas avaliadas e ainda não terem sido utilizadas em estudo brasileiros.FATEC Osasco2020-01-02info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://remipe.fatecosasco.edu.br/index.php/remipe/article/view/18110.21574/remipe.v6i1.181REMIPE - Revista de Micro e Pequenas Empresas e Empreendedorismo da Fatec Osasco; v. 6 n. 1 (2020): Revista de Micro e Pequenas Empresas e Empreendedorismo da Fatec Osasco; 4-242446-862210.21574/remipe.v6i1reponame:REMIPEinstname:Faculdade de Tecnologia de Osasco (FATEC)instacron:FATECporhttps://remipe.fatecosasco.edu.br/index.php/remipe/article/view/181/174Copyright (c) 2020 REMIPE - Revista de Micro e Pequenas Empresas e Empreendedorismo da Fatec Osascoinfo:eu-repo/semantics/openAccessAraújo, Jamille Carla Oliveira Carlos Cruz, Lady Dayane 2021-06-07T16:30:45Zoai:remipe.fatecosasco.edu.br:article/181Revistahttp://remipe.fatecosasco.edu.br/index.php/remipe/PRIhttp://remipe.fatecosasco.edu.br/index.php/remipe/oaifernando@fernandoasantos.com.br10.215742446-86222446-8622opendoar:2024-04-22T12:03:06.486479REMIPE - Faculdade de Tecnologia de Osasco (FATEC)false |
dc.title.none.fl_str_mv |
Incomplete or imperfect information:: A study on accounting information at Capanema-Pará accounting offices Informação incompleta ou imperfeita: : Um estudo sobre a informação contábil nos escritórios de contabilidade de Capanema-Pará |
title |
Incomplete or imperfect information:: A study on accounting information at Capanema-Pará accounting offices |
spellingShingle |
Incomplete or imperfect information:: A study on accounting information at Capanema-Pará accounting offices Araújo, Jamille Carla Oliveira Palavras-chave: Informação Contábil; incompleta; imperfeita Keywords: Accounting Information; incomplete; imperfect |
title_short |
Incomplete or imperfect information:: A study on accounting information at Capanema-Pará accounting offices |
title_full |
Incomplete or imperfect information:: A study on accounting information at Capanema-Pará accounting offices |
title_fullStr |
Incomplete or imperfect information:: A study on accounting information at Capanema-Pará accounting offices |
title_full_unstemmed |
Incomplete or imperfect information:: A study on accounting information at Capanema-Pará accounting offices |
title_sort |
Incomplete or imperfect information:: A study on accounting information at Capanema-Pará accounting offices |
author |
Araújo, Jamille Carla Oliveira |
author_facet |
Araújo, Jamille Carla Oliveira Carlos Cruz, Lady Dayane |
author_role |
author |
author2 |
Carlos Cruz, Lady Dayane |
author2_role |
author |
dc.contributor.author.fl_str_mv |
Araújo, Jamille Carla Oliveira Carlos Cruz, Lady Dayane |
dc.subject.por.fl_str_mv |
Palavras-chave: Informação Contábil; incompleta; imperfeita Keywords: Accounting Information; incomplete; imperfect |
topic |
Palavras-chave: Informação Contábil; incompleta; imperfeita Keywords: Accounting Information; incomplete; imperfect |
description |
This article aims to identify the importance of classification of incomplete and imperfect accounting information for accounting offices. For this, the study started with the following guiding question: What importance of accounting information, incomplete and imperfect, present in the accounting statements, has been taking place in the accounting offices of the city of Capanema / PA? Given the study landscape, a qualitative and quantitative approach was used, as a way of measuring the production of accounting information in the offices studied and its reflection when it is done incompletely or imperfectly. Among the study results, it was observed that the offices are following the growth of these companies, providing management services that provide data relevant to companies, however, these, culturally, still maintain a relationship of companies with the offices as controllers of fiscal obligations. Faced with the cultural factor, many companies are failing to file their financial statements, believing it to be a market strategy and not exposing their information, except when they are forced to file to participate in bidding. The study becomes relevant by using an approach to the quality of the accounting statements published and filed in the Commercial Registry (public archive) of micro and small companies by accounting professionals, having a considerable number of companies evaluated and have not yet been used in study. Keywords: Accounting Information; incomplete; imperfect |
publishDate |
2020 |
dc.date.none.fl_str_mv |
2020-01-02 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://remipe.fatecosasco.edu.br/index.php/remipe/article/view/181 10.21574/remipe.v6i1.181 |
url |
https://remipe.fatecosasco.edu.br/index.php/remipe/article/view/181 |
identifier_str_mv |
10.21574/remipe.v6i1.181 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://remipe.fatecosasco.edu.br/index.php/remipe/article/view/181/174 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2020 REMIPE - Revista de Micro e Pequenas Empresas e Empreendedorismo da Fatec Osasco info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2020 REMIPE - Revista de Micro e Pequenas Empresas e Empreendedorismo da Fatec Osasco |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
FATEC Osasco |
publisher.none.fl_str_mv |
FATEC Osasco |
dc.source.none.fl_str_mv |
REMIPE - Revista de Micro e Pequenas Empresas e Empreendedorismo da Fatec Osasco; v. 6 n. 1 (2020): Revista de Micro e Pequenas Empresas e Empreendedorismo da Fatec Osasco; 4-24 2446-8622 10.21574/remipe.v6i1 reponame:REMIPE instname:Faculdade de Tecnologia de Osasco (FATEC) instacron:FATEC |
instname_str |
Faculdade de Tecnologia de Osasco (FATEC) |
instacron_str |
FATEC |
institution |
FATEC |
reponame_str |
REMIPE |
collection |
REMIPE |
repository.name.fl_str_mv |
REMIPE - Faculdade de Tecnologia de Osasco (FATEC) |
repository.mail.fl_str_mv |
fernando@fernandoasantos.com.br |
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1797047758245330944 |