Economic income statement: perception of aeronautical command of Brazil

• Autor(a) principal: Gomes, Delfina Rosa da Rocha
• Data de Publicação: 2014
• Outros Autores: Magliano Júnior, Giovanni
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista de Administração de Empresas
• Texto Completo: https://bibliotecadigital.fgv.br/ojs/index.php/rae/article/view/32836
• topic: Aeronautical; public accounting; opportunity costs; economic results; subsistence; Aeronáutica; contabilidad pública; costo de oportunidad; resultado económico; subsistencia; Aeronáutica; contabilidade pública; custo de oportunidade; resultado econômico; subsistência

In 2010, a change in the Brazilian accounting regulatory framework introduced the Demonstração do Resultado Econômico (DRE) [Economic Income Statement] for the public sector, which seeks to compare the internal costs of production to market values, according to the concept of opportunity cost. This study aims to analyse the possible strategic responses of managers  and tries to understand if the existing accounting culture in Brazil facilitates the introduction of the new statement. By means of perceptions of officials of the Aeronautical Command (Comaer), in Brazil, it is possible to conclude that the strategic response of respondents is closer to acceptance of the new routine, showing traces of less conservatism and greater interest for displaying results.