The impacts of carrying out Brazil’s Accounting Pronouncements Committee (CPC) in Brazilian companies corporate social life
Autor(a) principal: | |
---|---|
Data de Publicação: | 2012 |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | Sinergia (Rio Grande. Online) |
Texto Completo: | https://periodicos.furg.br/sinergia/article/view/2266 |
Resumo: | The process of accounting convergence, led by the CPC (Brazil’s Accounting Pronouncements Committee), even though sometimes regarded in traditional Accounting, politically and economically neutral, will affect business structures that are not being widely discussed currently. The research problem of this study was to identify "What are the corporate structures and management processes affected by the phenomenon of CPCs implementation in Brazilian companies ". The research question was sent by mail to preparers of financial statements of 200 Brazilian companies with higher revenues and also for preparers of financial statements of financial institutions. After that, a Focus Group was organized to better understand the structures and processes identified from the analysis of emails received, and to promote their relationships with CPC’s statements. In conclusion, the convergence process promotes accounting changes related to remuneration policies, dividends estimation, credit, relations with suppliers, policy positions and salaries, business management, strategic planning, business area, risk management, control and internal tax planning. |
id |
FURG-8_87319e3b476328305fd8927cb0156d92 |
---|---|
oai_identifier_str |
oai:periodicos.furg.br:article/2266 |
network_acronym_str |
FURG-8 |
network_name_str |
Sinergia (Rio Grande. Online) |
repository_id_str |
|
spelling |
The impacts of carrying out Brazil’s Accounting Pronouncements Committee (CPC) in Brazilian companies corporate social lifeOs impactos da implementação dos CPCs na vida social corporativa das empresas brasileirasConvergência ContábilComitê de Pronunciamentos ContábeisEstruturas EmpresariaisContabilidadeThe process of accounting convergence, led by the CPC (Brazil’s Accounting Pronouncements Committee), even though sometimes regarded in traditional Accounting, politically and economically neutral, will affect business structures that are not being widely discussed currently. The research problem of this study was to identify "What are the corporate structures and management processes affected by the phenomenon of CPCs implementation in Brazilian companies ". The research question was sent by mail to preparers of financial statements of 200 Brazilian companies with higher revenues and also for preparers of financial statements of financial institutions. After that, a Focus Group was organized to better understand the structures and processes identified from the analysis of emails received, and to promote their relationships with CPC’s statements. In conclusion, the convergence process promotes accounting changes related to remuneration policies, dividends estimation, credit, relations with suppliers, policy positions and salaries, business management, strategic planning, business area, risk management, control and internal tax planning.O processo de convergência contábil, liderado no Brasil pelo CPC, apesar de ser por vezes considerado, na Contabilidade Tradicional, política e economicamente neutro, afetará estruturas empresariais que não estão sendo muito discutidas atualmente. O problema de pesquisa do estudo foi o de identificar “Quais são as estruturas empresariais e processos de gestão afetados com o fenômeno da implementação dos CPCs nas empresas brasileiras”. A questão de pesquisa foi enviada por emails a preparadores de demonstrações contábeis das 200 empresas brasileiras com as maiores receitas e também para preparadores de demonstrações contábeis de insituições financeiras. Depois disso, foi organizado um Focus Group para melhor compreender as estruturas e processos, identificados a partir da análise dos emails recebidos, além de promover seus relacionamentos com os pronunciamentos do CPC. Concluiu-se que o processo de convergência contábil promove alterações relacionadas a políticas de remuneração, cálculo de dividendos, acesso a crédito, relação com fornecedores, políticas de cargos e salários, gestão empresarial, planejamento estratégico, área de negócios, gerenciamento de riscos, controle interno e planejamento tributário.Universidade Federal do Rio Grande, FURG. RG/RS - BRASIL.2012-06-04info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://periodicos.furg.br/sinergia/article/view/2266SINERGIA - Revista do Instituto de Ciências Econômicas, Administrativas e Contábeis; v. 15 n. 1 (2011); 51 - 622236-76080102-7360reponame:Sinergia (Rio Grande. Online)instname:Universidade Federal do Rio Grande (FURG)instacron:FURGporhttps://periodicos.furg.br/sinergia/article/view/2266/1437Copyright (c) 2014 SINERGIA - Revista do Instituto de Ciências Econômicas, Administrativas e Contábeisinfo:eu-repo/semantics/openAccessBoscov, Camila2014-05-22T15:40:43Zoai:periodicos.furg.br:article/2266Revistahttps://periodicos.furg.br/sinergiaPUBhttps://periodicos.furg.br/sinergia/oaisinergiarevistafurg@gmail.com || professorquintana@hotmail.com2236-76080102-7360opendoar:2014-05-22T15:40:43Sinergia (Rio Grande. Online) - Universidade Federal do Rio Grande (FURG)false |
dc.title.none.fl_str_mv |
The impacts of carrying out Brazil’s Accounting Pronouncements Committee (CPC) in Brazilian companies corporate social life Os impactos da implementação dos CPCs na vida social corporativa das empresas brasileiras |
title |
The impacts of carrying out Brazil’s Accounting Pronouncements Committee (CPC) in Brazilian companies corporate social life |
spellingShingle |
The impacts of carrying out Brazil’s Accounting Pronouncements Committee (CPC) in Brazilian companies corporate social life Boscov, Camila Convergência Contábil Comitê de Pronunciamentos Contábeis Estruturas Empresariais Contabilidade |
title_short |
The impacts of carrying out Brazil’s Accounting Pronouncements Committee (CPC) in Brazilian companies corporate social life |
title_full |
The impacts of carrying out Brazil’s Accounting Pronouncements Committee (CPC) in Brazilian companies corporate social life |
title_fullStr |
The impacts of carrying out Brazil’s Accounting Pronouncements Committee (CPC) in Brazilian companies corporate social life |
title_full_unstemmed |
The impacts of carrying out Brazil’s Accounting Pronouncements Committee (CPC) in Brazilian companies corporate social life |
title_sort |
The impacts of carrying out Brazil’s Accounting Pronouncements Committee (CPC) in Brazilian companies corporate social life |
author |
Boscov, Camila |
author_facet |
Boscov, Camila |
author_role |
author |
dc.contributor.author.fl_str_mv |
Boscov, Camila |
dc.subject.por.fl_str_mv |
Convergência Contábil Comitê de Pronunciamentos Contábeis Estruturas Empresariais Contabilidade |
topic |
Convergência Contábil Comitê de Pronunciamentos Contábeis Estruturas Empresariais Contabilidade |
description |
The process of accounting convergence, led by the CPC (Brazil’s Accounting Pronouncements Committee), even though sometimes regarded in traditional Accounting, politically and economically neutral, will affect business structures that are not being widely discussed currently. The research problem of this study was to identify "What are the corporate structures and management processes affected by the phenomenon of CPCs implementation in Brazilian companies ". The research question was sent by mail to preparers of financial statements of 200 Brazilian companies with higher revenues and also for preparers of financial statements of financial institutions. After that, a Focus Group was organized to better understand the structures and processes identified from the analysis of emails received, and to promote their relationships with CPC’s statements. In conclusion, the convergence process promotes accounting changes related to remuneration policies, dividends estimation, credit, relations with suppliers, policy positions and salaries, business management, strategic planning, business area, risk management, control and internal tax planning. |
publishDate |
2012 |
dc.date.none.fl_str_mv |
2012-06-04 |
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://periodicos.furg.br/sinergia/article/view/2266 |
url |
https://periodicos.furg.br/sinergia/article/view/2266 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://periodicos.furg.br/sinergia/article/view/2266/1437 |
dc.rights.driver.fl_str_mv |
info:eu-repo/semantics/openAccess |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Universidade Federal do Rio Grande, FURG. RG/RS - BRASIL. |
publisher.none.fl_str_mv |
Universidade Federal do Rio Grande, FURG. RG/RS - BRASIL. |
dc.source.none.fl_str_mv |
SINERGIA - Revista do Instituto de Ciências Econômicas, Administrativas e Contábeis; v. 15 n. 1 (2011); 51 - 62 2236-7608 0102-7360 reponame:Sinergia (Rio Grande. Online) instname:Universidade Federal do Rio Grande (FURG) instacron:FURG |
instname_str |
Universidade Federal do Rio Grande (FURG) |
instacron_str |
FURG |
institution |
FURG |
reponame_str |
Sinergia (Rio Grande. Online) |
collection |
Sinergia (Rio Grande. Online) |
repository.name.fl_str_mv |
Sinergia (Rio Grande. Online) - Universidade Federal do Rio Grande (FURG) |
repository.mail.fl_str_mv |
sinergiarevistafurg@gmail.com || professorquintana@hotmail.com |
_version_ |
1797041739815452672 |