Uma contribuição ao estudo de uma institucionalização das novas normas de contabilidade pública NBCASP no contexto do sistema S : o caso Senac

• Autor(a) principal: Pias, Marco Antonio Câmara
• Data de Publicação: 2013
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações da PUC_SP
• Texto Completo: https://tede2.pucsp.br/handle/handle/1556
• topic: Contabilidade pública; Teoria institucional; Serviços sociais autônomos; Public accounting; Institutional theory; Independent social services; CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS

The objective of this research was to verify the convergence to international accounting standards and the impact of institutionalization on autonomous social services, especially SENAC. This work addressed the public accounting and its current context, autonomous social services included in this process and studies on institutional theory. The new financial statements based on the principles, standards and procedures adequate to provide useful information to users regarding the comprehensiveness, transparency and comparability. The research adopted the model of institutionalization of Tolbert, Zucker (1997) to categorize the stages of institutionalization (pre-institutionalization, semi-and full-institutionalization institutionalization. Study focused on the changes made by Senac, allowing to identify the stages of institutionalization the entity is with respect to the practice of accounting changes arising post of public accounting