The accounting perception in the social and economic indicators of Petrobras: petróleo brasileiro S/A with the help of social balance and statement of added value (DVA)
Autor(a) principal: | |
---|---|
Data de Publicação: | 2016 |
Outros Autores: | , , |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
Texto Completo: | https://doi.org/10.34624/ei.v0i14.4687 |
Resumo: | The social and environmental responsibilities are key elements in the overall vision of the management of any company. However, the economic result appears as natural purpose of the existence of companies. The Social and the Added Value Statement (DVA) are financial statements that describe information that can contribute to the measurement of results, and also the disclosure of social information, which according to the Agency Theory, reduce information asymmetry. In this sense, the objective of this study is to investigate the Petrobras Social Report indicators observing the relationship between economic growth and environmental and social investments of the company. The study makes use of perspective of the Agency Theory as theoretical support the research. In methodological terms, we conducted a case study, through document analysis and a quantitative approach. The results show that environmental and social investments, evidenced by the Social and DVA balance are associated with your earnings. |
id |
RCAP_b87744257091c7d9e265217fc03305a1 |
---|---|
oai_identifier_str |
oai:proa.ua.pt:article/4687 |
network_acronym_str |
RCAP |
network_name_str |
Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
repository_id_str |
7160 |
spelling |
The accounting perception in the social and economic indicators of Petrobras: petróleo brasileiro S/A with the help of social balance and statement of added value (DVA)A percepção contábil nos indicadores sociais e econômicos da Petrobras: petróleo brasileiro S/A com o auxilio do balanço social e demostração do valor adicionado (DVA)The social and environmental responsibilities are key elements in the overall vision of the management of any company. However, the economic result appears as natural purpose of the existence of companies. The Social and the Added Value Statement (DVA) are financial statements that describe information that can contribute to the measurement of results, and also the disclosure of social information, which according to the Agency Theory, reduce information asymmetry. In this sense, the objective of this study is to investigate the Petrobras Social Report indicators observing the relationship between economic growth and environmental and social investments of the company. The study makes use of perspective of the Agency Theory as theoretical support the research. In methodological terms, we conducted a case study, through document analysis and a quantitative approach. The results show that environmental and social investments, evidenced by the Social and DVA balance are associated with your earnings.A responsabilidade social e ambiental são elementos fundamentais na visão global de gestão de qualquer empresa. No entanto, o resultado econômico aparece como finalidade natural da existência das empresas. O Balanço Social e a Demonstração do Valor Adicionado (DVA) são demonstrações contábeis que descrevem informações capazes de contribuir na mensuração de resultados, e também na evidenciação de informações sociais, o que de acordo com a Teoria de Agência, reduziria a assimetria informacional. Neste sentido, o objetivo do presente estudo é investigar os indicadores do Balanço Social da Petrobras observando a relação entre o crescimento econômico e os investimentos ambientais e sociais da empresa. O estudo utiliza-se de perspectivas da Teoria de Agência como suporte teórico da pesquisa. Em termos metodológico, foi realizado um estudo de caso, por meio da análise documental e com uma abordagem quantitativa. Os resultados encontrados demonstram que os investimentos ambientais e sociais, evidenciados por meio do Balanço Social e DVA estão associados a seus ganhos.Instituto Superior de Contabilidade e Administração da Universidade de Aveiro2016-01-01T00:00:00Zjournal articlejournal articleinfo:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://doi.org/10.34624/ei.v0i14.4687oai:proa.ua.pt:article/4687Estudos do ISCA; No 14 (2016)Estudos do ISCA; n.º 14 (2016)1646-48500873-2019reponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãoinstacron:RCAAPporhttps://proa.ua.pt/index.php/estudosdoisca/article/view/4687https://doi.org/10.34624/ei.v0i14.4687https://proa.ua.pt/index.php/estudosdoisca/article/view/4687/3509https://creativecommons.org/licenses/by/4.0/info:eu-repo/semantics/openAccessMartins, Alex Sandro RodriguesQuintana, Alexandre CostaJacques, Flávia Verônica SilvaValle, Paula Roberta Pereira Costa2022-09-22T16:24:10Zoai:proa.ua.pt:article/4687Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-19T15:59:24.418594Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãofalse |
dc.title.none.fl_str_mv |
The accounting perception in the social and economic indicators of Petrobras: petróleo brasileiro S/A with the help of social balance and statement of added value (DVA) A percepção contábil nos indicadores sociais e econômicos da Petrobras: petróleo brasileiro S/A com o auxilio do balanço social e demostração do valor adicionado (DVA) |
title |
The accounting perception in the social and economic indicators of Petrobras: petróleo brasileiro S/A with the help of social balance and statement of added value (DVA) |
spellingShingle |
The accounting perception in the social and economic indicators of Petrobras: petróleo brasileiro S/A with the help of social balance and statement of added value (DVA) Martins, Alex Sandro Rodrigues |
title_short |
The accounting perception in the social and economic indicators of Petrobras: petróleo brasileiro S/A with the help of social balance and statement of added value (DVA) |
title_full |
The accounting perception in the social and economic indicators of Petrobras: petróleo brasileiro S/A with the help of social balance and statement of added value (DVA) |
title_fullStr |
The accounting perception in the social and economic indicators of Petrobras: petróleo brasileiro S/A with the help of social balance and statement of added value (DVA) |
title_full_unstemmed |
The accounting perception in the social and economic indicators of Petrobras: petróleo brasileiro S/A with the help of social balance and statement of added value (DVA) |
title_sort |
The accounting perception in the social and economic indicators of Petrobras: petróleo brasileiro S/A with the help of social balance and statement of added value (DVA) |
author |
Martins, Alex Sandro Rodrigues |
author_facet |
Martins, Alex Sandro Rodrigues Quintana, Alexandre Costa Jacques, Flávia Verônica Silva Valle, Paula Roberta Pereira Costa |
author_role |
author |
author2 |
Quintana, Alexandre Costa Jacques, Flávia Verônica Silva Valle, Paula Roberta Pereira Costa |
author2_role |
author author author |
dc.contributor.author.fl_str_mv |
Martins, Alex Sandro Rodrigues Quintana, Alexandre Costa Jacques, Flávia Verônica Silva Valle, Paula Roberta Pereira Costa |
description |
The social and environmental responsibilities are key elements in the overall vision of the management of any company. However, the economic result appears as natural purpose of the existence of companies. The Social and the Added Value Statement (DVA) are financial statements that describe information that can contribute to the measurement of results, and also the disclosure of social information, which according to the Agency Theory, reduce information asymmetry. In this sense, the objective of this study is to investigate the Petrobras Social Report indicators observing the relationship between economic growth and environmental and social investments of the company. The study makes use of perspective of the Agency Theory as theoretical support the research. In methodological terms, we conducted a case study, through document analysis and a quantitative approach. The results show that environmental and social investments, evidenced by the Social and DVA balance are associated with your earnings. |
publishDate |
2016 |
dc.date.none.fl_str_mv |
2016-01-01T00:00:00Z |
dc.type.driver.fl_str_mv |
journal article journal article info:eu-repo/semantics/article |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://doi.org/10.34624/ei.v0i14.4687 oai:proa.ua.pt:article/4687 |
url |
https://doi.org/10.34624/ei.v0i14.4687 |
identifier_str_mv |
oai:proa.ua.pt:article/4687 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://proa.ua.pt/index.php/estudosdoisca/article/view/4687 https://doi.org/10.34624/ei.v0i14.4687 https://proa.ua.pt/index.php/estudosdoisca/article/view/4687/3509 |
dc.rights.driver.fl_str_mv |
https://creativecommons.org/licenses/by/4.0/ info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
https://creativecommons.org/licenses/by/4.0/ |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Instituto Superior de Contabilidade e Administração da Universidade de Aveiro |
publisher.none.fl_str_mv |
Instituto Superior de Contabilidade e Administração da Universidade de Aveiro |
dc.source.none.fl_str_mv |
Estudos do ISCA; No 14 (2016) Estudos do ISCA; n.º 14 (2016) 1646-4850 0873-2019 reponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação instacron:RCAAP |
instname_str |
Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação |
instacron_str |
RCAAP |
institution |
RCAAP |
reponame_str |
Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
collection |
Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
repository.name.fl_str_mv |
Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação |
repository.mail.fl_str_mv |
|
_version_ |
1799130461128097792 |