A utilização da informação contábil no suporte ao controle: o caso das Agências Reguladoras Federais

• Autor(a) principal: Miller, Fredy Henrique
• Data de Publicação: 2013
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações da UERJ
• Texto Completo: http://www.bdtd.uerj.br/handle/1/8093
• topic: Agency Theory; Accounting Standardization; Control; Regulatory Agencies; Teoria da Agência; Normatização Contábil; Controle; Agências Reguladoras; Contabilidade - Normas; Agências reguladoras - Brasil; CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS

This research addresses the application of Agency Theory to the relationship between regulatory agencies and entities that operate public services under his tutelage. The theory is based on the premise that the existence of separation between ownership (property) and control leads to conflicts of interest which exist between the parties, and that one way to avoid these conflicts is the establishment of controls. Thus, given the prerogative granted by the Act to such entities, this study sought to assess the level of accounting regulation employed by federal regulatory agencies in performing their legal duties, that underlie the control of specific economic activities. We studied cases of exploratory nature which used the primary source of power agencies, law, and the instruments of delegation of public services, to identify the characteristics of the control system established by them. The results show qualitative and quantitative enormous distortions in how agencies use accounting information as an instrument of control. The contributions of this study reach not only the scientific community and the agencies, but the whole society, considering that agency decisions directly impact the welfare of the whole community, with no exceptions. For the accounting community, especially, the study points to a new, powerful and virtually untapped labor market, the regulatory accounting.