MAIN CAUSES OF INTERNATIONAL DIFFERENCES IN THE FINANCIAL REPORTING: AN EMPIRIC RESEARCH IN INSTITUTIONS OF HIGHER EDUCATION OF THE NORTHEAST AND CENTER-WEST OF BRAZIL

Detalhes bibliográficos
Autor(a) principal: Niyama, Jorge Katsumi
Data de Publicação: 2009
Outros Autores: Costa, Patrícia de Souza, Aquino, Ducineli Régis Botelho de
Tipo de documento: Artigo
Idioma: por
Título da fonte: ConTexto
Texto Completo: https://seer.ufrgs.br/index.php/ConTexto/article/view/11260
Resumo: The present work has as main objective to identify the reasons for the existence of international differences in the procedures used for preparation and presentation of financial demonstrations of companies (financial reporting), as well as to evaluate the teachers' of public universities perception in the area of Center-west and Northeast as the classification of Brazilian accounting systems in the Anglo-Saxon model or in the Continental Europe one. The results of this research demonstrate that there are divergences among the systems accounting enumerated by literature and those pointed by teachers of those universities; and these consider the Brazilian accounting system as member of the Continental Europe model.
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spelling MAIN CAUSES OF INTERNATIONAL DIFFERENCES IN THE FINANCIAL REPORTING: AN EMPIRIC RESEARCH IN INSTITUTIONS OF HIGHER EDUCATION OF THE NORTHEAST AND CENTER-WEST OF BRAZILPRINCIPAIS CAUSAS DAS DIFERENÇAS INTERNACIONAIS NO FINANCIAL REPORTING: UMA PESQUISA EMPÍRICA EM INSTITUIÇÕES DE ENSINO SUPERIOR DO NORDESTE E CENTROOESTE DO BRASILInternational accounting. Financial reporting. Public universities.Contabilidade internacional. Financial reporting. Instituições de ensino superior.The present work has as main objective to identify the reasons for the existence of international differences in the procedures used for preparation and presentation of financial demonstrations of companies (financial reporting), as well as to evaluate the teachers' of public universities perception in the area of Center-west and Northeast as the classification of Brazilian accounting systems in the Anglo-Saxon model or in the Continental Europe one. The results of this research demonstrate that there are divergences among the systems accounting enumerated by literature and those pointed by teachers of those universities; and these consider the Brazilian accounting system as member of the Continental Europe model.O presente trabalho tem como objetivo principal identificar as principais razões para a existência de diferenças internacionais nos procedimentos utilizados para preparação e apresentação das demonstrações financeiras das empresas (financial reporting), bem como avaliar a percepção de docentes de universidades públicas no âmbito das regiões Centro-Oeste e Nordeste quanto à classificação dos sistemas contábeis brasileiros como integrante do Modelo Anglo-Saxão ou do Modelo Europeu-Continental. Os resultados da pesquisa demonstram que existem divergências entre as principais razões para a existência de diferenças internacionais nos sistemas contábeis elencadas pela literatura e as razões apontadas pelos docentes dessas universidades; e que estes consideram os sistemas contábeis brasileiros como integrantes do Modelo Europeu-Continental.UFRGS2009-11-05info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionAvaliado por Paresapplication/pdfhttps://seer.ufrgs.br/index.php/ConTexto/article/view/11260ConTexto - Contabilidade em Texto; v. 5 n. 8 (2005): 2º semestre 20052175-87511676-6016reponame:ConTextoinstname:Universidade Federal do Rio Grande do Sul (UFRGS)instacron:UFRGSporhttps://seer.ufrgs.br/index.php/ConTexto/article/view/11260/6655Niyama, Jorge KatsumiCosta, Patrícia de SouzaAquino, Ducineli Régis Botelho deinfo:eu-repo/semantics/openAccess2009-11-05T18:46:46Zoai:seer.ufrgs.br:article/11260Revistahttps://www.seer.ufrgs.br/index.php/ConTexto/indexPUBhttpw://www.seer.ufrgs.br/index.php/ConTexto/oaifernanda.momo@ufrgs.br||contexto@ufrgs.br2175-87511676-6016opendoar:2009-11-05T18:46:46ConTexto - Universidade Federal do Rio Grande do Sul (UFRGS)false
dc.title.none.fl_str_mv MAIN CAUSES OF INTERNATIONAL DIFFERENCES IN THE FINANCIAL REPORTING: AN EMPIRIC RESEARCH IN INSTITUTIONS OF HIGHER EDUCATION OF THE NORTHEAST AND CENTER-WEST OF BRAZIL
PRINCIPAIS CAUSAS DAS DIFERENÇAS INTERNACIONAIS NO FINANCIAL REPORTING: UMA PESQUISA EMPÍRICA EM INSTITUIÇÕES DE ENSINO SUPERIOR DO NORDESTE E CENTROOESTE DO BRASIL
title MAIN CAUSES OF INTERNATIONAL DIFFERENCES IN THE FINANCIAL REPORTING: AN EMPIRIC RESEARCH IN INSTITUTIONS OF HIGHER EDUCATION OF THE NORTHEAST AND CENTER-WEST OF BRAZIL
spellingShingle MAIN CAUSES OF INTERNATIONAL DIFFERENCES IN THE FINANCIAL REPORTING: AN EMPIRIC RESEARCH IN INSTITUTIONS OF HIGHER EDUCATION OF THE NORTHEAST AND CENTER-WEST OF BRAZIL
Niyama, Jorge Katsumi
International accounting. Financial reporting. Public universities.
Contabilidade internacional. Financial reporting. Instituições de ensino superior.
title_short MAIN CAUSES OF INTERNATIONAL DIFFERENCES IN THE FINANCIAL REPORTING: AN EMPIRIC RESEARCH IN INSTITUTIONS OF HIGHER EDUCATION OF THE NORTHEAST AND CENTER-WEST OF BRAZIL
title_full MAIN CAUSES OF INTERNATIONAL DIFFERENCES IN THE FINANCIAL REPORTING: AN EMPIRIC RESEARCH IN INSTITUTIONS OF HIGHER EDUCATION OF THE NORTHEAST AND CENTER-WEST OF BRAZIL
title_fullStr MAIN CAUSES OF INTERNATIONAL DIFFERENCES IN THE FINANCIAL REPORTING: AN EMPIRIC RESEARCH IN INSTITUTIONS OF HIGHER EDUCATION OF THE NORTHEAST AND CENTER-WEST OF BRAZIL
title_full_unstemmed MAIN CAUSES OF INTERNATIONAL DIFFERENCES IN THE FINANCIAL REPORTING: AN EMPIRIC RESEARCH IN INSTITUTIONS OF HIGHER EDUCATION OF THE NORTHEAST AND CENTER-WEST OF BRAZIL
title_sort MAIN CAUSES OF INTERNATIONAL DIFFERENCES IN THE FINANCIAL REPORTING: AN EMPIRIC RESEARCH IN INSTITUTIONS OF HIGHER EDUCATION OF THE NORTHEAST AND CENTER-WEST OF BRAZIL
author Niyama, Jorge Katsumi
author_facet Niyama, Jorge Katsumi
Costa, Patrícia de Souza
Aquino, Ducineli Régis Botelho de
author_role author
author2 Costa, Patrícia de Souza
Aquino, Ducineli Régis Botelho de
author2_role author
author
dc.contributor.author.fl_str_mv Niyama, Jorge Katsumi
Costa, Patrícia de Souza
Aquino, Ducineli Régis Botelho de
dc.subject.por.fl_str_mv International accounting. Financial reporting. Public universities.
Contabilidade internacional. Financial reporting. Instituições de ensino superior.
topic International accounting. Financial reporting. Public universities.
Contabilidade internacional. Financial reporting. Instituições de ensino superior.
description The present work has as main objective to identify the reasons for the existence of international differences in the procedures used for preparation and presentation of financial demonstrations of companies (financial reporting), as well as to evaluate the teachers' of public universities perception in the area of Center-west and Northeast as the classification of Brazilian accounting systems in the Anglo-Saxon model or in the Continental Europe one. The results of this research demonstrate that there are divergences among the systems accounting enumerated by literature and those pointed by teachers of those universities; and these consider the Brazilian accounting system as member of the Continental Europe model.
publishDate 2009
dc.date.none.fl_str_mv 2009-11-05
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Avaliado por Pares
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://seer.ufrgs.br/index.php/ConTexto/article/view/11260
url https://seer.ufrgs.br/index.php/ConTexto/article/view/11260
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://seer.ufrgs.br/index.php/ConTexto/article/view/11260/6655
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 UFRGS
publisher.none.fl_str_mv UFRGS
dc.source.none.fl_str_mv ConTexto - Contabilidade em Texto; v. 5 n. 8 (2005): 2º semestre 2005
2175-8751
1676-6016
reponame:ConTexto
instname:Universidade Federal do Rio Grande do Sul (UFRGS)
instacron:UFRGS
instname_str Universidade Federal do Rio Grande do Sul (UFRGS)
instacron_str UFRGS
institution UFRGS
reponame_str ConTexto
collection ConTexto
repository.name.fl_str_mv ConTexto - Universidade Federal do Rio Grande do Sul (UFRGS)
repository.mail.fl_str_mv fernanda.momo@ufrgs.br||contexto@ufrgs.br
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