A PROPOSAL OF ACCOUNTING INDICATORS APPLIED TO BRAZILIAN CREDIT UNIONS

Authors

  • Valéria Gama Fully Bressan Universidade Federal de Minas Gerais
  • Marcelo José Braga Universidade Federal de Viçosa
  • Aureliano Angel Bressan Universidade Federal de Minas Gerais
  • Moisés de Andrade Resende Filho Universidade de Brasília

DOI:

https://doi.org/10.5380/rcc.v2i3.19625

Keywords:

Accounting Indicators, PEARLS System, Credit Unions, COSIF.

Abstract

A major challenge for credit unions today is to create management mechanisms that are consistent with its administrative complexity, meets regulatory requirements of the Central Bank and are in accordance with their doctrinal principles. In this sense, the present study aimed to construct unpublished financial statements indicators adequate to Brazilian reality with application to credit unions, following the guidelines of the PEARLS system, created by the World Council of Credit Unions. This system is used by approximately 97 countries, though it has not yet been implemented in Brazil, due the demand for an adjustment, which was the purpose of this research, characterized as exploratory and applied. Thus, this study tried to fill a gap in the literature on the structuring of the PEARLS system adapted to Brazil so that they were discriminated against the accounts of the Accounting System for Financial Institutions - COSIF for each financial indicator, it is possible to use these indicators by managers and researchers interested in this subject or, for comparisons between financial profiles and applications in future research.

Author Biographies

Valéria Gama Fully Bressan, Universidade Federal de Minas Gerais

Doutora em Economia Aplicada pela Universidade Federal de Viçosa. Professora Adjunta do Depto de Ciências Contábeis da Faculdade de Ciências Econômicas da Universidade Federal de Minas Gerais.

Marcelo José Braga, Universidade Federal de Viçosa

Doutor em Economia Aplicada pela Universidade Federal de Viçosa. Professor Associado do Depto de Economia Rural da Universidade Federal de Viçosa. Pesquisador do CNPq.

Aureliano Angel Bressan, Universidade Federal de Minas Gerais

Doutor em Economia Aplicada pela Universidade Federal de Viçosa. Professor Associado do CEDEAD/FACE/UFMG. Pesquisador do CNPq.

Moisés de Andrade Resende Filho, Universidade de Brasília

PhD em Economia Aplicada pela University of Minnesota. Professor Adjunto do Depto de Ciências Econômicas da Universidade de Brasília.

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How to Cite

Bressan, V. G. F., Braga, M. J., Bressan, A. A., & Resende Filho, M. de A. (2010). A PROPOSAL OF ACCOUNTING INDICATORS APPLIED TO BRAZILIAN CREDIT UNIONS. Revista Contabilidade E Controladoria - RC&C, 2(3). https://doi.org/10.5380/rcc.v2i3.19625

Issue

Vol. 2 No. 3 (2010): Volume 2| Número 3| Set./Dez.| 2010

Section

Articles

License

Copyright (c) 1969 Revista Contabilidade e Controladoria - RC&C

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