ANALYSIS OF THE IMPACT ON ACCOUNTING IN THE PROCESS OF IMPLANTING CORPORATE GOVERNANCE WITHIN A COMPANY

Autores/as

  • Omeri Dedonatto Universidade Regional de Blumenau - FURB
  • Ilse Maria Beuren FURB, Universidade Regional de Blumenau

DOI:

https://doi.org/10.5380/rcc.v2i3.19743

Palabras clave:

Corporate governance. Accounting. Minority shareholders.

Resumen

A recurring theme has been that of corporate governance, understood as a set of practices and rules of a juridical, social and economic nature which establish relationships and regulate conflicts between the diverse segments involved in company activities, with an emphasis put on the protection of shareholder’ interests. This article’s aim is to analyze the impact on accounting caused by the implementation of corporate governance within a company. The methodology of the steps taken characterizes the research as exploratory using a qualitative approach, carried out through the study of a company which implanted corporate governance. The research results show the impact on accounting in the process of implanting corporate governance in the company. The impact on accounting was slight, bearing in mind that a better structuring would demand a greater volume of investment in specialist staff, consultancies, new equipment and information systems.

Biografía del autor/a

Omeri Dedonatto, Universidade Regional de Blumenau - FURB

Mestre em Ciências Contábeis pela

 Universidade Regional de Blumenau - FURB

Ilse Maria Beuren, FURB, Universidade Regional de Blumenau

Doutora em Controladoria e Contabilidade pela FEA/USP

Professora do Programa de Pós-Graduação em Ciências Contábeis da

Universidade Regional de Blumenau - FURB

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Cómo citar

Dedonatto, O., & Beuren, I. M. (2010). ANALYSIS OF THE IMPACT ON ACCOUNTING IN THE PROCESS OF IMPLANTING CORPORATE GOVERNANCE WITHIN A COMPANY. RC&C. Revista De Contabilidade E Controladoria, 2(3). https://doi.org/10.5380/rcc.v2i3.19743

Número

Vol. 2 Núm. 3 (2010): Volume 2| Número 3| Set./Dez.| 2010

Sección

Artigos

Licencia

Derechos de autor 1969 Revista Contabilidade e Controladoria - RC&C

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