Análise dos impactos para a contabilidade no processo de implantação da governança corporativa

AUTOR(ES)
DATA DE PUBLICAÇÃO

2005

RESUMO

Corporate governance has been a recurrent concept understood as a group of practices and rules with a juridical, social and economical nature that establishes the relationship and regulates the conflict between the several segments involved in the companies activities with a regular emphasis in the protection of stakeholders interest. Thus it aims to analyze the impacts to the accountancy in the implantation process of the corporate governance. The methodological procedures adopted characterize the research as exploratory carried out through a study case in companies that implanted the corporate governance level 2 in 2002 and qualitative approach. The research results show the impacts to accountancy in the implantation process of corporate governance level 2 in the company. It was concluded that overall the impacts in accountancy were little once it demanded more resource volume such as qualified personnel, consultancy, equipments and systems. As to the motives for implantation of corporate governance, it was characterized more as a political decision of the board directors than as a demand from the minority stakeholders. Therefore the carried out study combines with the research line Financial Accountancy of the Pos-graduation Program in Accountancy Science of the Universidade Regional de Blumenau

ASSUNTO(S)

contabilidade pública; acionistas minoritários; governança corporativa contabilidade stakeholders interest accountancy corporate governance ciencias contabeis interesses dos acionistas governança corporativa

ACESSO AO ARTIGO

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