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

by Dedonatto, Omeri

Abstract (Summary)
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 thatoverall the impacts in accountancy were little once it demanded more resource volume such as qualified personnel, consultancy, equipments and systems. As to the motives forimplantation 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
This document abstract is also available in Portuguese.
Bibliographical Information:

Advisor:Ilse Maria Beuren; Antônio Benedito Silva Oliveira; Lauro Brito de Almeida

School:Universidade Regional de Blumenau

School Location:Brazil

Source Type:Master's Thesis

Keywords:stakeholders interest corporate governance


Date of Publication:

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