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Evidências da satisfação no trabalho com base nas demonstrações financeiras publicadas; Evidences of job satisfaction based in published financial statements

Guskuma, Edilmar Arakaki
Fonte: Biblioteca Digitais de Teses e Dissertações da USP Publicador: Biblioteca Digitais de Teses e Dissertações da USP
Tipo: Dissertação de Mestrado Formato: application/pdf
Publicado em 17/12/2009 Português
Relevância na Pesquisa
56.42%
Atualmente, é cada vez maior a preocupação das empresas com motivação, clima organizacional e a satisfação no trabalho, pois tais aspectos podem representar verdadeiras vantagens competitivas, influenciando, inclusive o próprio desempenho da empresa. Por outro lado, a Contabilidade Financeira pouco ou nada tem contribuído para o desenvolvimento de instrumentos ou modelos para evidenciação ou mensuração de tais questões. Assim, o objetivo deste trabalho é verificar se a Contabilidade Financeira pode contribuir com a evidenciação da satisfação no trabalho dos funcionários, através das demonstrações financeiras publicadas das empresas. Nesse sentido, o presente estudo procura testar se as demonstrações financeiras publicadas podem ser fonte relevante de informações relativas à satisfação no trabalho, promovendo, desta forma, uma integração maior da Contabilidade Financeira com a gestão de pessoas. Os dados selecionados na pesquisa foram fornecidos pela FIA e pela FIPECAFI (Fundação Instituto de Pesquisas Contábeis, Atuariais e Financeiras), bases utilizadas para a elaboração das Revistas 150 Melhores Empresas para Trabalhar e Melhores e Maiores as 500 Maiores Empresas do País, respectivamente. O estudo considera 19 variáveis tanto quantitativas quanto qualitativas e é aplicado o modelo estatístico da regressão logística com a finalidade de apurar a probabilidade de determinada empresa pertencer ao grupo das companhias premiadas na pesquisa realizada pela FIA...

Avaliação da conexão entre as normas e práticas contábeis e fiscais no Brasil; Valuation of connection between the rules and practice financial accounting and tax of Brazil

Ignacio, Sergio da Silva
Fonte: Biblioteca Digitais de Teses e Dissertações da USP Publicador: Biblioteca Digitais de Teses e Dissertações da USP
Tipo: Dissertação de Mestrado Formato: application/pdf
Publicado em 25/06/2010 Português
Relevância na Pesquisa
56.41%
A quebra das barreiras comerciais, o desenvolvimento do mercado de capitais e o aumento constante de capital externo no país impuseram às empresas elaborarem seus demonstrativos à luz de uma linguagem única, capaz de facilitar a comunicação entre os mercados mundiais e, nesse contexto, a convergência contábil, foi a resposta a essa necessidade. No Brasil esse processo iniciou-se, efetivamente, pela promulgação da Lei nº 11.638/2007. A promessa de desvinculação entre as normas contábeis e fiscais, dada pelo artigo 177, § 2º, da referida Lei, demonstra a preocupação em relação à interferência da legislação fiscal sobre as normas e práticas contábeis. Essa preocupação não é apenas uma prerrogativa do Brasil, mas segundo estudos internacionais, a relação entre essas normas é uma característica importante das diferenças contábeis no cenário internacional. Este trabalho busca, além de analise do processo de convergência contábil sob o enfoque da Teoria Institucional, avaliar o grau de conexão entre as normas e práticas contábeis e fiscais através do modelo proposto por Lamb et al. (1998), modificado por Nobes e Schwencke (2006). Inicialmente o estudo analisa o processo de institucionalização das normas internacionais no Brasil...

Aproximação entre contabilidade gerencial e contabilidade financeira com a convergência contábil brasileira às normas IFRS; Approach between management accounting and financial accounting with the Brazilian accounting convergence to IFRS standards

Gilio, Luciano
Fonte: Biblioteca Digitais de Teses e Dissertações da USP Publicador: Biblioteca Digitais de Teses e Dissertações da USP
Tipo: Dissertação de Mestrado Formato: application/pdf
Publicado em 18/11/2011 Português
Relevância na Pesquisa
66.61%
Este trabalho investiga se a adoção das normas IFRS - International Financial Reporting Standards, por meio dos pronunciamentos técnicos do Comitê de Pronunciamentos Contábeis - CPC, resultou em aproximação significativa dos conceitos usados pela contabilidade gerencial e pela contabilidade financeira nas empresas brasileiras. Com a adoção das normas internacionais de contabilidade (as normas do International Accounting Standards Board - IASB) no Brasil, chamada de convergência contábil brasileira, a contabilidade financeira passou por significativa alteração de padrões. Essa alteração ocorreu por meio de pronunciamentos do CPC ou pela adoção das IFRS. Amparadas por uma estrutura conceitual básica que incluiu a primazia da essência sobre a forma no reconhecimento, mensuração e evidenciação na contabilidade, essas novas normas introduziram conceitos como a mensuração a valor justo de ativos que usam a essência econômica das transações como premissa para o registro contábil. Por sua vez, a contabilidade gerencial possui a discricionariedade necessária para usar a essência econômica na apuração de transações para os usuários internos das companhias tomarem decisões. Observou-se um número reduzido de pesquisas que estudaram...

Integração do método do custeio variável à demonstração financeira de resultados: um estudo de caso em uma indústria de médio porte.; Variable costing method integration to the financial income statement: a case study in a middle market industry.

Silva, Cleiton Almeida da
Fonte: Biblioteca Digitais de Teses e Dissertações da USP Publicador: Biblioteca Digitais de Teses e Dissertações da USP
Tipo: Dissertação de Mestrado Formato: application/pdf
Publicado em 15/01/2014 Português
Relevância na Pesquisa
56.48%
Esta pesquisa aborda as conflitantes diferenças entre os diversos métodos de custeio apresentados pela literatura em contabilidade gerencial e gestão da produção, destacando a questão dos conflitos de entendimento que são gerados entre o mundo da contabilidade financeira e o mundo da gestão de produção, visto que geralmente os números apresentados e analisados por ambas se mostram discrepantes. Tais conflitos podem muitas vezes ocasionar uma má gestão, com reflexos muitas vezes em decisões de curto prazo inadequadas. A pesquisa tem como objetivo principal integrar o método gerencial de custeio variável à demonstração financeira sem prejudicar os resultados agregados; propõe-se para tanto a utilização de um modelo híbrido de análise econômico-financeira que apresenta ao mesmo tempo os resultados determinados pelos critérios gerenciais do custeio variável e os resultados apresentados pela contabilidade financeira baseada no método do custeio por absorção. Como objetivos secundários, busca-se evidenciar os aspectos teóricos que definem os conflitos e limites que permeiam o tema custos quando colocados sob as perspectivas financeira e gerencial e pesquisar a literatura especializada sobre os métodos de custeio...

Local Public Financial Management

Shah, Anwar
Fonte: Washington, DC: World Bank Publicador: Washington, DC: World Bank
Português
Relevância na Pesquisa
56.64%
This volume provides an overview of local government financial accounting and reporting and where better practices in cash management are documented. The use of transparent procurement processes to mitigate corruption is also elaborated on while practical guidance is imparted on how and when to use debt, how to assess debt affordability, what debt to use, how to issue debt, and how to manage debt. The use of internal controls and audits to ensure efficiency and integrity is highlighted in this volume with particular emphasis on the role of external audit in combating corruption. Audit methods to detect corruption are also presented and discussed. The volume represents a collaborative effort of the Swedish International Development Cooperation Agency and the World Bank Institute to support reform of the public expenditure management and financial accountability systems in developing countries, especially in Africa.

Kingdom of Thailand : Accounting and Auditing

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Português
Relevância na Pesquisa
46.66%
Thailand has made great efforts over the past ten years to improve the quality of corporate financial reporting. Considerable progress has been made on various fronts to strengthen the institutional framework of accounting and auditing, and to move towards converging Thai national accounting and auditing standards with international benchmarks. This report focuses on areas where stakeholders in the accounting profession in Thailand could consider making changes to strengthen the profession and increase consistency with global benchmarks. The Federation of Accounting Professions (FAP) is the self-regulatory professional body, which is a member of the International Federation of Accountants. The FAP is also the standard-setter, perhaps overly stretched with many responsibilities covered by the volunteer efforts of its members. The FAP develops and reviews accounting standards, as well as audit and ethics standards in line with international good practices. Thailand has in place legislation governing the creation and responsibilities of entities engaged in commercial activities: the accounting act...

Mongolia : Accounting and Auditing

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Português
Relevância na Pesquisa
46.67%
This report provides an assessment of corporate sector accounting, financial reporting, and auditing requirements and practices within the enterprise and financial sectors in Mongolia. For purposes of this report, the corporate sector includes all private sector and state-owned enterprises. The report uses International Financial Reporting Standards (IFRS) and International Standards on Auditing (ISA) as benchmarks and draws on international experience and good practices in the field of accounting and audit regulation to evaluate institutional capacity and make policy recommendations. Since 1993, the World Bank and other development partners of Mongolia have provided financial and technical support to help Mongolia develop a legal framework, facilitate accounting education and adoption of IFRS and ISA by enterprises, constitute a new professional body, establish the examination of certified public accountants, and strengthen accounting and auditing in both public and private sectors. As a result, Mongolia has made significant changes from the old accounting for planned economic system to a new market-oriented accounting system that follows international good practices. All key economic sectors in Mongolia rely on high-quality financial information...

Republic of Tunisia : Accounting and Auditing

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Português
Relevância na Pesquisa
46.65%
This report provides an assessment of accounting, financial reporting, and auditing requirements and practices within the enterprise and financial sectors in Tunisia. The analysis of practices is based among others on the review of a sample of 16 financial statements prepared in accordance with Tunisian accounting standards, including 6 listed enterprise sector companies, 3 listed credit institutions and 3 insurance undertakings (of which 2 are listed). The assessment uses International Financial Reporting Standards (IFRS), International Standards on Auditing (ISA), and the relevant portions of European Union (EU) law (also known as the acquis communautaire) as benchmarks and draws on international experience and good practices in the field of accounting and audit regulation. As Tunisia deepens its partnership with the EU and becomes more integrated in the world market, the country monitors the development of the acquis communautaire and enacts legislation that draws upon it. This report recommends changes to law and regulations to align the statutory framework with evolving internationally accepted practices. As the new regulations come into force, priorities will then turn toward building the monitoring, supervisory, and disciplinary regimes necessary to ensure effective compliance.

Indonesia : Accounting and Auditing

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Português
Relevância na Pesquisa
46.66%
This report is part of a joint initiative of the World Bank and IMF to prepare Reports on the Observance of Standards and Codes (ROSC). The ROSC Accounting and Auditing review for Indonesia mainly focuses on the strengths and weaknesses of the accounting and auditing environment that influences the quality of corporate financial reporting. It involves both a review of mandatory requirements and actual practices. The reference points of international standards used in this report are International Financial Reporting Standards (IFRS) International Standards on Auditing (ISA) and international experience and good practice in the field of accounting and auditing regulation. The methodology used to conduct the analytical work for preparing this report includes application of the ROSC Accounting and Auditing diagnostic review. Developed by the World Bank, the diagnostic template was complemented by a comprehensive due diligence exercise. The World Bank ROSC team met with key stakeholders involved in accounting and auditing and corporate reporting in Indonesia. Also...

Lessons Learned from the World Bank’s Accounting and Auditing ROSC Program

Hegarty, John; Gielen, Frédéric; Hirata Baros, Ana Cristina
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Português
Relevância na Pesquisa
46.64%
This paper addresses challenges to the successful implementation of international accounting and auditing standards which have been observed by the World Bank when carrying out the Report on the Observance of Standards and Codes (ROSC) accounting and auditing assessments. It describes the ROSC program, outlines the methodological approach followed, identifies problems common across several jurisdictions, and makes suggestions for initiatives that could enhance the implementation of international standards. The ROSC results show that governments have primarily concentrated on adopting legislation mandating or allowing the use of international standards, and the private sector has sought to increase the competence of individuals and firms to apply international standards. This paper provides an overview of the main program of Bank diagnostic work in the field of private sector financial reporting: (ROSC) It summarizes some of the main findings of the 38 assessments that have been carried out to date, with specific reference to the challenges to the successful implementation of international accounting and auditing standards. Attention is drawn to the need for international consensus on a comprehensive framework of principles for the regulation of accounting and auditing that also addresses issues of implementation...

El Salvador : Accounting and Auditing; El Salvador - Informe sobre el cumplimiento de normas y codigos (ROSC) : contabilidad y auditoria

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Accounting and Auditing Assessment (ROSC); Economic & Sector Work
Português
Relevância na Pesquisa
46.65%
This report provides an assessment of accounting and auditing practices within El Salvador's corporate sector. It used International Financial Reporting Standards (IFRS) and International Standards on Auditing (ISA) as benchmarks, and drew on international experience and good practices in those fields. Both statutory requirements and actual practices were analyzed as part of this review. The purpose of this ROSC is to assist the Government of El Salvador in strengthening the private sector's accounting and auditing practices and financial transparency. The development objectives these efforts address are (a) fostering the growth and accountability of the private sector, (b) ensuring adequate market regulation with respect to the provision of essential services, and (c) making the business environment more attractive for foreign direct investment (FDI). The recommendations of this ROSC are intended to serve as the basis for a country action plan to be developed by the Government of El Salvador in collaboration with in-country stakeholders and with the assistance of the World Bank and other donors.

Republic of Kazakhstan : Accounting and Auditing

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Accounting and Auditing Assessment (ROSC); Economic & Sector Work
Português
Relevância na Pesquisa
46.65%
This report on the report on the observance of standards and codes (ROSC) in Kazakhstan provides an assessment of accounting, financial reporting, and auditing requirements and practices within the enterprise and financial sectors in Kazakhstan. The report uses International Financial Reporting Standards (IFRS) and International Standards on Auditing (ISA), and draws on international experience and good practices in the field of accounting and audit regulation, including in European Union (EU) Member States, to assess the framework for financial reporting and to make policy recommendations. The policy recommendations aim to help the Kazakhstan Government to support the country's integration into the global economy, in particular through strengthening the corporate sector's accounting, financial reporting and auditing practices. The financial sector, which is dominated by private commercial banks, has been one of the fastest growing sectors in Kazakhstan. However, while lending to the private sector has increased...

Brazil : Report on the Observance of Standards and Codes--Accounting and Auditing

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Accounting and Auditing Assessment (ROSC); Economic & Sector Work
Português
Relevância na Pesquisa
46.65%
This Report on the Observance of Standards and Codes: Accounting and Auditing (ROSC A&A) has been prepared under the Financial Sector Assessment Program in Brazil. The report assesses the status of implementation of 2005 ROSC A&A policy recommendations, highlights recent improvements in Brazil's corporate financial reporting framework, and sheds light on emerging issues regarding the institutional underpinnings of accounting and auditing practices that require further upgrading in line with international good practices. In addition to maintaining appropriate macroeconomic policies, there is an extensive agenda to implement wide ranging structural reforms to promote growth, increase productivity, and raise living standards. Brazil's low domestic savings and limited domestic long-term financing markets remain a major impediment to the investment in infrastructure that is required to sustain high economic growth. Given the increased role played by the financial system, especially as more families and businesses have access to banking credit and capital markets...

Sri Lanka : Country Financial Accountability Assessment

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Country Financial Accountability Assessment; Economic & Sector Work
Português
Relevância na Pesquisa
56.58%
The framework for public financial accountability in Sri Lanka is founded in the principles of governance associated with the model inherited from the British, widely accepted as appropriate for the country. The primary accountability institutions, and organizations for financial management, control, audit and legislative scrutiny have, however, not evolved in line with the changes in the more advanced democracies of a similar background. This lapse has reduced the effectiveness of the system of public financial accountability in Sri Lanka, resulting in less than adequate assurance, that public funds are used for the purposes intended with due consideration to economy and efficiency. Financial accountability at the sub-national level is less well developed than at the center. The reasons for this are similar to those concerning the central Government, but more acute and pronounced. Public enterprises are characterized by excessive staff; weak management; inefficiencies; heavy losses; dependency on budget transfers; and delayed publication of audited accounts...

Nicaragua : A Review of Accounting and Auditing Practices

World Bank
Fonte: World Bank Publicador: World Bank
Tipo: Economic & Sector Work :: Accounting and Auditing Assessment (ROSC)
Português
Relevância na Pesquisa
46.65%
This ROSC analyzes accounting, financial reporting and auditing practices within the corporate sector in Nicaragua, using International Financial Reporting Standards (IFRS) and International Standards on Auditing (ISA) as benchmarks, and drawing on international experience and good practice in those fields. Nicaragua remains among the poorest countries of the Western Hemisphere, with 46 percent of its five million people living below the poverty line. The 2008 Gross Domestic Product (GDP) of US$6.4 billion translates into a per-capita GDP of approximately US$1,000. After average GDP growth of about 3.6 percent during 2005-08, the global financial and economic crisis lead to a contraction in real GDP of 1.5 percent in 2009. Going forward, if the private sector is to serve as an engine of growth for the Nicaraguan economy, the country needs to follow high-level accounting and auditing practices and the highest standards of corporate governance. This ROSC supports three main development objectives: (a) improving Nicaragua's investment climate; (b) ensuring the stability and fostering the development of the local financial sector and (c) advancing governance and financial accountability in both the private and public sectors. The report seeks to help the authorities address these issues by: (i) improving the technical skills of accounting and audit practitioners...

Croatia : Country Financial Accountability Assessment

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Country Financial Accountability Assessment; Economic & Sector Work
Português
Relevância na Pesquisa
56.59%
Croatia focuses much of its modernization efforts on meeting the requirements for accession to the European Union (EU), which include public financial management (PFM). In this context, the relevance of this Country Financial Accountability Assessment (CFAA) is evident. It assesses the legal framework, institutional capacity, and practices, for the core financial control processes, such as budgeting, treasury, and cash management, accounting, financial reporting, internal control and audit, as well as external audit, and parliamentary oversight. The basic approach of this CFAA has been to compare PFM practices in Croatia, with those promoted by relevant international standards, including also a specific set of indicators of fiduciary risk. The report concludes that the overall fiduciary risk is significant. Most of the weaknesses in the PFM arrangements revolve around inefficiencies in the existing financial accounting, and management systems. Moreover, a specific and serious deficiency identified in this report, is the lack of a sound internal control framework in the Ministry of Finance's (MOF) Public Debt Management Section. The CFAA offers a number of recommendations: a) the Minister of Finance should assign an Assistant Minister to develop...

Oriental Republic of Uruguay : Country Financial Accountability Assessment

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Country Financial Accountability Assessment; Economic & Sector Work
Português
Relevância na Pesquisa
56.6%
The Country Financial Accountability Assessment (CFAA) for Uruguay analyzes two principal roles: (1) to identify the strengths and weaknesses of Public Financial Management (PFM) arrangements in Uruguay, and (2) to contribute to the strengthening of Uruguay's economic governance and associated social and economic development by identifying weaknesses and recommending remedial action in areas where current cumbersome systems contribute to poor public sector management. Some of the recommendations are: National Budgets should include all government entities performing non-commercial activities. The annual budgets and financial statements of autonomous commercial and industrial entities should be presented to the Parliament at the same time as the National Budget. In order to improve capacity for performance budgeting, analytical and cost accounting in the Government, a comprehensive management and budgeting capacity building program should be designed and implemented. The integrated financial information system (SIIF) Budget Evaluation Module (SEV) should be fully implemented, and a framework for analysis of efficiency and effectiveness of resource utilization created. Financial accounting and reporting practices should be expanded. Priority should be given to developing and implementing the SIC accounting module of SIIF. In order to promote a uniform control environment...

Financial disclosure and international capital mobility in Latin America

Medeiros,Otavio R. de; Quinteiro,Luis Gustavo do Lago
Fonte: ANPAD - Associação Nacional de Pós-Graduação e Pesquisa em Administração Publicador: ANPAD - Associação Nacional de Pós-Graduação e Pesquisa em Administração
Tipo: Artigo de Revista Científica Formato: text/html
Publicado em 01/06/2008 Português
Relevância na Pesquisa
56.37%
The extant literature provides evidence on the impact of financial disclosure environments on international capital mobility. However, to our knowledge, there are no such studies including Latin-American countries. We aimed to fill this void by assessing the influence of accounting information on international capital mobility in a twenty-two-country sample, including the three largest Latin-American countries: Argentina, Brazil and Mexico. The countries included in the sample represent around 80% of the world's GDP from 1995 to 2001. Our empirical results show with a 99% confidence level that the degree of disclosure of value-relevant accounting information has positively influenced international capital mobility. We also show, with a 95% confidence level, that countries where financial accounting is less aligned with tax accounting present higher international capital mobility. The three Latin-American countries studied present relatively low levels of disclosure among the sampled countries. However, whereas Argentina and Brazil show low levels of capital mobility, Mexico stands out with a high capital mobility, which we reckon could be accounted for by the country's trade and investment connections with the US and by its participation in the NAFTA.

Financial accounting: an epistemological research note

Schiehll,Eduardo; Borba,José Alonso; Murcia,Fernando Dal-Ri
Fonte: Universidade de São Paulo, Faculdade de Economia, Administração e Contabilidade, Departamento de Contabilidade e Atuária Publicador: Universidade de São Paulo, Faculdade de Economia, Administração e Contabilidade, Departamento de Contabilidade e Atuária
Tipo: Artigo de Revista Científica Formato: text/html
Publicado em 01/12/2007 Português
Relevância na Pesquisa
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This research note is the result of the authors' reflections on epistemological issues in respect to the financial accounting field. From an epistemological perspective, this document attempts to trace the philosophical, historical, sociological, and discursive research perspectives that have guided academic research in the field of financial accounting. In order to do so, this document explores the distinctions and connections between accounting theory and accounting practice, which we believe is the first step towards understanding accounting as a scientific discipline. We analyze the theories underpinning financial accounting research, discussing its purposes, historic evolution, and scientific methods used. This document also discuss the sociological and discursive contexts of financial accounting in order to demonstrate that, like every other social science, accounting research is based upon assumptions about the nature of it players, or social networks. This document does not have the pretension to cover or close the discussion about all the pitfalls of this complex topic. In this sense, we try to document our analysis and draw some arguments in order to offer evidence for further discussion.

Financial accounting: an epistemological research note

Schiehll, Eduardo; Borba, José Alonso; Murcia, Fernando Dal-Ri
Fonte: Universidade de São Paulo. Escola de Economia, Administração e Contabilidade Publicador: Universidade de São Paulo. Escola de Economia, Administração e Contabilidade
Tipo: info:eu-repo/semantics/article; info:eu-repo/semantics/publishedVersion; ; ; ; ; ; Formato: application/pdf
Publicado em 01/12/2007 Português
Relevância na Pesquisa
66.51%
Este ensaio teórico é resultado de reflexões dos autores acerca de questões epistemológicas sobre a contabilidade financeira. Através de uma perspectiva epistemológica, este trabalho busca traçar perspectivas filosóficas, históricas, sociológicas e discursivas que guiaram a pesquisa acadêmica na área da contabilidade financeira. Para isso, exploram-se as similaridades e diferenças entre a teoria e a prática contábil, pois esse é o primeiro para a compreensão da contabilidade como disciplina científica. Analisam-se as teorias que suportam a pesquisa em contabilidade financeira, discutindo seu propósito, evolução histórica e métodos científicos utilizados. O presente trabalho também discute os contextos sociológicos e discursivos da contabilidade financeira como o objetivo de demonstrar que, da mesma maneira que outras ciências sociais, a pesquisa em contabilidade está baseada em pressupostos sobre a natureza de seus atores e/ou ambientes sociais. Finalmente, este trabalho não tem a pretensão de cobrir ou esgotar todas as discussões sobre as questões que envolvem este complexo tema. Nesta ótica, objetivou-se documentar as análises e extrair alguns argumentos com a finalidade de oferecer evidências para futuros estudos.; This research note is the result of the authors' reflections on epistemological issues in respect to the financial accounting field. From an epistemological perspective...