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Accounting information systems in the blockchain era
In this paper we analyse the advantages that the application of blockchain technology brings to accounting information systems (AIS), but also highlight the potential issues with its use. We examine the use of blockchain ...
Accounting relevance no setor regulado: um estudo sobre as concessionárias de energia elétrica brasileiras
(2019-12-23)
Objetivo – O objetivo da pesquisa é verificar se o conjunto das informações contábeis das concessionárias de energia elétrica afetam o preço das ações negociadas na bolsa de valores brasileira (B3). Para tanto, o trabalho ...
Adoção do CPC 47 e a qualidade da informação contábil sob a perspectiva do value relevanceAdoption of CPC 47 and the quality of accounting information from the perspective of value relevance
(Universidade Federal de UberlândiaBrasilPrograma de Pós-graduação em Ciências Contábeis, 2021)
Relevância dos conhecimentos de tecnologia da informação para atuação do profissional contábil
(Universidade Tecnológica Federal do ParanáPato BrancoBrasilDepartamento Acadêmico de Ciências ContábeisCiências ContábeisUTFPR, 2018-10-22)
This study sought to identify the technology expertise considered relevant for the performance of the accounting professional in the perception of the accountants of the Parana State. This research was done through a ...
As informações contábeis provenientes dos escritórios de contabilidade e sua utilização como ferramenta de gestão
(Universidade Federal de Santa MariaBrasilUFSMCentro de Ciências Sociais e Humanas, 2014-01-06)
During much time, accounting was seen just as a system of tributary information, but its role is much more than it. It should be used as a management tool that helps businessmen with relevant information, and also it allows ...
Every penny counts: comprehensive income value relevance from valuation, informational and forecasting perspectives
(2016-08-25)
The present dissertation is organized in three studies and aims to investigate the value relevance of Comprehensive Income (CI) and Other Comprehensive Income (OCI) and OCI components from valuation, informational and ...
Adoção do International Financial Reporting Standards no Brasil: um estudo setorial de value relevanceAdoption of the International Financial Reporting Standards in Brazil: a sector study of value relevance
(Universidade Federal de LavrasPrograma de Pós-Graduação em AdministraçãoUFLAbrasilDepartamento de Administração e Economia, 2018)
Training in Accounting Information Systems for Users’ Satisfaction and Decision Making
(2014-06-01)
The accounting profession is undergoing a period of rapid changes. Its concepts and theories are important. However, changes related to information technology seem to be gaining more relevance. This requires training, which ...