Search

This editorial delves into Brazil's status regarding the adoption of accounting standards for sustainability and explores the emerging research agenda on this subject. Public sector sustainability reporting has recently sparked international debate and has carved out its niche as an emergent research agenda within broader topics such as "accounting reform" or "adoption of accounting standards" in the public sector. While aligning with accounting standards in the public sector echoes past phenomena like Brazil's experience with implementing IPSAS international accounting standards, this movement faces unique challenges, such as a lack of consensus and understanding on the topic, as well as the imperative to involve other epistemic communities throughout various phases of the change. This study also highlights research opportunities, particularly given that the adoption process is still nascent. [ABSTRACT FROM AUTHOR]

Copyright of Gestão e Regionalidade is the property of Universidade Municipal de Sao Caetano do Sul and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Revista do Serviço Público (Civil Service Review) is the property of Revista do Servico Publico and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

This article discusses whether the accounting information disclosed by the OI Group subsidized the forecast of the materialization of the insolvency risk (request for judicial recovery). Based on Brito and Assaf Neto's (2008) insolvency forecast model and the analysis of the Balance Sheet, Statement of Income and Cash Flow, Sustainability Report and Management and Explanatory Notes published between 2009 and 2015, it was found that the recurrent corporate restructuring processes generated discontinued operations; increase in financial expenses and indebtedness; decrease in revenue generating units and a decrease in the generation of resources, leading to insolvency. [ABSTRACT FROM AUTHOR]

Copyright of Journal of Administrative Sciences / Revista Ciências Administrativas is the property of Journal of Administrative Sciences / Revista Ciencias Administrativas and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of REUNIR: Revista de Administração, Contabilidade e Sustentabilidade is the property of REUNIR - Revista de Administracao, Contabilidade e Sustentabilidade and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The aim of this study was to identify and analyze the main social constructions that students have in relation to accounting professionals, from the perception of Accounting Sciences Course learners. The study was conducted with a sample of 134 students who were willing to participate. We used the word remembrance and questions technique such as attitude scale (associated with Likert scale) for data collection. It was concluded that social representation that learners formed with regard to accounting professionals was that they own an ethical behavior and conduct, with wide theoretical and practical knowledge, responsibility for their actions and commitment to their work. The skills and abilities perceived as the most important were the intellectuals and knowledge as well as the personal ones, what could be related to how the course is structured in terms of curriculum. [ABSTRACT FROM AUTHOR]