DEMONSTRAÇÃO DE RESULTADOECONÔMICO: PERCEPÇÃO DO COMANDODA AERONÁUTICA DO BRASIL

RAE: Revista de Administração de Empresas

Giovanni Magliano Júnior¹  Delfina Rosa da Rocha Gomes² 

[1] Adjunto à Divisão de ContabilidadeGerencial da Secretaria de Economia eFinanças do Comando da Aeronáutica– Brasília – DF, Brasil;Professora da Escola de Economiae Gestão, Universidade do Minho –Braga, Portugal;

关键词: Aeronautical;    public accounting;    opportunity costs;    economic results;    subsistence;   

DOI  :  

来源: DOAJ

【 摘 要 】

In 2010, a change in the Brazilian accounting regulatory framework introduced the Demonstração do Resultado Econômico (DRE) [Economic Income Statement] for the public sector, which seeks to compare the internal costs of production to market values, according to the concept of opportunity cost. This study aims to analyse the possible strategic responses of managersand tries to understand if the existing accounting culture in Brazil facilitates the introduction of the new statement. By means of perceptions of officials of the Aeronautical Command (Comaer), in Brazil, it is possible to conclude that the strategic response of respondents is closer to acceptance of the new routine, showing traces of less conservatism and greater interest for displaying results

【 授权许可】

Unknown