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- Title
ADEQUAÇÃO DOS PRINCÍPIOS CONTÁBEIS BRASILEIROS AOS PADRÕES INTERNACIONAIS.
- Authors
ZANOTELLI HEISSLER, DANTE; DOS SANTOS MARTINS, MARCO ANTÔNIO
- Abstract
The examination of the adequacy of the Brazilian Accounting Principles to the International Standards is an important issue as it meant an extremely relevant change from the point of view of Accounting. The present study aims to describe the main features of the scientific articles on the convergence of Brazilian Accounting Standards to International Financial Reporting Standards published in national journals between 2010 and 2018. For this purpose, a bibliometric research was conducted through the Scientifc Periodicals Electronic Library, with the selection of articles classified in strata A2, B1 and B2 by CAPES. The study was carried out with a sample of 37 articles published in 14 Brazilian accounting journals. The year with the highest number of published articles was 2013, with 10 (ten) articles (27.03%). Most articles (54.05%) belong to stratum A2. The most cited article, entitled "Level of convergence of Brazilian and US accounting principles to IASB standards: a contribution to the adoption of IFRS by Brazilian companies" has 18 mentions. Most of the articles had the participation of three authors, representing 32.43% (12 articles). The most productive author was Jorge Katsumi Niyama, with 4 articles published. The published articles were elaborated by 88 authors, being 62 (70.45%) from the male gender. It should be noted that the objective of this research was fully achieved and that more studies are needed to broaden the discussions in the accounting area.
- Subjects
INTERNATIONAL Financial Reporting Standards; ACCOUNTING standards; ELECTRONIC journals; PUBLISHED articles; ACCOUNT books
- Publication
ConTexto, 2018, Vol 18, Issue 40, p57
- ISSN
1676-6016
- Publication type
Article