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- Title
Um Estudo sobre as EvidenciaçÕes Contábeis do Governo do Estado de Pernambuco sob a Ótica da Teoria da Legitimidade e dos Custos Políticos.
- Authors
De Araújo, João Nascimento; Soeiro, Tiago de Moura; Teixeira Lagioia, Umbelina Cravo; de Assis Carlos Filho, Francisco
- Abstract
This study aimed to investigate, from the perspective of Legitimacy Theory and Political Costs, are presented as compulsory and voluntary accounting disclosures that the State Government of Pernambuco available on its website. To this end, based on inductive method, a qualitative, exploratory and documentary analysis was undertaken. For the analysis of the results we used the same methodology de Beuren and Sothe (2009) and Avelino, Colauto and Cunha (2010). Compliance with the Law No. 9755/1998 and Complementary Law No. 101/2000, as the disclosures of compulsory disclosures were analyzed; based on the parameters presented by Hendriksen and Van Breda (1999) levels of disclosure; well as the qualitative characteristics of information Pronouncement conceptual Basic (R1) of the CPC (2011). Thus, the research result indicates that compulsory and voluntary disclosures submitted by the State of Pernambuco, not quite reach its legitimacy in society, because the disclosures do not meet the full picture of the levels of fair and complete disclosure, as well as the qualitative characteristics of responsiveness and reliability. These findings it is inferred, therefore, that the State of Pernambuco not feel potentially threatened in its legitimacy in society, considering thus the political cost of increased levels and quality of disclosures against the loss of legitimacy.
- Publication
REUNIR: Revista de Administração, Contabilidade e Sustentabilidade, 2014, Vol 4, Issue 3, p78
- ISSN
2237-3667
- Publication type
Article
- DOI
10.18696/reunir.v4i3.262