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Category: Accounting

Accounting as a management support tool in e-commerce companies

Accounting is essential for the management system of companies, as it provides detailed information about the assets of a business company

Accounting Automation and the Future of the Accounting Profession

The presence of quality in the services provided is indeed indispensable for the survival of the accounting profession, since it translates into…

Analysis of Financial Statements: A Case Study at Fiat Automóveis S/A

The automotive sector in Brazil, both internally and externally, since the first industrial revolution, has been bringing advances…

Management of Accounting Information as a Subsidy to Decision-Making Processes

The objective of this research is to analyze the use of accounting information by entrepreneurs from Rondon do Pará / PA. Because through…

Waiver of Bidding for Public Purchases in the State of Pará

This article presents an analysis of the direct contracts provided for in Law No. 8,666/1993 and Law No. 13,979/2020, during the Covid-19…

Accounting Expertise: New perspectives of the profession in the technological age

With the coming of technology, the accounting expert, professional who performs the technical analysis of documents in order to find…

Tax havens: Positive and negative aspects

This article aims to unveil the Tax Havens and its increasing use, it is known that the operation has caused a fall

The accounting professional and the new technologies

Technological advances have been one of the factors influencing how organizations will invest their assets

Future of the national financial market: Moment of innovation by FinTechs in transformation to the national banking environment

The Brazilian banking system is in a stage of maturity conducive to the receipt of a new entrant that, following the global trend, are

Citizenship in the discourse of the Curricular Guidelines of the Accounting Sciences course

Citizenship works as a discursive practice, when inscribed in the contemporary neoliberal capitalism model of education, it produces an

Supply of Funds and the Responsibility of the Expense Payer

Compliance with all procedures and, as well as compliance with the various legal provisions existing in the Brazilian Legislation are important

The contribution of the Accounting Expert in the Judiciary: Technology as a support tool

The accounting expertise is carried out by highly qualified, specialized professionals, who have deep knowledge and experience in the area

Born, growing and now surviving: an analysis under the look of private pension retirement

Brazil is experiencing a time of economic crisis, reforms and uncertainties. Faced with this scenario in which the country's economy is located

(IN) contributory justice in the general social security regime: RGPS from the point of view of actuarial science income and the actuarial social security factor

Issues related to public social security have generated widedebate between society and government. The average citizen is concerned about the just measure

Economic-financial performance: an analysis applied to publicly traded corporations

This work deals with the analysis of the financial statements of 20 public companies with shares traded on the stock exchange (BM & FBOVESPA)

(IN) Compliance of payment card spending of the Federal Government: A study of forensic accounting based on Law of Newcomb-Benford

 Gráfico 3 -Teste de Soma para os gastos com CPGF. Fonte: elaboração própria.

Considering the time of the worst recession in the history of Brazil, of course, means need to be sought in order to reverse the negative results and one of the important factors to be taken into consideration

Motivations, Expectations and Graduation-related Influences on Accounting

The National Institute of Educational Studies and research (INEP) in 2005 disclosed that the Accounting course was offered in 1,002 Institutions

The use of cash flow in Enterprise Diagnosis, as a proposal for Regional Development: a study on Sutcak Crafts Company.

QUADRO 1: Planejamento pelo modelo Canvas de negócio. Fonte: Modelo extraído do site do SEBRAE MG.

With the global economic expansion and the need for information that guided the managerial process of organizations, the books became essential

The importance of Internal Control to prevent Fraud in a upholstery Industry

Accounting information generated by internal control are of paramount importance so that administrators can be aware of everything that happens

Arbitration as a field of the accounting officer

Tabela 2: Valores em Real (BRL) para os honorários. Fonte: CAMARB- (adaptada).

13,105/15 law brings among others the question of arbitration matters, that is, norms on this new field that aims to resolve conflicts

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