ITG 1000, Risk Detection and Accounting Information: a Theoretical Analysis on the Cost versus Benefit for Micro and Small Enterprises
This essay aims to discuss aspects related to the incentives that individuals face with regard to the adoption or not of ITG 1000, as well as the possible scenarios resulting from the responses of these individuals to such incentives. It was assumed as a basic premise that there is no executive inte...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
| Published: |
FUCAPE Business School
2016-01-01
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| Series: | BBR: Brazilian Business Review |
| Subjects: | |
| Online Access: | http://www.redalyc.org/articulo.oa?id=123045332003 |
| _version_ | 1797250505242574848 |
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| author | Mateus Alexandre Costa dos Santos Luiz Carlos Marques dos Anjos Paulo Roberto Nóbrega Cavalcante Paulo Aguiar do Monte |
| author_facet | Mateus Alexandre Costa dos Santos Luiz Carlos Marques dos Anjos Paulo Roberto Nóbrega Cavalcante Paulo Aguiar do Monte |
| author_sort | Mateus Alexandre Costa dos Santos |
| collection | DOAJ |
| description | This essay aims to discuss aspects related to the incentives that individuals face with regard to the adoption or not of ITG 1000, as well as the possible scenarios resulting from the responses of these individuals to such incentives. It was assumed as a basic premise that there is no executive inter-relationship between keeping only the cash book ledger, or adopting ITG 1000, and other economic choices. The discussion is based on the assumptions of economic rationality and assumes that individuals, under uncertainty, will behave in a manner attributable to Von Neumann-Morgenstern. In addition, it was guided by the classical model proposed by Allingham and Sandmo (1972), referring to the economic theory of tax evasion. It may be noted that the successful adoption of ITG 1000 can be achieved with an awareness of the segments involved and with the prohibition and penalizing of adverse behavior, permitting one to infer that the adoption of the 1000 ITG is much more dependent on the accounting class’s actions, rather than a management decision itself. |
| first_indexed | 2024-03-07T20:26:31Z |
| format | Article |
| id | doaj.art-8a855473650a43e09159f1aeae5564e3 |
| institution | Directory Open Access Journal |
| issn | 1807-734X |
| language | English |
| last_indexed | 2024-04-24T20:47:26Z |
| publishDate | 2016-01-01 |
| publisher | FUCAPE Business School |
| record_format | Article |
| series | BBR: Brazilian Business Review |
| spelling | doaj.art-8a855473650a43e09159f1aeae5564e32024-03-21T19:30:18ZengFUCAPE Business SchoolBBR: Brazilian Business Review1807-734X2016-01-011334869ITG 1000, Risk Detection and Accounting Information: a Theoretical Analysis on the Cost versus Benefit for Micro and Small EnterprisesMateus Alexandre Costa dos SantosLuiz Carlos Marques dos AnjosPaulo Roberto Nóbrega CavalcantePaulo Aguiar do MonteThis essay aims to discuss aspects related to the incentives that individuals face with regard to the adoption or not of ITG 1000, as well as the possible scenarios resulting from the responses of these individuals to such incentives. It was assumed as a basic premise that there is no executive inter-relationship between keeping only the cash book ledger, or adopting ITG 1000, and other economic choices. The discussion is based on the assumptions of economic rationality and assumes that individuals, under uncertainty, will behave in a manner attributable to Von Neumann-Morgenstern. In addition, it was guided by the classical model proposed by Allingham and Sandmo (1972), referring to the economic theory of tax evasion. It may be noted that the successful adoption of ITG 1000 can be achieved with an awareness of the segments involved and with the prohibition and penalizing of adverse behavior, permitting one to infer that the adoption of the 1000 ITG is much more dependent on the accounting class’s actions, rather than a management decision itself.http://www.redalyc.org/articulo.oa?id=123045332003itg 1000micro and small firms accountingaccounting regulation |
| spellingShingle | Mateus Alexandre Costa dos Santos Luiz Carlos Marques dos Anjos Paulo Roberto Nóbrega Cavalcante Paulo Aguiar do Monte ITG 1000, Risk Detection and Accounting Information: a Theoretical Analysis on the Cost versus Benefit for Micro and Small Enterprises BBR: Brazilian Business Review itg 1000 micro and small firms accounting accounting regulation |
| title | ITG 1000, Risk Detection and Accounting Information: a Theoretical Analysis on the Cost versus Benefit for Micro and Small Enterprises |
| title_full | ITG 1000, Risk Detection and Accounting Information: a Theoretical Analysis on the Cost versus Benefit for Micro and Small Enterprises |
| title_fullStr | ITG 1000, Risk Detection and Accounting Information: a Theoretical Analysis on the Cost versus Benefit for Micro and Small Enterprises |
| title_full_unstemmed | ITG 1000, Risk Detection and Accounting Information: a Theoretical Analysis on the Cost versus Benefit for Micro and Small Enterprises |
| title_short | ITG 1000, Risk Detection and Accounting Information: a Theoretical Analysis on the Cost versus Benefit for Micro and Small Enterprises |
| title_sort | itg 1000 risk detection and accounting information a theoretical analysis on the cost versus benefit for micro and small enterprises |
| topic | itg 1000 micro and small firms accounting accounting regulation |
| url | http://www.redalyc.org/articulo.oa?id=123045332003 |
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