Impacto da Adoção das Normas Internacionais de Contabilidade na Área da Controladoria

This study aims to investigate, under the lens of the Structuration Theory, the impact the adoption of international accounting standards has on the Controllership area of BM&F Bovespa New Market companies. A survey was done in 118 companies listed on the BM&F Bovespa New Market, with a fi...

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Bibliographic Details
Main Authors: Ilse Maria Beuren, Dalci Mendes Almeida
Format: Article
Language:English
Published: Associação Nacional de Pós-Graduação e Pesquisa em Administração (ANPAD) 2015-05-01
Series:RAC: Revista de Administração Contemporânea
Subjects:
Online Access:http://www.anpad.org.br/periodicos/arq_pdf/a_1574.pdf