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