SILVIO PIZA - Academia.edu (original) (raw)

Uploads

Papers by SILVIO PIZA

Research paper thumbnail of A Aderência Das Práticas Contábeis Das Entidades Do Terceiro Setor Às Normas Brasileiras De Contabilidade: Um Estudo Multicaso De Entidades Do Município De São Paulo-SP

Revista De Contabilidade Do Mestrado Em Ciencias Contabeis Da Uerj, Mar 25, 2013

The purpose of this work is to analyze the accounting practices of Third Sector entities and comp... more The purpose of this work is to analyze the accounting practices of Third Sector entities and compare them with Brazilian Accounting Standards. We surveyed the origin and growth of social organizations, as well as their current participation in Brazilian Economy, and the opinion of several authors on the necessity of accounting governance and information in social entities. This is a descriptive empirical-analytical research. The multiple-case study method was applied. Six civilian social organizations of the city of São Paulo of several sizes and different activities were chosen as the object of the documental analysis and personal interview conducted in 2010. Its relevance is to examine the accounting practices of a growing sector and recognized importance social. The study contributes to the field of knowledge of the need for disclosure of accounting standards more adherent reality of the third sector.The results of the research indicate that Brazilian accounting standards focus corporations and do not add to the measurement and disclosure of civil social organizations activities.

Research paper thumbnail of A Aderência Das Práticas Contábeis Das Entidades Do Terceiro Setor Às Normas Brasileiras De Contabilidade: Um Estudo Multicaso De Entidades Do Município De São Paulo-SP

Revista De Contabilidade Do Mestrado Em Ciencias Contabeis Da Uerj, Mar 25, 2013

The purpose of this work is to analyze the accounting practices of Third Sector entities and comp... more The purpose of this work is to analyze the accounting practices of Third Sector entities and compare them with Brazilian Accounting Standards. We surveyed the origin and growth of social organizations, as well as their current participation in Brazilian Economy, and the opinion of several authors on the necessity of accounting governance and information in social entities. This is a descriptive empirical-analytical research. The multiple-case study method was applied. Six civilian social organizations of the city of São Paulo of several sizes and different activities were chosen as the object of the documental analysis and personal interview conducted in 2010. Its relevance is to examine the accounting practices of a growing sector and recognized importance social. The study contributes to the field of knowledge of the need for disclosure of accounting standards more adherent reality of the third sector.The results of the research indicate that Brazilian accounting standards focus corporations and do not add to the measurement and disclosure of civil social organizations activities.

Log In