Vol. 11 No. 1 (2019): Jan./Jun.

EDITORIAL

Editorial – Revista Ambiente Contábil – V. 11 – N. 1 – Year 2019 (Jan./Jun. 2019)

Maurício Corrêa da Silva

i-iv
- PDF/A (Português (Brasil))

Section 1: Accounting Applied to the Business Sector (S1)

Influence of organizational complexity on the measurement of the biological assets of the public listed companies of B3

Tiago Francisco de Camargo, Antônio Zanin, Geovanne Dias de Moura, Juliano Correa Daleaste, Citania Aparecida Pilatti Bortoluzzi

1-21
- PDF/A (Português (Brasil))
Is the adoption of CPC SME a source of organizational legitimacy? Analysis from the institutional theory perspective

Evelini Lauri Morri Garcia, Elisa Maria Almeira, Simone Leticia Raimundini Sanches, Valter Silva Faia

21-41
- PDF/A (Português (Brasil))
Taxation and income: a study regarding the regressive model of indirect taxation in Brazil

Barbara Aline Felipe Silva, Marconi Silva Miranda, Anderson Oliveira Reis, Elizangela Lourdes Castro

42-57
- PDF/A (Português (Brasil))
Revisiting the dividends distribution determinants: an analysis in brazilian companies

Maurício Leite, Nadia Mar Bogoni, Nelson Hein

58-76
- PDF/A (Português (Brasil))
Dividend policy and value creation: a study in the Brazilian market

José Erasmo Silva, Levi Morgan Morgan, Maria José de Camargo Machado Machado, Maria Imaculada de Lima Montebelo Montebelo

77-97
- PDF/A (Português (Brasil))
Where are the accounting professionals in Brazil?

Francisca Aparecida de Souza, César Augusto Tibúrcio Silva, Polyana Batista da Silva, Paulo Vitor Souza de Souza

98-116
- PDF/A (Português (Brasil))

Section 2: Accounting Applied to the Public Sector and the Third Sector (S2)

The extrajudicial protest as an instrument for the recovery of active debt in contraposition to the fiscal execution action

Carlos Renato Dolfini, Aziz Xavier Beiruth, Danilo Soares Monte-mor

117-136
- PDF/A (Português (Brasil))

Section 3: Research of Field on Accounting (Survey) (S3)

Perception of customers of an accounting service provider in relation to accessory and labor obligations

Lara Fabiana Dallabona, Tatiane Rodawelly, Ana Rita Venzon Fernandes

137-155
- PDF/A (Português (Brasil))
Brazilian tax system: analysis of perception of the operators of the tax law in the light of the concepts of efficiency and fiscal justice

Raphael Maleque Felicio, Antônio Lopo Martinez

156-181
- PDF/A (Português (Brasil))
Controlling functions performed in startups

Alaide Almeida Novaes Nocetti, Carlos Eduardo Facin Lavarda

182-200
- PDF/A (Português (Brasil))
Accounting choices and earnings management: a study on the recognition of government subsidies in a philanthropic hospital

Pedro Henrique Melillo, Ciro Gustavo Bragança, Rodrigo de Vasconcellos Viana Medeiros

201-219
- PDF/A (Português (Brasil))
Controller professionals: competencies and organizational demands

Tânia Nobre Gonçalves Ferreira Amorim, Ladjane de Barros Silva

220-236
- PDF/A (Português (Brasil))
Structure and purpose of the financial statements: a study of the level of knowledge of accounting sciences students

Nadielli Maria dos Santos Galvão, Andreza Cristiane Silva de Lima, Winicius Borges dos Santos

237-258
- PDF/A (Português (Brasil))
Students’ perception about teaching of cost accounting in different graduation courses

Laura Brandão da Costa, Camila Lima Bazani, Edvalda Araujo Leal, Janser Moura Pereira, Neilson Alves Rosa

259-279
- PDF/A (Português (Brasil))
From the formality prescribed to the culture of integrity: intensity scale compliance as a response to frauds and regulatory risks in Brazil

Hildegardo Pedro Araújo de Melo, Adilson Celestino de Lima

280-304
- PDF/A (Português (Brasil))

Section 5: Thesis, Dissertation, and Book Reviews (S5)

Book review: Performance evaluation of public and private institutions: principal component analysis and factor analysis. Silva, M. C., & Silva, J. D. G (2017). (1st edition). Campinas, SP: Editora Alínea

Fábia Jaiany Viana de Souza
- PDF/A (Português (Brasil))
Review of the book: Budget Balance: the statement of the public manager and of society. Silva, M. C. (2018). (1st edition). São Paulo, SP: Biblioteca 24Horas Publishing House, 118 pages, ISBN: 978-85-4161-083-4.

Camila Rafaelly da Silva Câmara Revorêdo
- PDF/A (Português (Brasil))
Book Review: Budget, Accounting and Management in the Public Sector / Diana Vaz de Lima. São Paulo, Atlas, 2018, ISBN: 978-85-97-01785-4

Rosenery Loureiro Lourenço
- PDF/A (Português (Brasil))

Section 6: Raw Search Database (Supplemental Files in Excel) (S6)

Influence of organizational complexity on the measurement of the biological assets of the public listed companies of B3

Tiago Francisco de Camargo, Antônio Zanin, Geovanne Dias de Moura, Juliano Corrêa Daleaste, Citânia Aparecida Pilatti Bortoluzzi
- EXCEL (Português (Brasil))
Taxation and income: a study regarding the regressive model of indirect taxation in Brazil

Barbara Aline Felipe Silva, Marconi Silva Miranda, Anderson de Oliveira Reis, Elizangela Lourdes de Castro
- EXCEL (Português (Brasil))
Revisiting the dividends distribution determinants: an analysis in brazilian companies

Maurício Leite, Nadia Mar Bogoni, Nelson Hein
- EXCEL (Português (Brasil))
Dividend policy and value creation: a study in the brazilian market

José Erasmo Silva, Levi Morgan, Maria José de Camargo Machado, Maria Imaculada de Lima Montebelo
- EXCEL (Português (Brasil))

Section 7: International (S7)

Influence of organizational complexity on the measurement of the biological assets of the public listed companies of B3

Tiago Francisco de Camargo, Antônio Zanin, Geovanne Dias de Moura, Juliano Corrêa Daleaste, Citânia Aparecida Pilatti Bortoluzzi
- PDF/A
Taxation and income: a study regarding the regressive model of indirect taxation in Brazil

Barbara Aline Felipe Silva, Marconi Silva Miranda, Anderson de Oliveira Reis, Elizangela Lourdes de Castro
- PDF/A

EDITORIAL

Editorial – Revista Ambiente Contábil – V. 11 – N. 1 – Year 2019 (Jan./Jun. 2019)

Section 1: Accounting Applied to the Business Sector (S1)

Influence of organizational complexity on the measurement of the biological assets of the public listed companies of B3

Is the adoption of CPC SME a source of organizational legitimacy? Analysis from the institutional theory perspective

Taxation and income: a study regarding the regressive model of indirect taxation in Brazil

Revisiting the dividends distribution determinants: an analysis in brazilian companies

Dividend policy and value creation: a study in the Brazilian market

Where are the accounting professionals in Brazil?

Section 2: Accounting Applied to the Public Sector and the Third Sector (S2)

The extrajudicial protest as an instrument for the recovery of active debt in contraposition to the fiscal execution action

Section 3: Research of Field on Accounting (Survey) (S3)

Perception of customers of an accounting service provider in relation to accessory and labor obligations

Brazilian tax system: analysis of perception of the operators of the tax law in the light of the concepts of efficiency and fiscal justice

Controlling functions performed in startups

Accounting choices and earnings management: a study on the recognition of government subsidies in a philanthropic hospital

Controller professionals: competencies and organizational demands

Structure and purpose of the financial statements: a study of the level of knowledge of accounting sciences students

Students’ perception about teaching of cost accounting in different graduation courses

From the formality prescribed to the culture of integrity: intensity scale compliance as a response to frauds and regulatory risks in Brazil

Section 5: Thesis, Dissertation, and Book Reviews (S5)

Book review: Performance evaluation of public and private institutions: principal component analysis and factor analysis. Silva, M. C., & Silva, J. D. G (2017). (1st edition). Campinas, SP: Editora Alínea

Review of the book: Budget Balance: the statement of the public manager and of society. Silva, M. C. (2018). (1st edition). São Paulo, SP: Biblioteca 24Horas Publishing House, 118 pages, ISBN: 978-85-4161-083-4.

Book Review: Budget, Accounting and Management in the Public Sector / Diana Vaz de Lima. São Paulo, Atlas, 2018, ISBN: 978-85-97-01785-4

Section 6: Raw Search Database (Supplemental Files in Excel) (S6)

Influence of organizational complexity on the measurement of the biological assets of the public listed companies of B3

Taxation and income: a study regarding the regressive model of indirect taxation in Brazil

Revisiting the dividends distribution determinants: an analysis in brazilian companies

Dividend policy and value creation: a study in the brazilian market

Section 7: International (S7)

Influence of organizational complexity on the measurement of the biological assets of the public listed companies of B3

Taxation and income: a study regarding the regressive model of indirect taxation in Brazil

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