Vol. 7 No. 2 (2011)

View Vol. 7 No. 2 (2011)

Published: 2011-06-29

Management Board

CORPO DIRETIVO

Ilse Maria Beuren

02-03
- PDF (Português (Brasil))

Editorial

EDITORIAL

Ilse Maria Beuren

04-05
- PDF (Português (Brasil))

National Section

AN STUDY ABOUT THE ASSOCIATION BETWEEN THE MANAGEMENT MODEL AND MANAGEMENT CONTROLS OF BRAZILIAN INDUSTRIES

Luciane Reginato, Reinaldo Guerreiro

06-27
- doi:10.4270/ruc.2011210 (Português (Brasil))
ACCOUNTING CHOICES IN THE BRAZILIAN MARKET: VOLUNTARY DISCLOSURE VERSUS EARNINGS MANAGEMENT

Fernando Dal-Ri Murcia, Artur Wuerges

28-44
- doi:10.4270/ruc.2011211 (Português (Brasil))
RESTATEMENTS OF FINANCIAL REPORTS DETERMINED BY THE CVM: THE ROLE OF THE INDEPENDENT AUDITORS

José Alves Dantas, Simone Teixeira Chaves, Michela Rodrigues Silva, Roberto Pires Carvalho

45-64
- doi:10.4270/ruc.2011212 (Português (Brasil))
ACCOUNTING AND FINANCIAL PERFORMANCE OF INSURANCE COMPANIES IN BRAZIL: A STUDY BASED ON THE DATA ENVELOPMENT ANALYSIS (DEA) FOR THE YEAR OF 2007

Marcelo Alvaro da Silva Macedo, Glaydson Teixeira Cavalcante

65-84
- doi:10.4270/ruc.2011213 (Português (Brasil))
CIENTIFIC CONTRIBUTIONS OF DOCTORS OF SCIENCE IN ACCOUNTING: AN ANALYSIS OF CURRICULA LATTES

Jacqueline Veneroso Alves da Cunha, Edgard Bruno Cornachione Jr., Gilberto de Andrade Martins

85-96
- doi:10.4270/ruc.2011214 (Português (Brasil))

International Section

THE IMPORTANCE OF â€œAULA DO COMÃ‰RCIOâ€ IN THE HISTORY OF PORTUGUESE ACCOUNTING

Miguel Maria Carvalho Lira

97-113
- doi:10.4270/ruc.2011215 (Português (Brasil))
ANALYSIS OF PROCESSES AND COMPETENCIES MANAGEMENT THROUGH THE PERSPECTIVES OF PROCESSES AND GROWTH AND LEARNING: THE EXPERIENCE OF VALENCIAâ€™s THE PORT AUTHORITY

Arturo Giner Fillol, Vicente Mateo Ripoll Feliu

114-129
- doi:10.4270/ruc.2011216 (Português (Brasil))
BOARD COMPENSATION OF PORTUGUESE BANKS IN PSI20

Jorge José Martins Rodrigues, Fernando Miguel dos Santos Henriques Seabra

130-145
- doi:10.4270/ruc.2011217 (Português (Brasil))
MANAGEMENT CONTROL SYSTEMSâ€™ LITERATURE DEVELOPMENT: THEORETICAL APPROACHES AND CRITIQUES WITHIN THE FUNCTIONALIST PARADIGM

Marcela Porporato

146-173
- doi:10.4270/ruc.2011218 (Português (Brasil))

Instructions to the Authors

INSTRUÇÕES AOS AUTORES

Ilse Maria Beuren

174-175
- PDF (Português (Brasil))
INSTRUCTIONS TO CONTRIBUTORS

Ilse Maria Beuren

176-177
- PDF (Português (Brasil))
INSTRUCCIONES PARA LOS AUTORES

Ilse Maria Beuren

178-179
- PDF (Português (Brasil))