Vol. 7 No. 3 (2011)

Vol. 7, No 3 (2011)

Published: 2011-09-24

Management Board

CORPO DIRETIVO

Ilse Maria Beuren

02-03
- PDF (Português (Brasil))

Editorial

EDITORIAL

Ilse Maria Beuren

04-05
- PDF (Português (Brasil))

National Section

THE ADOPTION OF COSTS SYSTEMS IN THE PUBLIC SECTOR: REFLEXIONS ON THE BRAZILIAN LITERATURE PUBLISHED IN ACADEMIC JOURNALS

Eugenio José Silva Bitti, André Carlos Busanelli Aquino, Ricardo Lopes Cardoso

06-24
- doi:10.4270/ruc.2011319 (Português (Brasil))
THE USE OF CURRENT COST (FAIR VALUE) IN THE EVALUATION OF ASSETS IN INFORMATION TECHNOLOGY COMPANIES

André das Neves Dameda, Tiago Wickstrom Alves, Ernani Ott

25-40
- doi:10.4270/ruc.2011320 (Português (Brasil))
BEHAVIORAL ACCOUNTING AND ITS COGNITIVE EFFECTS ON DECISION MAKING: A SAMPLE WITH OPERATORS ACCOUNTING

Wenner Glaucio Lopes Lucena, Maria Sueli Arnoud Fernandes, José Dionísio Gomes da Silva

41-58
- doi:10.4270/ruc.2011321 (Português (Brasil))
PARADOX OF USING MANAGEMENT ACCOUNTING ARTIFACTS: A DISCUSSION ON THE INFLUENCE OF UNCONSCIOUS FACTORS INSPIRED IN THE CONCEPTS PRECONIZED BY THE ANALYTICAL PSYCHOLOGY

Flaviano Costa, Ana Paula Capuano da Cruz, Márcia Maria dos Santos Bortolocci Espejo

59-76
- doi:10.4270/ruc.2011322 (Português (Brasil))
DATA ENVELOPMENT ANALYSIS (DEA) AS A TOOL FOR EVALUATING THE PERFORMANCE OF THE STRATEGIC MANAGEMENT

Ana Lucia Miranda Lopes, João Roberto Lorenzett, Mauricio Fernandes Pereira

77-94
- doi:10.4270/ruc.2011323 (Português (Brasil))

International Section

WOULD THE VALUE OF A ROSE BE ABOVE THE OBJECTIVISM AND THE SUBJECTIVISM?

José Poças Rascão

95-111
- doi:10.4270/ruc.2011324 (Português (Brasil))
BUDGETING RESEARCH IN SPAIN: A BIBLIOMETRIC STUDY ON ACCOUNTING PUBLICATIONS

Rogério João Lunkes, Vicente Mateo Ripoll Feliu, Fabricia Silva Rosa

112-132
- doi:10.4270/ruc.2011325 (Português (Brasil))
THE IMPACT OF NEW INTERNATIONAL GUIDELINES MATERIALITY IN AUDITING ABOUT THE FINANCIAL INFORMATIONS OF SMEs

Sergio Iván Ramírez Cacho, Miguel Angel Oropeza Tagle

133-145
- doi:10.4270/ruc.2011226 (Português (Brasil))
CONTENT ANALYSIS: ITS USE IN ACCOUNTING PUBLICATIONS

Maria Teresa VenÃ¢ncio Dores Alves

146-166
- doi:10.4270/ruc.2011227 (Português (Brasil))

Instructions to the Authors

INSTRUÇÕES AOS AUTORES

Ilse Maria Beuren

167-168
- PDF (Português (Brasil))
INSTRUCTIONS TO CONTRIBUTORS

Ilse Maria Beuren

169-170
- PDF (Português (Brasil))
INSTRUCCIONES PARA LOS AUTORES

Ilse Maria Beuren

171-172
- PDF (Português (Brasil))