Vol. 10 No. 1 (2014)

View Vol. 10 No. 1 (2014)

Published: 2014-03-31

Management Board

CORPO DIRETIVO

Carlos Eduardo Facin Lavarda

02-03
- PDF (Português (Brasil))

Editorial

EDITORIAL

Carlos Eduardo Facin Lavarda

04-05
- PDF (Português (Brasil))

National Section

RELATIONSHIP OF BUDGETARY SLACK WITH PARTICIPATION AND EMPHASIS ON BUDGET AND INFORMATION ASYMMETRY

Danielle Melissa Buzzi, Vanderlei dos Santos, Ilse Maria Beuren, Dinorá Baldo Faveri

06-27
- doi:10.4270/ruc.2014101 (Português (Brasil))
PRACTICE VERSUS UNCERTAINTY: HOW TO MANAGE STUDENT THIS TENSION IN IMPLEMENTING DISCIPLINE THROUGH THE PRISM OF THE PBL METHOD?

Fábio Frezatti, Sidnei Celerino da Silva

28-46
- doi:10.4270/ruc.2014102 (Português (Brasil))
DISCOURSE MODEL OF INSTITUTIONALIZATION APPLIED TO THE PROCESS OF CHANGE IN MANAGEMENT ACCOUNTING

Luciano Gomes dos Reis, Carlos Alberto Pereira

47-66
- doi:10.4270/ruc.2014103 (Português (Brasil))
INTERNATIONAL CONVERGENCE OF ACCOUNTING STANDARDS AND CHANGES IN THE SEGMENT REPORT STRUCTURE: FROM VOLUNTARY DISCLOSURE TO CPC 22 ADVENT

Eliandro Schvirck, Rogério João Lunkes, Valdirene Gasparetto, José Alonso Borba

67-83
- doi:10.4270/ruc.2014104 (Português (Brasil))
ACCOUNTING FRAUDS: CHARACTERIZATION AND ANALYSIS OF BRAZILIAN SCIENTIFIC PUBLICATIONS

Alex Eckert, Marlei Salete Mecca, Roberto Biasio, Graziela Maria Pezzi

84-103
- doi:10.4270/ruc.2014105 (Português (Brasil))
INFLUENCE OF CULTURAL, ECONOMIC AND SOCIAL DIFFERENCES ON IFRS ADOPTION

Melina Carneiro Machado, Sílvio Hiroshi Nakao

104-125
- doi:10.4270/ruc.2014106 (Português (Brasil))

International Section

PERUVIAN COMPANIES FIRST-TIME ADOPTING IFRS IN THEIR FINANCIAL STATEMENTS IN 2011

Oscar Alfredo Diaz Becerra

126-144
- doi:10.4270/ruc.2014107 (Español (España))
MARKET POWER AND ECONOMIC CONCENTRATION IN THE FINANCIAL AUDITING SERVICES OF THE WORLD

Juan Alfonso Toscano Moctezuma, María Antonia García Benau, Carlos Eduardo Montano Durán, Carmen Lucila Álvarez González

145-165
- doi:10.4270/ruc.2014108 (Español (España))

Instructions to the Authors

INSTRUÇÕES AOS AUTORES

Carlos Eduardo Facin Lavarda

166-167
- PDF (Português (Brasil))
INSTRUCTIONS TO CONTRIBUTORS

Carlos Eduardo Facin Lavarda

168-169
- PDF (Português (Brasil))
INSTRUCCIONES PARA LOS AUTORES

Carlos Eduardo Facin Lavarda

170-171
- PDF (Português (Brasil))