Vol. 17 No. 1 (2021)

View Vol. 17 No. 1 (2021)

Revista Universo Contábil, ISSN 1809-3337, Vol. 17, No 1 (2021)

Published: 2022-07-21

Management Board

DIRECTIVE BOARD

Roberto Carlos Klann

02-04

Editorial

EDITORIAL

Roberto Carlos Klann

05-06
- PDF (Português (Brasil))

National Section

INTERFACE OF THE ATTRIBUTION ELEMENTS AND LEGITIMACY STRATEGIES OF ACCOUNTING NARRATIVES

Viviane Theiss, Ilse Maria Beuren, Jorge Katsumi Niyama

07-26
- doi:10.4270/ruc.2021101 (Português (Brasil))
TOTAL COST OF OWNERSHIP: STUDY ON THE APPLICATION IN PRODUCTION INPUT PURCHASE

Luana Martins Guimarães Sousa, Lara Cristina Francisco de Almeida Fehr, Júlio Orestes da Silva, Rosimeire Pimentel Gonzaga

27-46
- doi:10.4270/ruc.2021102 (Português (Brasil))
CONDITIONAL VALUE AT RISK: AN ANALYSIS OF THE BRAZILIAN ECONOMIC SECTORS THROUGH ACCOUNTING AND MACROECONOMIC INDEXES

Anna Paola Fernandes Freire, Márcio André Veras Machado, Paulo Roberto Nóbrega Cavalcante

47-64
- doi:10.4270/ruc.2021103 (Português (Brasil))
THE AUDIT OF SUBSEQUENT EVENTS: AN ANALYSIS OF ITS IMPORTANCE FROM THE VIEW OF INDEPENDENT AUDITORS ACTING IN BRAZILIAN OPEN CAPITAL COMPANIES

Fernanda Mazzaro Mucillo, Claudio Marques, Daniel Ramos Nogueira

65-87
- doi:10.4270/ruc.2021104 (Português (Brasil))
EVALUATION OF BUDGET INSTITUTIONALIZATION IN A RELIGIOUS CONFESSIONAL HIGHER EDUCATION INSTITUTION

Diego Henrique Moreira dos Santos, Claudio Parisi, Tiago Nascimento Borges Slavov, Paschoal Tadeu Russo

88-108
- doi:10.4270/ruc.2021105 (Português (Brasil))
DO THE CHARACTERISTICS OF THE BOARD OF DIRECTORS CHANGE ACCORDING TO THE STAGES OF COMPANY'S LIFE CYCLE?

Fernanda Kreuzberg, Ernesto Fernando Rodrigues Vicente

109-129
- doi:10.4270/ruc.2021106 (Português (Brasil))
INVOLVEMENT, INDEPENDENCE AND CONFLICT IN THE FUNCTION OF THE OWNERS AND MANAGERS OF ACCOUNTING FIRMS

Danielly Marques Frazão, Cláudio De Araújo Wanderley

130-146
- doi:10.4270/ruc.2021107 (Português (Brasil))