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Vol. 4 No. 9 (2010)

View Vol. 4 No. 9 (2010)

Published: 2010-08-01

Editorial

Editorial

Amaury José Rezende, Maisa de Souza Ribeiro

1-2
- PDF (Portuguese)
- XML (Portuguese)
DOI: https://doi.org/10.11606/rco.v4i9.34764

Paper

Principles-based or rules-based accounting standards?: benefits, costs, opportunities and risks

José Alves Dantas, Fernanda Fernandes Rodrigues, Jorge Katsumi Niyama, Paulo Cesar de Melo Mendes

3-29
- PDF (Portuguese)
- xml (Portuguese)
DOI: https://doi.org/10.11606/rco.v4i9.34765
The reflection of the adoption of IFRS in the performance analysis of publicly traded companies in brazil

Orleans Silva Martins, Edilson Paulo

30-54
- PDF (Portuguese)
- xml (Portuguese)
DOI: https://doi.org/10.11606/rco.v4i9.34766
Environmental disclosure: a comparison between the level of disclosure reports of brazilian companies

Alex Mussoi, Hans Michael Van Bellen

55-78
- PDF (Portuguese)
- xml (Portuguese)
DOI: https://doi.org/10.11606/rco.v4i9.34767
Understanding the management accounting practices in the light of spiritual paradigm: an alternative lens to economic-rational thinking

Flaviano Costa, Flavia Pozzera Gassner, Márcia Maria dos Santos Bortolocci Espejo, Vicente Pacheco

79-99
- PDF (Portuguese)
- xml (Portuguese)
DOI: https://doi.org/10.11606/rco.v4i9.34768
Strategic groups and perfomance analysis in the commercial banking industry in brazil

Tomas Sparano Martins, June Alisson Westarb Cruz, Heitor Takashi Kato, Wesley Vieira da Silva, Eduardo Damião da Silva

100-125
- PDF (Portuguese)
- xml (Portuguese)
DOI: https://doi.org/10.11606/rco.v4i9.34769
Multidimensional analysis and the concept of cost to serve in companies of logistics services: an action research

Ana Cristina de Faria, Márcio Luiz Borinelli, Norival Mantovani

126-144
- PDF (Portuguese)
- xml (Portuguese)
DOI: https://doi.org/10.11606/rco.v4i9.34770
Practices of strategic cost management in a brazilian multinational company

Marcos Antonio Souza, Élio Justo Silva, Nestor Pilz

145-167
- PDF (Portuguese)
- xml (Portuguese)
DOI: https://doi.org/10.11606/rco.v4i9.34771
Improvement in the subject of costs using the kano model of quality and the matrix of importance and performance

Paulo Roberto da Cunha, Roberto Carlos Klann, Júlio Orestes da Silva, Jorge Eduardo Scarpin

168-188
- PDF (Portuguese)
- xml (Portuguese)
DOI: https://doi.org/10.11606/rco.v4i9.34772