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Vol. 5 No. 12 (2011)

View Vol. 5 No. 12 (2011)

Published: 2011-08-01

Editorial

Editorial

Amaury José Rezende, Maisa de Souza Ribeiro

1-3
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DOI: https://doi.org/10.11606/rco.v5i12.34791

Paper

A study on accounting earnings informativeness in Latin America

Alfredo Sarlo Neto, Bruno Rossi Bassi, André Abreu de Almeida

4-25
- PDF (Portuguese)
- xml (Portuguese)
DOI: https://doi.org/10.11606/rco.v5i12.34792
Determinants of international convergence of accounting standards in Brazil: an investigation in the private and public companies electricity sector

Vinícius Costas da Silva Zonatto, Alexandre Corrêa dos Santos, Moacir Manoel Rodrigues Junior, Francisco Antonio Bezerra

26-47
- PDF (Portuguese)
- xml (Portuguese)
DOI: https://doi.org/10.11606/rco.v5i12.34793
Analysis of inconsistencies identified by the audit office of Rio Grande do Sul in municipal a udits: an external control stud y of public management

Clóvis Antônio Kronbauer, Gustavo Pires Krüger, Ernani Ott, Cléber José Nascimento

48-71
- PDF (Portuguese)
- xml (Portuguese)
DOI: https://doi.org/10.11606/rco.v5i12.34794
Default in credit cooperatives without common bond type

Romeu Eugênio Lima, Hudson Fernandes Amaral

72-89
- PDF (Portuguese)
- xml (Portuguese)
DOI: https://doi.org/10.11606/rco.v5i12.34795
Impact of organizational culture in the use of management controls of metallurgical companies

Roberto Carlos Klann, Denise Del Prá Netto Machado

90-108
- PDF (Portuguese)
- xml (Portuguese)
DOI: https://doi.org/10.11606/rco.v5i12.34796
Cost-volume-profit analysis as management tools: a multi case study in large industrial companies of Rio Grande do Sul state - Brazil

Marcos Antonio de Souza, Carla Schnorr, Fernanda Baldasso Ferreira

109-134
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- xml (Portuguese)
DOI: https://doi.org/10.11606/rco.v5i12.34797
Statistical analysis of indirect costs production: a contribution to the "accurate cost" study

Luciano Scharf, Altair Borgert, Fernando Richartz

135-156
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- xml (Portuguese)
DOI: https://doi.org/10.11606/rco.v5i12.34798
The social representation of the accountant from the point of view of account executives

Gilberto Clarício Martinez Guerra, Keiko Shinzaki, Elisa Yoshie Ichikawa, Maria Iolanda Sachuk

157-171
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- xml (Portuguese)
DOI: https://doi.org/10.11606/rco.v5i12.34799