Estudo do impacto da adoção da ICPC 01 nas decisões gerenciais considerando as Normas Societárias e Regulatórias nas empresas de transmissão de energia elétrica do Brasil
Tipo
Dissertação
Data de publicação
2013-01-30
Periódico
Citações (Scopus)
Autores
Gomes, Maria Eveline Rodrigues
Orientador
Formigoni, Henrique
Título da Revista
ISSN da Revista
Título de Volume
Membros da banca
Antunes, Maria Thereza Pompa
Santos, Neusa Maria Bastos Fernandes dos
Santos, Neusa Maria Bastos Fernandes dos
Programa
Controladoria Empresarial
Resumo
After the changes in corporate law with the Law 11.638/2007, the electric power sector, specifically the Power Transmission, had significant changes in the accounting records with respect to both revenue and infrastructure business and as the presentation of the Financial Statements and Corporate Regulatory. This study aimed to examine whether there were changes in the information used as a basis for management decisions by corporate managers Transmission of Electricity after the adoption of the ICPC-01 - Concession, which emerged after the changes in the accounting environment established by Law 11,638 / 2007. The method used was qualitative, about the objectives, the research was exploratory. The sample was composed of 15 transmitters in operation Alupar Investment Group S / A. The analysis of the object of research was conducted through the content of the answers in the questionnaire with 12 questions sent to managers Alupar Investment Group, who work directly with the transmission activity. These questions addressed the issue of managerial decision from the corporate or regulatory accounting information after adoption of ICPC-01-Concession. Therefore, responses were collected from five (05) holding managers and analyzed the contents, which were summarized factors for better understanding of the research object. It turned out that the accounting information requested most frequently for internal decision making are the regulatory and virtually no management decision is taken from corporate information. It was concluded that the adoption of ICPC-01-Concession brought no changes to the Information of the decision making of corporate managers Transmission of Electricity in Brazil, considering that there was no change in the use of information for internal analysis and business decisions and the information used for management decisions continue as before the adoption of the standard, ie, are based on regulatory statements.
Descrição
Palavras-chave
demonstrações regulatórias , demonstrações societárias , decisões gerenciais , transmissão de energia elétrica , regulatory statements , corporate statements , managerial decisions , transmission of electrical energy