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

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dc.contributor.advisorFormigoni, Henriquept_BR
dc.contributor.advisor1Latteshttp://lattes.cnpq.br/7989666444257591por
dc.contributor.authorGomes, Maria Eveline Rodriguespt_BR
dc.creator.Latteshttp://lattes.cnpq.br/5880873115221119por
dc.date.accessioned2016-03-15T19:32:39Z
dc.date.accessioned2020-05-28T18:17:28Z
dc.date.available2013-05-24pt_BR
dc.date.available2020-05-28T18:17:28Z
dc.date.issued2013-01-30pt_BR
dc.description.abstractAfter 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.eng
dc.formatapplication/pdfpor
dc.identifier.urihttp://dspace.mackenzie.br/handle/10899/26258
dc.languageporpor
dc.publisherUniversidade Presbiteriana Mackenziepor
dc.rightsAcesso Abertopor
dc.subjectdemonstrações regulatóriaspor
dc.subjectdemonstrações societáriaspor
dc.subjectdecisões gerenciaispor
dc.subjecttransmissão de energia elétricapor
dc.subjectregulatory statementseng
dc.subjectcorporate statementseng
dc.subjectmanagerial decisionseng
dc.subjecttransmission of electrical energyeng
dc.subject.cnpqCNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEISpor
dc.thumbnail.urlhttp://tede.mackenzie.br/jspui/retrieve/3096/Maria%20Eveline%20Rodrigues%20Gomes.pdf.jpg*
dc.titleEstudo do impacto da adoção da ICPC 01 nas decisões gerenciais considerando as Normas Societárias e Regulatórias nas empresas de transmissão de energia elétrica do Brasilpor
dc.typeDissertaçãopor
local.contributor.board1Antunes, Maria Thereza Pompapt_BR
local.contributor.board1Latteshttp://lattes.cnpq.br/6278852648499064por
local.contributor.board2Santos, Neusa Maria Bastos Fernandes dospt_BR
local.contributor.board2Latteshttp://lattes.cnpq.br/8447239091986129por
local.publisher.countryBRpor
local.publisher.departmentCiências Contábeispor
local.publisher.initialsUPMpor
local.publisher.programControladoria Empresarialpor
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