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Contabilidade: dos escândalos à renovação

Author

Listed:
  • Eduardo Henrique Diniz
  • Alexsandro Broedel Lopes

Abstract

O avanço da informatização na sociedade e nas empresas está modificando o trabalho de contabilidade. Paradoxalmente, no lugar de consolidar sua tradição normativa e sua imagem associada à objetividade, o que tal processo está provocando é justamente o contrário: a contabilidade está se tornando cada vez mais subjetiva. Essa tendência abre duas grandes rotas: a primeira é o enriquecimento do trabalho na área, que passa a ser menos operacional e mais analítico; e a segunda é a necessidade de buscar maior transparência da informação contábil.

Suggested Citation

Handle: RePEc:ekm:gvexec:v:2:y:2003:i:2:id:34890
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