DEMONSTRAÇÃO DE RESULTADO ECONÔMICO: PERCEPÇAO DO COMANDO DA AERONÁUTICA DO BRASIL/Economic income statement: perception of aeronautical command of Brazil/Demostración de resultado económico: percepcion del comando de la aeronáutica de Brasil

• Published in: Revista de administração de emprêsas Vol. 54; no. 5; pp. 548 - 559
• Main Authors: Gomes, Delfina Rosa Da Rocha, Magliano, Giovanni
• Format: Journal Article
• Language: Portuguese
• Published: 01-09-2014
• Subjects: Accounting standards; Brazil; Opportunity cost; Public sector; Studies
• ISSN: 0034-7590

In 2010, a change in the Brazilian accounting regulatory framework introduced the Demonstração do Resultado Econômico (DRE) [Economic Income Statement] for the public sector, which seeks to compare the internal costs of production to market values, according to the concept of opportunity cost. This study aims to analyse the possible strategic responses of managers and tries to understand if the existing accounting culture in Brazil facilitates the introduction of the new statement. By means of perceptions of officials of the Aeronautical Command (Comaer), in Brazil, it is possible to conclude that the strategic response of respondents is closer to acceptance of the new routine, showing traces of less conservatism and greater interest for displaying results. Reprinted by permission of the Fundação Getulio Vargas, Escola de Administração de Empresas de São Paulo ©PGV-EAESP/RAE www.fgvsp.br.rae