The Brazilian Corporate Law and the International Convergence Told By Oral and Life History

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dc.citation.issue1
dc.citation.volume7
dc.contributor.authorSayed, Samir [UNIFESP]
dc.contributor.authorDuarte, Sergio Lemos
dc.contributor.authorKussaba, Cristiane Tiemi
dc.coverageBahia
dc.date.accessioned2020-07-31T12:46:48Z
dc.date.available2020-07-31T12:46:48Z
dc.date.issued2017
dc.description.abstractHistory is made of facts. The facts are lived and experienced by individuals. But the traditional historiography, including the accounting one is concerned primarily with the former. The study's purpose is to show through oral and life history, two key moments of the Brazilian accounting history: the 1976 Corporate Law and the international convergence process from the perspective of those who lived or participated actively in development thereof. For this purpose, we made 11 semi-structured interviews with great national accounting pictures. For the analysis purposes, it was divided the standard-setting process in three stages: origin, development and institutionalization. As contributions, the study aims to provide new knowledge about our accounting history, not by the classic and linear model of telling facts, but bringing the lived experience from important key individuals in those moments in order to improve our understanding from the past and present.en
dc.description.affiliationUniv Sao Paulo FEA USP, Controladoria & Contabilidade, Sao Paulo, Brazil
dc.description.affiliationUniv Fed Sao Paulo UNIFESP, Sao Paulo, Brazil
dc.description.affiliationUniv Fed Uberlandia, Uberlandia, MG, Brazil
dc.description.affiliationAve Joao Naves da Avila 2121,Bloco F Sala 203, BR-38440902 Uberlandia, MG, Brazil
dc.description.affiliationInst Ensino Pesquisa INSPER, Sao Paulo, Brazil
dc.description.affiliationRua Quata 300, BR-04546042 Vila Olimpia, SP, Brazil
dc.description.affiliationUnifespUniversidade Federal de São Paulo (UNIFESP) - Rua Angélica, 100 – sala 311- Osasco – SP, 06110-295
dc.description.sourceWeb of Science
dc.format.extent252-270
dc.identifierhttp://dx.doi.org/10.18028/2238-5320/rgfc.v7n1p252-270
dc.identifier.citationRevista De Gestao Financas E Contabilidade. Bahia, v. 7, n. 1, p. 252-270, 2017.
dc.identifier.doi10.18028/2238-5320/rgfc.v7n1p252-270
dc.identifier.fileWOS000396418200014.pdf
dc.identifier.issn2238-5320
dc.identifier.urihttps://repositorio.unifesp.br/handle/11600/56370
dc.identifier.wosWOS:000396418200014
dc.language.isopor
dc.publisherEditora Univ Estado Bahia
dc.relation.ispartofRevista De Gestao Financas E Contabilidade
dc.rightsinfo:eu-repo/semantics/openAccess
dc.subjectAccounting Historyen
dc.subjectBrazilian Corporate Lawen
dc.subjectInternational Convergenceen
dc.subjectIFRSen
dc.titleThe Brazilian Corporate Law and the International Convergence Told By Oral and Life Historyen
dc.titleA Lei das Sociedades Anônimas e o Processo de Convergência para os Padrões Internacionais Contados pela História Oral e de Vidapt
dc.typeinfo:eu-repo/semantics/article
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