Vol. 31 No. 1 (2012)

View Vol. 31 No. 1 (2012)

Published: 2012-04-26

Editorial Informations

Editorial Board

Editor Enfoque: Reflexão Contábil (Author)

1-4
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Editorial

Editorial - doi: 10.4025/enfoque.v31i1.16867

Marcelo Soncini Rodrigues, Kátia Abbas (Author)

5-6
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Original Articles

Graduate programs in Stricto Sensu accounting: its contribution to teachers and researchers development - doi: 10.4025/enfoque.v31i1.13375

André Luis Comunelo, Márcia Maria dos Santos Bortolocci Espejo, Simone Bernardes Voese, Emanoel Marcos Lima (Author)

7-26
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Chronology of standardization of financial statements in Brazil: Brazilian Commercial Code of 1850 to the statement of CPC 26, 2009 - doi: 10.4025/enfoque.v31i1.15233

Paulo Schmidt, José Luiz dos Santos (Author)

27-35
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Intangible Assets: impact analysis of intangibility degree in business performance indicators - doi: 10.4025/enfoque.v31i1.10586

Eduardo Mendes Nascimento, Marleide Cerqueira de Oliveira, Vagner Antônio Marques, Jacqueline Veneroso Alves da Cunha (Author)

37-52
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Learning styles: an analysis of student accounting studies by the method of Kolb - doi: 10.4025/enfoque.v31i1.13853

Luciano Gomes dos Reis, Claudecir Paton, Daniel Ramos Nogueira (Author)

53-66
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Cash flow statements: an analysis of resource acquisitions by the civil architecture enterprises listed at BM&F Bovespa - doi: 10.4025/enfoque.v31i1.13553

Mariane Lohn, Marcos Laffin (Author)

67-81
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System of internal control environment: study done in a public hospital - doi: 10.4025/enfoque.v31i1.15267

Danúbia Vegini, Elisete Dahmer Pfitscher, Maria Denize Henrique Casagrande, Vivian Osmari Uhlmann (Author)

83-99
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