Editorial Informations

• Editorial Board

  Editor Enfoque: Reflexão Contábil (Author)

  1-4

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• 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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