Sistemas de contabilidade por responsabilidade em entidades da administração estadual do Rio de Janeiro: um estudo de casos
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Data
2012-03-22
Orientador(res)
Gomes, Josir Simeone
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The purpose of this investigation was to determine the type of responsible management control and the methods of evaluating the performance of four Rio de Janeiro State-Owned Companies (a Mixed Public-Private Organization, a Public Service Company, an Autonomous Entity and a State-Endowed Institution) and to analyse them in light of published theoretical concepts. The review of previously published material, presented in chapter 11, was used to establish the standard against which the state-owned entities studied were compared. The procedures followed in this exploratory study. are explained in chapter 111. Using a questionnaire made up mainly of open-ended questions, it was possible to obtain detailed information, contained in chapter IV, about the type of existing control in the Rio de Janeiro State-Owned Companies investigated. An analysis of the results of the field work is presented in chapter V and demonstrates the findings in the area of responsible management control as compared to the pre-established standard. In the final chapter (VI), conclusions are drawn and· recommendations for further investigations in this' seldom-studied area are given.