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Monografia
Análise da produção científica em periódicos sobre o relato integrado
In the current economic scenario, growing concerns about social and environmental factors haveled to changes in the way information pertaining to corporate reporting is disclosed. The alignment of financial data with environmental and social aspects, concise and cohesive, gave rise to the so-call...
Autor principal: | Santos, Rafael De Souza |
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Grau: | Monografia |
Idioma: | pt_BR |
Publicado em: |
Universidade Federal do Tocantins
2022
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Assuntos: | |
Acesso em linha: |
http://hdl.handle.net/11612/3841 |
Resumo: |
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In the current economic scenario, growing concerns about social and environmental factors
haveled to changes in the way information pertaining to corporate reporting is disclosed. The
alignment of financial data with environmental and social aspects, concise and cohesive,
gave rise to the so-called Integrated Reporting. Thus, the objective of this study is to analyze
how theconstruction of scientific productions on integrated reporting has been developed in
the main Brazilian journals. The research was conducted with a sample of 22 articles
published and available on the ANPCONT website, between 2011 - 2021. The methodology
is a descriptive and bibliographic research with quanti-qualitative approaches. A systemic
review was carried out with a synthesis of the main findings. The results show that 2017 was
the most productive year and the journal Society, Accounting and Management and the
Journal of Accounting of the Federal University of Bahia were the most active, with a trend
toward descriptive research.Regarding the authors, most of them are concentrated in states of
the southern and northeasternregions, with the Federal University of Pernambuco and the
State University of Maringa being the institutions with the largest publications. The
researchers in general, female, prefer group work. As for the basis of the studies, areas such
as Financial Accounting and Finance, and Special Topics in Accounting linked to theories
such as Legitimacy and Stalkeholdersstand out.Aspects related to disclosure, value creation,
sustainability, academic construction and ideas of governance and corporate social
responsibility are added to the findings. |