Contabilidade aplicada à gestão de cooperativas na cidade de Araguaína: registro de relatos.
The present work is a study on the level of understanding of the cooperative managers in the city of Araguaína-TO about the accounting norm’s substance for cooperative societies, General Technical Interpretation (GTI) 2004. The data collection used was through a structured questionnaire, applied...
| Autor principal: | Meneses, João Marcos Sousa |
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| Grau: | Artigo |
| Idioma: | pt_BR |
| Publicado em: |
Universidade Federal do Tocantins
2023
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| Assuntos: | |
| Acesso em linha: |
http://hdl.handle.net/11612/5270 |
| Resumo: |
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The present work is a study on the level of understanding of the cooperative managers in the
city of Araguaína-TO about the accounting norm’s substance for cooperative societies, General
Technical Interpretation (GTI) 2004. The data collection used was through a structured
questionnaire, applied to three distinct managers in September of 2019. In order to analyze and
describe the data collected, the theoretical contextualization was used. It is a field research, with
exploratory study, of a documentary character and qualitative, descriptive approach. The results
show that managers have little knowledge about the accounting norm and its application in the
management of these ventures. Eventually, there is a need for greater commitment by the part
of entities such like the Organization of Brazilian Cooperatives (OBC) it’s from Regional
Accounting Council (RAC) to promote courses and events that can provide learning and
professionalization on the accounting aspects of organizations cooperatives. |