Demonstração de resultado econômico: percepção do comando da aeronáutica do Brasil

Delfina Rosa da Rocha Gomes and Giovanni Magliano Júnior

RAE - Revista de Administração de Empresas, 2014, vol. 54, issue 5

Abstract: In 2010, a change in the Brazilian accounting regulatory framework introduced the Demonstração do Resultado Econômico (DRE) [Economic Income Statement] for the public sector, which seeks to compare the internal costs of production to market values, according to the concept of opportunity cost. This study aims to analyse the possible strategic responses of managers and tries to understand if the existing accounting culture in Brazil facilitates the introduction of the new statement. By means of perceptions of officials of the Aeronautical Command (Comaer), in Brazil, it is possible to conclude that the strategic response of respondents is closer to acceptance of the new routine, showing traces of less conservatism and greater interest for displaying results.

Date: 2014
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