O uso da contabilidade na mediação de disputas contratuais: Ruppin Oil Corporation vs Bosphorus Petroleum

Moacir Sancovschi; Ana Carolina Kolozsvari; Talita Silva Moutinho

doi:10.5007/2175-8069.2019v16n40p43

Autores/as

Moacir Sancovschi Professor do Programa de Pós-Graduação em Ciências Contábeis da Universidade Federal do Rio de Janeiro (UFRJ) https://orcid.org/0000-0003-3925-3104
Ana Carolina Kolozsvari https://orcid.org/0000-0002-8420-1146
Talita Silva Moutinho https://orcid.org/0000-0001-9981-0000

DOI:

https://doi.org/10.5007/2175-8069.2019v16n40p43

Resumen

El CPC00R1 afirma que la información financiera será relevante si tiene el potencial de alterar las decisiones que están analizando sus usuarios. Por tanto, asume que la existencia y el uso de los sistemas de contabilidad anteceden al acto de decidir; las funciones desempeñadas por estos sistemas no dependen de la naturaleza de las decisiones; y corresponde a la contabilidad permitir decisiones y no constituir el proceso decisorio. Este artículo analizó el caso de la Refinería Oriental para demostrar cómo los gerentes de Bosphorus Petroleum utilizaron información contable para impugnar el importe de los costos fijos que le fueron debitados; y cómo los conceptos y las técnicas para la contabilidad y el control de los costos de los departamentos de servicios podrían ser usados en la evaluación del mérito de esa contestación. Ello ilustra una situación en que la decisión precede al uso de la contabilidad, e la contabilidad se utiliza para proporcionar argumentos políticos y constituir el proceso de toma de decisiones.

Biografía del autor/a

Moacir Sancovschi, Professor do Programa de Pós-Graduação em Ciências Contábeis da Universidade Federal do Rio de Janeiro (UFRJ)

Doutor em Administração no Coppead (UFRJ)

Ana Carolina Kolozsvari

Doutoranda em Ciências Contábeis no Programa de Pós-Graduação em Ciências Contábeis da Universidade Federal do Rio de Janeiro (UFRJ)

Talita Silva Moutinho

Pós-graduada no MBA em Finanças Empresariais na Faculdade de Administração e Ciências Contábeis da Universidade Federal do Rio de Janeiro (UFRJ)

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