A demonstração do valor adicionado como instrumento de mensuração da distribuição da riqueza
As an information vehicle, Accounting faces the task of making available information about the relations between companies and society to its users as one of its great challenges. The Social Balance Sheet in general and the Statement of Value Added - SVA - as one of its complements appear as instrum...
| Autores: | , , |
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| Tipo de recurso: | artículo |
| Estado: | Versión publicada |
| Fecha de publicación: | 2005 |
| País: | Brasil |
| Institución: | Universidade de São Paulo (USP) |
| Repositorio: | Revista Contabilidade & Finanças (Online) |
| Idioma: | portugués |
| OAI Identifier: | oai:revistas.usp.br:article/34146 |
| Acceso en línea: | https://www.revistas.usp.br/rcf/article/view/34146 |
| Access Level: | acceso abierto |
| Palabra clave: | Demonstração do Valor Adicionado Sociedade Participação de Empregados Governo Empresas Carga Tributária Statement of Value Added Society Employee Participation Government Companies Tax Burden |
| Sumario: | As an information vehicle, Accounting faces the task of making available information about the relations between companies and society to its users as one of its great challenges. The Social Balance Sheet in general and the Statement of Value Added - SVA - as one of its complements appear as instruments capable of demonstrating economic as well as social aspects, thus innovating on the traditional focus, which turns them into the richest statements for verifying these relations. Hence, a research was carried out in 416 companies that were taken from Fipecafi's "Melhores e Maiores" database for the Magazine Exame. This survey aimed to evaluate the SVA's verification power with respect to information about companies' wealth formation and its distribution to those economic agents that helped to create it, such as proprietors, partners and shareholders, government, external financiers and employees. At the end of the study, it could be affirmed that the indicators taken from the SVA make up an excellent means of evaluating wealth distribution, which is available to society, although without any intent of replacing or even competing with other existing wealth indicators. |
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