Management Control in Major Brazilian Multiple Banks: the Impact of Internationalization and Convergence of Accounting Standards on the Control Systems

This study verifies the impact caused by the processes of globalization and convergence to international accounting standards on the managerial control systems of the largest multiple banks that operate in Brazil. The study was exploratory in nature, with the use of the case study method and the app...

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Bibliographic Details
Main Authors: João Carlos Damasceno Reis, Josir Simeone Gomes, Marta Dalbem
Format: Article
Language:Portuguese
Published: Universidade Federal do Rio de Janeiro 2014-08-01
Series:Revista Sociedade, Contabilidade e Gestão
Subjects:
Online Access:http://www.atena.org.br/revista/ojs-2.2.3-06/index.php/ufrj/article/viewFile/2256/1962