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PRIVATISATION AND MANAGEMENT ACCOUNTING CHANGE: THE DRIVERS OF CHANGES IN A BRAZILIAN EL ECTRICITY DISTRIBUTION COMPANY

The main of this study is to explain the main drive r s of the process of management accounting change in a privatised Brazilian electricity distribution company (Electra ) by discussing the main factors that affected the management accounting pract ices of the case study company. This study adopts...

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Pubblicato in:Revista Universo Contábil
Autore principale: Cláudio de Araújo Wanderley
Natura: Artigo
Lingua:Inglês
Pubblicazione: Universidade Regional de Blumenau 2014
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Accesso online:https://www.redalyc.org/articulo.oa?id=117032411006
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