Detalhes bibliográficos
| Ano de defesa: |
2011 |
| Autor(a) principal: |
Mendes, Marcos Torres |
| Orientador(a): |
Santos, Neusa Maria Bastos Fernandes |
| Banca de defesa: |
Não Informado pela instituição |
| Tipo de documento: |
Dissertação
|
| Tipo de acesso: |
Acesso aberto |
| Idioma: |
por |
| Instituição de defesa: |
Pontifícia Universidade Católica de São Paulo
|
| Programa de Pós-Graduação: |
Programa de Estudos Pós-Graduados em Ciências Contábeis e Atuariais
|
| Departamento: |
Ciências Cont. Atuariais
|
| País: |
BR
|
| Palavras-chave em Português: |
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| Palavras-chave em Inglês: |
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| Área do conhecimento CNPq: |
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| Link de acesso: |
https://tede2.pucsp.br/handle/handle/1449
|
Resumo: |
This work aims to generate knowledge directed to the accounting classification of the quality of work-life program (QWL) of interest to the entities that have chosen the programs. Original from Wellness (Miller-2005) in the aspects of physical, psychological health, relations and personal beliefs, extended to the relation between employees and employers Limongi-France (2010). Qualitative approach with interpretation based on QWL indicators and quantitative by the analysis of the financial statements of the companies that have won the National Quality Award and are registered in BMF&BOVESPA. Regarding the goals, exploratory work to provide larger familiarity with the accounting theory with aims to turn it, more explicit for future researches. The QWL administration, usually concentrated on multi-functional teams, Lombardi (2007) with aggregated functions of informing and explaining, and in this context, the programs are presented as Investment; How about to the financial report readers, how is it presented? The accounting systemic approach and the flexibility to supply differentiated information Iudícibus (2006) will assist us to fulfill this gap and to understand the theme QWL. Investment or expense? Work developed by the construction of framework models for accounting classification by the classifications Chapman (2006). In the searched companies QWL Indicators in the compulsory financial statements were not observed, probable absence and an informational asymmetry and other indicators are in the Social Balance. Observing budgetary factors, income return expectation and QWL evaluation proven in the proposed model, these programs didn t present characteristics of investment, possibly being classified as expense or intangible assets |
