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| Article Name : | | | STUDY OF THE SOCIAL REGULATIONS IN BRAZILIAN CITIES IN ACCORDING ACCOUNTING STANDARDS | | Author Name : | | | Alexandre Leonardo Simões Piacentini, Flávio de São Pedro Filho And Marcos Tadeu Simões Piacentini | | Publisher : | | | Ashok Yakkaldevi | | Article Series No. : | | | ROR-448 | | Article : | |  | Author Profile | | Abstract : | | | Municipalities have legislated aboutsocial responsibility while proposing regulations and standards for the Social Balance. The fact entails a survey and study in the municipality, in order to outline the facts, and make cognitive analysis with descriptors that can support the construction of the demonstration. Therefore, Disclosure Theorywas elected as theoretical, specifically following an analytic branch that evaluates the discretionary disclosure, considering how parameter guiding the relationship between quality and effects of the disclosure of this information in financial accounting. It was not an objective of this work to study aspects, determinants and economic and financial consequences fromstatements disclosure. This work is the result of qualitative research, descriptive in nature, prepared by Case StudyMethod; involved literature research to supportthe interpretation, survey documents, studying about procedures, and discussion of experiential results. The study used 24 regulations collected in period from February to May 2013, of which selected the theoretical limitations and contradictions considered relevant. Differences and unexacting were seen in theobligatory regulation, such as accuracy, comparability, timeliness and comprehensibility about accounting information, and it was observed that the regulations confront prescriptive rules that entering as a benchmark in relation the scope of entities reached by legislation, penalties, restrictions or awards and these entities, as well as to the advertising and accessibility to this demonstration. As a result it was revealed that the process of creating laws based on isomorphism influenced by factors extrinsic to the theory. It diagnosed that theoretical goal of the Social are misrepresent by actions, then reproduced failures. It is recommended to review of the laws and in the construction of new standards, redirecting for the fundamentals and theoretical accounting, compatible with the quality of accounting information and the presentation of statements of social and environmental nature. The expectation is subsidize accounting information supported for the Brazilian Accounting Standards, focusing on the conceptual social and environmental nature framework. | | Keywords : | | - Disclosure
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