Contabilidade e a sua relevância nas boas práticas de Governança Corporativa

Abstract

The intention to constitute an enterprise under conditions of good Corporate Governance (CG) aims to increase the space companies in the market, sustaining competitive advantage and providing a transparent way, the diagnosis of the economic and fi nancial organization through reports accounting and management. The information generated in accounting can contribute to good GC practices. This paper aims to analyze the contribution of accounting for the correct disclosure of business information on good corporate governance practices through the analysis of management reports, companies of the BOVESPA, classifi ed the Novo Mercado, and the Rules of listing on the Novo Mercado. We conclude that the information generated in the accounting are essential to meet various parts of the Listing Rules of the Novo Mercado, as well as serves as a basis for providing data to meet the practices of transparency, fairness, accountability and corporate responsibility.