ITG 1000, Risk Detection and Accounting Information: a Theoretical Analysis on the Cost versus Benefit for Micro and Small Enterprises

This essay aims to discuss aspects related to the incentives that individuals face with regard to the adoption or not of ITG 1000, as well as the possible scenarios resulting from the responses of these individuals to such incentives. It was assumed as a basic premise that there is no executive inte...

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Autores principales:	Mateus Alexandre Costa dos Santos, Luiz Carlos Marques dos Anjos, Paulo Roberto Nóbrega Cavalcante, Paulo Aguiar do Monte
Formato:	article
Lenguaje:	EN PT
Publicado:	FUCAPE Business School 2016
Materias:	itg 1000 micro and small firms accounting accounting regulation Business HF5001-6182
Acceso en línea:	https://doaj.org/article/8a855473650a43e09159f1aeae5564e3
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spelling	oai:doaj.org-article:8a855473650a43e09159f1aeae5564e32021-11-11T15:48:06ZITG 1000, Risk Detection and Accounting Information: a Theoretical Analysis on the Cost versus Benefit for Micro and Small Enterprises1807-734Xhttps://doaj.org/article/8a855473650a43e09159f1aeae5564e32016-01-01T00:00:00Zhttp://www.redalyc.org/articulo.oa?id=123045332003https://doaj.org/toc/1807-734XThis essay aims to discuss aspects related to the incentives that individuals face with regard to the adoption or not of ITG 1000, as well as the possible scenarios resulting from the responses of these individuals to such incentives. It was assumed as a basic premise that there is no executive inter-relationship between keeping only the cash book ledger, or adopting ITG 1000, and other economic choices. The discussion is based on the assumptions of economic rationality and assumes that individuals, under uncertainty, will behave in a manner attributable to Von Neumann-Morgenstern. In addition, it was guided by the classical model proposed by Allingham and Sandmo (1972), referring to the economic theory of tax evasion. It may be noted that the successful adoption of ITG 1000 can be achieved with an awareness of the segments involved and with the prohibition and penalizing of adverse behavior, permitting one to infer that the adoption of the 1000 ITG is much more dependent on the accounting class’s actions, rather than a management decision itself.Mateus Alexandre Costa dos SantosLuiz Carlos Marques dos AnjosPaulo Roberto Nóbrega CavalcantePaulo Aguiar do MonteFUCAPE Business Schoolarticleitg 1000micro and small firms accountingaccounting regulationBusinessHF5001-6182ENPTBBR: Brazilian Business Review, Vol 13, Iss 3, Pp 48-69 (2016)
institution	DOAJ
collection	DOAJ
language	EN PT
topic	itg 1000 micro and small firms accounting accounting regulation Business HF5001-6182
spellingShingle	itg 1000 micro and small firms accounting accounting regulation Business HF5001-6182 Mateus Alexandre Costa dos Santos Luiz Carlos Marques dos Anjos Paulo Roberto Nóbrega Cavalcante Paulo Aguiar do Monte ITG 1000, Risk Detection and Accounting Information: a Theoretical Analysis on the Cost versus Benefit for Micro and Small Enterprises
description	This essay aims to discuss aspects related to the incentives that individuals face with regard to the adoption or not of ITG 1000, as well as the possible scenarios resulting from the responses of these individuals to such incentives. It was assumed as a basic premise that there is no executive inter-relationship between keeping only the cash book ledger, or adopting ITG 1000, and other economic choices. The discussion is based on the assumptions of economic rationality and assumes that individuals, under uncertainty, will behave in a manner attributable to Von Neumann-Morgenstern. In addition, it was guided by the classical model proposed by Allingham and Sandmo (1972), referring to the economic theory of tax evasion. It may be noted that the successful adoption of ITG 1000 can be achieved with an awareness of the segments involved and with the prohibition and penalizing of adverse behavior, permitting one to infer that the adoption of the 1000 ITG is much more dependent on the accounting class’s actions, rather than a management decision itself.
format	article
author	Mateus Alexandre Costa dos Santos Luiz Carlos Marques dos Anjos Paulo Roberto Nóbrega Cavalcante Paulo Aguiar do Monte
author_facet	Mateus Alexandre Costa dos Santos Luiz Carlos Marques dos Anjos Paulo Roberto Nóbrega Cavalcante Paulo Aguiar do Monte
author_sort	Mateus Alexandre Costa dos Santos
title	ITG 1000, Risk Detection and Accounting Information: a Theoretical Analysis on the Cost versus Benefit for Micro and Small Enterprises
title_short	ITG 1000, Risk Detection and Accounting Information: a Theoretical Analysis on the Cost versus Benefit for Micro and Small Enterprises
title_full	ITG 1000, Risk Detection and Accounting Information: a Theoretical Analysis on the Cost versus Benefit for Micro and Small Enterprises
title_fullStr	ITG 1000, Risk Detection and Accounting Information: a Theoretical Analysis on the Cost versus Benefit for Micro and Small Enterprises
title_full_unstemmed	ITG 1000, Risk Detection and Accounting Information: a Theoretical Analysis on the Cost versus Benefit for Micro and Small Enterprises
title_sort	itg 1000, risk detection and accounting information: a theoretical analysis on the cost versus benefit for micro and small enterprises
publisher	FUCAPE Business School
publishDate	2016
url	https://doaj.org/article/8a855473650a43e09159f1aeae5564e3
work_keys_str_mv	AT mateusalexandrecostadossantos itg1000riskdetectionandaccountinginformationatheoreticalanalysisonthecostversusbenefitformicroandsmallenterprises AT luizcarlosmarquesdosanjos itg1000riskdetectionandaccountinginformationatheoreticalanalysisonthecostversusbenefitformicroandsmallenterprises AT paulorobertonobregacavalcante itg1000riskdetectionandaccountinginformationatheoreticalanalysisonthecostversusbenefitformicroandsmallenterprises AT pauloaguiardomonte itg1000riskdetectionandaccountinginformationatheoreticalanalysisonthecostversusbenefitformicroandsmallenterprises
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ITG 1000, Risk Detection and Accounting Information: a Theoretical Analysis on the Cost versus Benefit for Micro and Small Enterprises

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