Economic income statement: perception of aeronautical command of Brazil

In 2010, a change in the Brazilian accounting regulatory framework introduced the Demonstração do Resultado Econômico (DRE) [Economic Income Statement] for the public sector, which seeks to compare the internal costs of production to market values, according to the concept of opportunity cost. This study aims to analyse the possible strategic responses of managers and tries to understand if the existing accounting culture in Brazil facilitates the introduction of the new statement. By means of perceptions of officials of the Aeronautical Command (Comaer), in Brazil, it is possible to conclude that the strategic response of respondents is closer to acceptance of the new routine, showing traces of less conservatism and greater interest for displaying results.

2010年，巴西会计监管框架迎来变革，推出面向公共部门的经济业绩表（Demonstração do Resultado Econômico，英文译称Economic Income Statement，简称DRE），该报表依据机会成本概念，旨在将生产内部成本与市场价值进行对标分析。本研究旨在剖析管理者可能采取的战略应对举措，并探究巴西现有会计文化是否有利于新报表的落地推行。本研究通过调研巴西航空司令部（Aeronautical Command，简称Comaer）官员的认知感知，可得出如下结论：受访对象的战略应对更趋近于接受新的工作流程，展现出较弱的保守主义倾向，以及更强的业绩披露意愿。