AS FORMAÇÕES DISCURSIVAS DOS RELATÓRIOS EMPRESARIAIS OFICIAIS:  CASOS DE CONSTRUÇÃO DE SIMULACROS EM PEQUENAS E MÉDIAS EMPRESAS

Luiz Gustavo Alves de Lara; Vitor Adalberto Ferreira

doi:10.5935/2763-9673.20210005

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AS FORMAÇÕES DISCURSIVAS DOS RELATÓRIOS EMPRESARIAIS OFICIAIS: CASOS DE CONSTRUÇÃO DE SIMULACROS EM PEQUENAS E MÉDIAS EMPRESAS

Luiz Gustavo Alves de Lara, Vitor Adalberto Ferreira

Resumo

Esta pesquisa tem por objetivo refletir sobre o alcance da capacidade de relatórios contábeis e financeiros oficiais espelharem a realidade organizacional. Assim, buscou-se compreender a interferência discursiva de três diferentes agentes: (i) investidores/empresariado; (ii) Estado/fisco e (iii) profissionais da contabilidade – nas atividades dos funcionários praticantes de registros contábeis e financeiros. Também se empreendeu uma análise acerca do relato das práticas dos profissionais que realizam as atividades burocráticas para elaboração dos relatórios oficiais. Cruzaram-se as análises e, com isso, apreendemos o desenvolvimento de práticas que buscam conformidade em relação aos distintos interesses dos stakeholders sem a intenção de espelhar de forma imparcial a realidade acessada pelos praticantes. A análise aponta para situações em que os funcionários que elaboram esses documentos parecem sofrer influência do discurso de stakeholders, os quais nem sempre possuem interesses convergentes entre si. Com isso, as escriturações contábeis oficiais daquelas organizações parecem perder a capacidade de espelhar a realidade acessada e traduzida por aqueles praticantes. Como consequência, a compilação de documentos com informações sistematicamente selecionadas pode construir hiper-realidades corporativas.

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DOI: https://doi.org/10.5935/2763-9673.20210005

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Direitos autorais 2021 LUIZ GUSTAVO ALVES DE LARA, Vitor Adalberto Ferreira

Revista de Estudos em Organizações e Controladoria (REOC), ISSN 2763-9673, Setor de Ciências Sociais Aplicadas de Irati (SESA/I), Campus Irati - Rua Professora Maria Roza Zanon de Almeida, s/n. Bairro: Engenheiro Gutierrez - Caixa Postal 21 - CEP 84505-677 - Irati – Paraná/Brasil - Editora UNICENTRO

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SELECT * FROM article_galley_settings WHERE galley_id = 5478 Speed: 0.514 ms

SELECT * FROM article_settings WHERE article_id = 7442 Speed: 0.658 ms

Speed: 1.042 ms

Speed: 0.896 ms

SELECT * FROM article_galley_settings WHERE galley_id = 5476 Speed: 0.664 ms

Speed: 0.769 ms

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Speed: 0.932 ms

Speed: 1.090 ms

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Speed: 0.786 ms

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Speed: 1.048 ms

Speed: 1.723 ms

SELECT * FROM article_galley_settings WHERE galley_id = 5624 Speed: 0.622 ms

Speed: 0.857 ms

SELECT * FROM article_galley_settings WHERE galley_id = 5625 Speed: 0.527 ms

SELECT * FROM article_settings WHERE article_id = 7724 Speed: 0.541 ms

Speed: 0.932 ms

Speed: 0.924 ms

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Speed: 0.700 ms

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Speed: 0.970 ms

Speed: 1.245 ms

SELECT * FROM article_galley_settings WHERE galley_id = 5630 Speed: 0.629 ms

Speed: 0.885 ms

SELECT * FROM article_galley_settings WHERE galley_id = 5631 Speed: 0.519 ms

SELECT * FROM article_settings WHERE article_id = 7596 Speed: 0.603 ms

Speed: 1.023 ms

Speed: 1.020 ms

SELECT * FROM article_galley_settings WHERE galley_id = 5632 Speed: 0.665 ms

Speed: 0.703 ms

SELECT * FROM article_galley_settings WHERE galley_id = 5633 Speed: 0.658 ms

SELECT * FROM article_settings WHERE article_id = 7605 Speed: 0.615 ms

Speed: 0.988 ms

Speed: 1.044 ms

SELECT * FROM article_galley_settings WHERE galley_id = 5634 Speed: 0.592 ms

Speed: 0.700 ms

SELECT * FROM article_galley_settings WHERE galley_id = 5635 Speed: 0.600 ms

SELECT * FROM article_settings WHERE article_id = 7615 Speed: 0.722 ms

Speed: 0.970 ms

Speed: 1.010 ms

SELECT * FROM article_galley_settings WHERE galley_id = 5636 Speed: 0.600 ms

Speed: 0.772 ms

SELECT * FROM article_galley_settings WHERE galley_id = 5637 Speed: 0.516 ms

SELECT * FROM article_settings WHERE article_id = 7629 Speed: 0.634 ms

Speed: 0.979 ms

Speed: 0.924 ms

SELECT * FROM article_galley_settings WHERE galley_id = 5638 Speed: 0.683 ms

Speed: 0.702 ms

SELECT * FROM article_galley_settings WHERE galley_id = 5639 Speed: 0.597 ms

SELECT * FROM article_settings WHERE article_id = 7630 Speed: 0.728 ms

Speed: 1.113 ms

Speed: 1.032 ms

SELECT * FROM article_galley_settings WHERE galley_id = 5640 Speed: 0.598 ms

Speed: 0.705 ms

SELECT * FROM article_galley_settings WHERE galley_id = 5641 Speed: 0.589 ms

SELECT * FROM article_settings WHERE article_id = 7634 Speed: 0.694 ms

Speed: 0.907 ms

Speed: 1.059 ms

SELECT * FROM article_galley_settings WHERE galley_id = 5642 Speed: 0.610 ms

Speed: 0.856 ms

SELECT * FROM article_galley_settings WHERE galley_id = 5643 Speed: 0.536 ms

SELECT * FROM article_settings WHERE article_id = 7614 Speed: 0.705 ms

Speed: 0.907 ms

Speed: 0.617 ms

SELECT * FROM author_settings WHERE author_id = 16103 Speed: 0.499 ms

SELECT * FROM author_settings WHERE author_id = 16102 Speed: 0.501 ms

Speed: 0.733 ms

SELECT * FROM author_settings WHERE author_id = 16103 Speed: 0.757 ms

SELECT * FROM author_settings WHERE author_id = 16102 Speed: 0.630 ms

SELECT pa.*, a.*, COALESCE(stl.setting_value, stpl.setting_value) AS section_title, COALESCE(sal.setting_value, sapl.setting_value) AS section_abbrev FROM published_articles pa, articles a LEFT JOIN sections s ON s.section_id = a.section_id LEFT JOIN section_settings stpl ON (s.section_id = stpl.section_id AND stpl.setting_name = title AND stpl.locale = pt_BR) LEFT JOIN section_settings stl ON (s.section_id = stl.section_id AND stl.setting_name = title AND stl.locale = pt_BR) LEFT JOIN section_settings sapl ON (s.section_id = sapl.section_id AND sapl.setting_name = abbrev AND sapl.locale = pt_BR) LEFT JOIN section_settings sal ON (s.section_id = sal.section_id AND sal.setting_name = abbrev AND sal.locale = pt_BR) WHERE pa.article_id = a.article_id AND a.article_id = 6901 Speed: 3.070 ms

Speed: 1.134 ms

SELECT * FROM article_galley_settings WHERE galley_id = 4768 Speed: 0.620 ms

Speed: 0.820 ms

SELECT * FROM article_galley_settings WHERE galley_id = 4775 Speed: 0.620 ms

SELECT * FROM article_settings WHERE article_id = 6901 Speed: 0.672 ms

Speed: 0.934 ms

SELECT pa.*, a.*, COALESCE(stl.setting_value, stpl.setting_value) AS section_title, COALESCE(sal.setting_value, sapl.setting_value) AS section_abbrev FROM published_articles pa, articles a LEFT JOIN sections s ON s.section_id = a.section_id LEFT JOIN section_settings stpl ON (s.section_id = stpl.section_id AND stpl.setting_name = title AND stpl.locale = pt_BR) LEFT JOIN section_settings stl ON (s.section_id = stl.section_id AND stl.setting_name = title AND stl.locale = pt_BR) LEFT JOIN section_settings sapl ON (s.section_id = sapl.section_id AND sapl.setting_name = abbrev AND sapl.locale = pt_BR) LEFT JOIN section_settings sal ON (s.section_id = sal.section_id AND sal.setting_name = abbrev AND sal.locale = pt_BR) WHERE pa.article_id = a.article_id AND a.article_id = 6901 Speed: 2.794 ms

Speed: 0.942 ms

SELECT * FROM article_galley_settings WHERE galley_id = 4768 Speed: 0.599 ms

Speed: 0.749 ms

SELECT * FROM article_galley_settings WHERE galley_id = 4775 Speed: 0.573 ms

SELECT * FROM article_settings WHERE article_id = 6901 Speed: 0.644 ms

Speed: 0.754 ms

SELECT r.* FROM referrals r WHERE r.article_id = 6901 AND r.status = 2 Speed: 0.554 ms

7,27 MB

Used Memory

128M

Total Available

265,12 kB string: PKPApplication::construct

504

Total Files

2,77 MB

Total Size

113,87 kB

Largest

2,72 kB /var/www/revistas/index.php

1,96 kB /var/www/revistas/lib/pkp/includes/bootstrap.inc.php

10,86 kB /var/www/revistas/lib/pkp/includes/functions.inc.php

14,41 kB /var/www/revistas/classes/core/Application.inc.php

16,62 kB /var/www/revistas/lib/pkp/classes/core/PKPApplication.inc.php

8,91 kB /var/www/revistas/classes/statistics/StatisticsHelper.inc.php

1,34 kB /var/www/revistas/lib/pkp/classes/core/PKPProfiler.inc.php

5,43 kB /var/www/revistas/lib/pkp/lib/pqp/classes/PhpQuickProfiler.php

2,81 kB /var/www/revistas/lib/pkp/lib/pqp/classes/Console.php

15,21 kB /var/www/revistas/lib/pkp/classes/core/Core.inc.php

40,97 kB /var/www/revistas/lib/pkp/classes/core/String.inc.php

1,73 kB /var/www/revistas/lib/pkp/classes/core/Registry.inc.php

2,83 kB /var/www/revistas/lib/pkp/classes/config/Config.inc.php

5,65 kB /var/www/revistas/lib/pkp/classes/config/ConfigParser.inc.php

1,93 kB /var/www/revistas/lib/pkp/classes/db/DAORegistry.inc.php

19,59 kB /var/www/revistas/lib/pkp/classes/db/DAO.inc.php

6,68 kB /var/www/revistas/lib/pkp/classes/db/DBConnection.inc.php

5,72 kB /var/www/revistas/lib/pkp/classes/db/DAOResultFactory.inc.php

1,74 kB /var/www/revistas/lib/pkp/classes/core/ItemIterator.inc.php

13,65 kB /var/www/revistas/lib/pkp/classes/core/DataObject.inc.php

1,31 kB /var/www/revistas/lib/pkp/classes/db/XMLDAO.inc.php

9,05 kB /var/www/revistas/lib/pkp/classes/xml/XMLParser.inc.php

1,93 kB /var/www/revistas/lib/pkp/classes/xml/XMLParserDOMHandler.inc.php

5,11 kB /var/www/revistas/lib/pkp/classes/xml/XMLNode.inc.php

3,69 kB /var/www/revistas/lib/pkp/classes/cache/CacheManager.inc.php

2,65 kB /var/www/revistas/lib/pkp/classes/cache/FileCache.inc.php

2,88 kB /var/www/revistas/lib/pkp/classes/cache/GenericCache.inc.php

14,28 kB /var/www/revistas/classes/security/Validation.inc.php

2,18 kB /var/www/revistas/classes/security/Role.inc.php

2,18 kB /var/www/revistas/classes/security/Hashing.inc.php

8,97 kB /var/www/revistas/lib/pkp/classes/session/SessionManager.inc.php

9,79 kB /var/www/revistas/classes/template/TemplateManager.inc.php

16,67 kB /var/www/revistas/classes/search/ArticleSearch.inc.php

13,23 kB /var/www/revistas/classes/search/ArticleSearchIndex.inc.php

2,18 kB /var/www/revistas/lib/pkp/classes/search/SearchFileParser.inc.php

904 bytes /var/www/revistas/lib/pkp/classes/search/SearchHTMLParser.inc.php

1,01 kB /var/www/revistas/lib/pkp/classes/search/SearchHelperParser.inc.php

2,27 kB /var/www/revistas/classes/file/PublicFileManager.inc.php

1,32 kB /var/www/revistas/lib/pkp/classes/file/PKPPublicFileManager.inc.php

16,46 kB /var/www/revistas/lib/pkp/classes/file/FileManager.inc.php

47,83 kB /var/www/revistas/lib/pkp/classes/template/PKPTemplateManager.inc.php

62,05 kB /var/www/revistas/lib/pkp/lib/smarty/Smarty.class.php

2,69 kB /var/www/revistas/lib/pkp/lib/smarty/plugins/modifier.escape.php

16,22 kB /var/www/revistas/classes/notification/NotificationManager.inc.php

18,78 kB /var/www/revistas/lib/pkp/classes/notification/PKPNotificationManager.inc.php

2,54 kB /var/www/revistas/classes/notification/Notification.inc.php

4,26 kB /var/www/revistas/lib/pkp/classes/notification/PKPNotification.inc.php

8,44 kB /var/www/revistas/lib/pkp/classes/notification/NotificationDAO.inc.php

7,73 kB /var/www/revistas/lib/pkp/classes/plugins/PluginRegistry.inc.php

3,74 kB /var/www/revistas/lib/pkp/classes/plugins/HookRegistry.inc.php

5,65 kB /var/www/revistas/classes/i18n/AppLocale.inc.php

19,37 kB /var/www/revistas/lib/pkp/classes/i18n/PKPLocale.inc.php

5,65 kB /var/www/revistas/lib/pkp/classes/i18n/LocaleFile.inc.php

113,87 kB /var/www/revistas/lib/pkp/lib/adodb/adodb.inc.php

38,87 kB /var/www/revistas/lib/pkp/lib/adodb/adodb-time.inc.php

1,56 kB /var/www/revistas/lib/pkp/lib/adodb/adodb-iterator.inc.php

7,25 kB /var/www/revistas/lib/pkp/lib/adodb/drivers/adodb-postgres7.inc.php

31,48 kB /var/www/revistas/lib/pkp/lib/adodb/drivers/adodb-postgres64.inc.php

7,36 kB /var/www/revistas/lib/pkp/classes/core/Dispatcher.inc.php

2,59 kB /var/www/revistas/classes/core/Request.inc.php

22,48 kB /var/www/revistas/lib/pkp/classes/core/PKPRequest.inc.php

6,79 kB /var/www/revistas/lib/pkp/lib/phputf8/utils/validation.php

16,08 kB /var/www/revistas/lib/pkp/classes/core/PKPComponentRouter.inc.php

18,64 kB /var/www/revistas/lib/pkp/classes/core/PKPRouter.inc.php

1,95 kB /var/www/revistas/classes/core/PageRouter.inc.php

12,41 kB /var/www/revistas/lib/pkp/classes/core/PKPPageRouter.inc.php

4,76 kB /var/www/revistas/lib/pkp/classes/session/SessionDAO.inc.php

3,89 kB /var/www/revistas/lib/pkp/classes/session/Session.inc.php

12,28 kB /var/www/revistas/classes/journal/JournalDAO.inc.php

12,25 kB /var/www/revistas/classes/journal/Journal.inc.php

3,39 kB /var/www/revistas/lib/pkp/classes/metadata/MetadataTypeDescription.inc.php

2,46 kB /var/www/revistas/lib/pkp/classes/filter/ClassTypeDescription.inc.php

6,21 kB /var/www/revistas/lib/pkp/classes/filter/TypeDescription.inc.php

3,52 kB /var/www/revistas/lib/pkp/classes/filter/TypeDescriptionFactory.inc.php

3,03 kB /var/www/revistas/lib/pkp/classes/site/SiteDAO.inc.php

7,18 kB /var/www/revistas/lib/pkp/classes/site/Site.inc.php

8,19 kB /var/www/revistas/lib/pkp/classes/site/VersionDAO.inc.php

5,60 kB /var/www/revistas/lib/pkp/classes/site/Version.inc.php

434 bytes /var/www/revistas/plugins/generic/tinymce/index.php

13,85 kB /var/www/revistas/plugins/generic/tinymce/TinyMCEPlugin.inc.php

1,88 kB /var/www/revistas/lib/pkp/classes/plugins/GenericPlugin.inc.php

1,77 kB /var/www/revistas/lib/pkp/classes/plugins/LazyLoadPlugin.inc.php

2,18 kB /var/www/revistas/classes/plugins/Plugin.inc.php

21,74 kB /var/www/revistas/lib/pkp/classes/plugins/PKPPlugin.inc.php

413 bytes /var/www/revistas/plugins/generic/acron/index.php

9,71 kB /var/www/revistas/plugins/generic/acron/AcronPlugin.inc.php

7,78 kB /var/www/revistas/lib/pkp/classes/scheduledTask/ScheduledTaskHelper.inc.php

455 bytes /var/www/revistas/plugins/generic/usageStats/index.php

12,09 kB /var/www/revistas/plugins/generic/usageStats/UsageStatsPlugin.inc.php

4,03 kB /var/www/revistas/plugins/generic/usageStats/UsageStatsReportPlugin.inc.php

7,94 kB /var/www/revistas/classes/plugins/ReportPlugin.inc.php

439 bytes /var/www/revistas/plugins/generic/referral/index.php

8,67 kB /var/www/revistas/plugins/generic/referral/ReferralPlugin.inc.php

437 bytes /var/www/revistas/plugins/generic/webFeed/index.php

6,32 kB /var/www/revistas/plugins/generic/webFeed/WebFeedPlugin.inc.php

487 bytes /var/www/revistas/plugins/generic/objectsForReview/index.php

25,45 kB /var/www/revistas/plugins/generic/objectsForReview/ObjectsForReviewPlugin.inc.php

422 bytes /var/www/revistas/plugins/generic/formHoneypot/index.php

11,10 kB /var/www/revistas/plugins/generic/formHoneypot/FormHoneypotPlugin.inc.php

474 bytes /var/www/revistas/plugins/generic/stopForumSpam/index.php

6,41 kB /var/www/revistas/plugins/generic/stopForumSpam/StopForumSpamPlugin.inc.php

450 bytes /var/www/revistas/plugins/generic/usageEvent/index.php

13,03 kB /var/www/revistas/plugins/generic/usageEvent/UsageEventPlugin.inc.php

8,37 kB /var/www/revistas/classes/plugins/PluginSettingsDAO.inc.php

47 bytes /var/www/revistas/cache/fc-pluginSettings-42-tinymceplugin.php

259 bytes /var/www/revistas/cache/fc-pluginSettings-0-usagestatsplugin.php

115 bytes /var/www/revistas/cache/fc-pluginSettings-42-referralplugin.php

2,86 kB /var/www/revistas/plugins/generic/referral/Referral.inc.php

5,94 kB /var/www/revistas/plugins/generic/referral/ReferralDAO.inc.php

104 bytes /var/www/revistas/cache/fc-pluginSettings-42-webfeedplugin.php

117 bytes /var/www/revistas/cache/fc-pluginSettings-42-formhoneypotplugin.php

47 bytes /var/www/revistas/cache/fc-pluginSettings-42-stopforumspamplugin.php

1,91 kB /var/www/revistas/cache/fc-pluginSettings-0-acronplugin.php

2,21 kB /var/www/revistas/lib/pkp/classes/scheduledTask/ScheduledTaskDAO.inc.php

4,08 kB /var/www/revistas/lib/pkp/classes/scheduledTask/ScheduledTask.inc.php

637 bytes /var/www/revistas/pages/article/index.php

20,63 kB /var/www/revistas/pages/article/ArticleHandler.inc.php

16,98 kB /var/www/revistas/classes/rt/ojs/RTDAO.inc.php

2,62 kB /var/www/revistas/classes/rt/ojs/JournalRT.inc.php

3,27 kB /var/www/revistas/lib/pkp/classes/rt/RT.inc.php

5,57 kB /var/www/revistas/lib/pkp/classes/rt/RTStruct.inc.php

594 bytes /var/www/revistas/classes/handler/Handler.inc.php

14,50 kB /var/www/revistas/lib/pkp/classes/handler/PKPHandler.inc.php

1,70 kB /var/www/revistas/lib/pkp/classes/handler/validation/HandlerValidator.inc.php

1,22 kB /var/www/revistas/lib/pkp/classes/handler/validation/HandlerValidatorRoles.inc.php

1,40 kB /var/www/revistas/lib/pkp/classes/handler/validation/HandlerValidatorPolicy.inc.php

3,74 kB /var/www/revistas/lib/pkp/classes/security/authorization/RoleBasedHandlerOperationPolicy.inc.php

2,04 kB /var/www/revistas/lib/pkp/classes/security/authorization/HandlerOperationPolicy.inc.php

3,66 kB /var/www/revistas/lib/pkp/classes/security/authorization/AuthorizationPolicy.inc.php

1,49 kB /var/www/revistas/lib/pkp/classes/handler/validation/HandlerValidatorCustom.inc.php

1,22 kB /var/www/revistas/classes/handler/validation/HandlerValidatorJournal.inc.php

1,58 kB /var/www/revistas/classes/handler/validation/HandlerValidatorSubmissionComment.inc.php

2,93 kB /var/www/revistas/classes/rt/ojs/SharingRT.inc.php

8,45 kB /var/www/revistas/lib/pkp/lib/phputf8/utils/ascii.php

1,77 kB /var/www/revistas/lib/pkp/classes/security/authorization/RestrictedSiteAccessPolicy.inc.php

7,21 kB /var/www/revistas/lib/pkp/classes/security/authorization/AuthorizationDecisionManager.inc.php

2,68 kB /var/www/revistas/lib/pkp/classes/security/authorization/PolicySet.inc.php

1,26 kB /var/www/revistas/lib/pkp/classes/security/authorization/HttpsPolicy.inc.php

10,49 kB /var/www/revistas/classes/journal/JournalSettingsDAO.inc.php

43,17 kB /var/www/revistas/cache/fc-journalSettings-42.php

8,53 kB /var/www/revistas/classes/issue/IssueAction.inc.php

26,41 kB /var/www/revistas/classes/article/PublishedArticleDAO.inc.php

4,01 kB /var/www/revistas/classes/article/PublishedArticle.inc.php

23,89 kB /var/www/revistas/classes/article/Article.inc.php

20,50 kB /var/www/revistas/lib/pkp/classes/submission/Submission.inc.php

25,28 kB /var/www/revistas/classes/article/ArticleDAO.inc.php

7,44 kB /var/www/revistas/classes/article/AuthorDAO.inc.php

1,75 kB /var/www/revistas/classes/article/Author.inc.php

6,47 kB /var/www/revistas/lib/pkp/classes/submission/PKPAuthor.inc.php

7,05 kB /var/www/revistas/lib/pkp/classes/submission/PKPAuthorDAO.inc.php

17,91 kB /var/www/revistas/classes/article/ArticleGalleyDAO.inc.php

3,95 kB /var/www/revistas/classes/article/ArticleGalley.inc.php

3,87 kB /var/www/revistas/classes/article/ArticleFile.inc.php

4,68 kB /var/www/revistas/lib/pkp/classes/submission/SubmissionFile.inc.php

2,84 kB /var/www/revistas/lib/pkp/classes/file/PKPFile.inc.php

6,18 kB /var/www/revistas/classes/article/ArticleHTMLGalley.inc.php

9,79 kB /var/www/revistas/classes/article/ArticleFileDAO.inc.php

1,29 kB /var/www/revistas/lib/pkp/classes/file/PKPFileDAO.inc.php

15,67 kB /var/www/revistas/classes/article/SuppFileDAO.inc.php

7,82 kB /var/www/revistas/classes/article/SuppFile.inc.php

23,94 kB /var/www/revistas/classes/issue/IssueDAO.inc.php

17,59 kB /var/www/revistas/classes/issue/Issue.inc.php

15,50 kB /var/www/revistas/classes/security/RoleDAO.inc.php

3,51 kB /var/www/revistas/classes/user/UserDAO.inc.php

1,41 kB /var/www/revistas/classes/user/User.inc.php

13,07 kB /var/www/revistas/lib/pkp/classes/user/PKPUser.inc.php

17,36 kB /var/www/revistas/lib/pkp/classes/user/PKPUserDAO.inc.php

25,17 kB /var/www/revistas/classes/subscription/InstitutionalSubscriptionDAO.inc.php

14,81 kB /var/www/revistas/classes/subscription/SubscriptionDAO.inc.php

7,71 kB /var/www/revistas/classes/subscription/Subscription.inc.php

7,65 kB /var/www/revistas/classes/subscription/SubscriptionType.inc.php

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35,76 kB /var/www/revistas/lib/pkp/classes/form/FormBuilderVocabulary.inc.php

6,58 kB /var/www/revistas/lib/pkp/classes/site/SiteSettingsDAO.inc.php

1,26 kB /var/www/revistas/cache/fc-siteSettings-site.php

18,40 kB /var/www/revistas/classes/payment/ojs/OJSPaymentManager.inc.php

8,33 kB /var/www/revistas/classes/payment/ojs/OJSQueuedPayment.inc.php

1,09 kB /var/www/revistas/lib/pkp/classes/payment/QueuedPayment.inc.php

3,14 kB /var/www/revistas/lib/pkp/classes/payment/Payment.inc.php

2,82 kB /var/www/revistas/lib/pkp/classes/payment/PaymentManager.inc.php

17,28 kB /var/www/revistas/classes/journal/SectionDAO.inc.php

7,65 kB /var/www/revistas/classes/journal/Section.inc.php

8,31 kB /var/www/revistas/lib/pkp/classes/comment/CommentDAO.inc.php

4,20 kB /var/www/revistas/lib/pkp/classes/comment/Comment.inc.php

15,26 kB /var/www/revistas/classes/subscription/IndividualSubscriptionDAO.inc.php

971 bytes /var/www/revistas/classes/subscription/IndividualSubscription.inc.php

23,69 kB /var/www/revistas/lib/pkp/classes/citation/CitationDAO.inc.php

6,25 kB /var/www/revistas/lib/pkp/classes/citation/Citation.inc.php

5,50 kB /var/www/revistas/lib/pkp/plugins/metadata/nlm30/schema/Nlm30CitationSchema.inc.php

8,48 kB /var/www/revistas/lib/pkp/classes/metadata/MetadataSchema.inc.php

14,65 kB /var/www/revistas/lib/pkp/classes/metadata/MetadataProperty.inc.php

5,41 kB /var/www/revistas/lib/pkp/plugins/metadata/nlm30/filter/Nlm30CitationSchemaCitationAdapter.inc.php

12,52 kB /var/www/revistas/lib/pkp/classes/metadata/MetadataDataObjectAdapter.inc.php

7,74 kB /var/www/revistas/lib/pkp/classes/filter/PersistableFilter.inc.php

12,99 kB /var/www/revistas/lib/pkp/classes/filter/Filter.inc.php

3,54 kB /var/www/revistas/lib/pkp/classes/filter/FilterGroup.inc.php

18,24 kB /var/www/revistas/lib/pkp/classes/metadata/MetadataDescription.inc.php

1,61 kB /var/www/revistas/lib/pkp/plugins/metadata/nlm30/schema/Nlm30NameSchema.inc.php

414 bytes /var/www/revistas/plugins/pubIds/doi/index.php

8,76 kB /var/www/revistas/plugins/pubIds/doi/DOIPubIdPlugin.inc.php

15,52 kB /var/www/revistas/classes/plugins/PubIdPlugin.inc.php

63 bytes /var/www/revistas/cache/fc-pluginSettings-0-usageeventplugin.php

363 bytes /var/www/revistas/cache/fc-pluginSettings-42-doipubidplugin.php

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REOC - Revista de Estudos em Organizações e Controladoria

AS FORMAÇÕES DISCURSIVAS DOS RELATÓRIOS EMPRESARIAIS OFICIAIS: CASOS DE CONSTRUÇÃO DE SIMULACROS EM PEQUENAS E MÉDIAS EMPRESAS

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