Legal-accounting interfaces in law recovery procedures in São Paulo City District Court

Authors

  • Ivam Ricardo Peleias Fundação Escola de Comércio Álvares Penteado - FECAP e Pontifícia Universidade Católica de São Paulo - PUC-SP Author
  • Sérgio Moro Jr. Fundação Escola de Comércio Álvares Penteado - FECAP Author
  • Elionor Farah Jreige Weffort Fundação Escola de Comércio Álvares Penteado - FECAP Author
  • Martinho Maurício Gomes De Ornelas Professor aposentado da Pontifícia Universidade Católica de São Paulo - PUC-SP Author

DOI:

https://doi.org/10.4025/enfoque.v35i2.30607

Keywords:

Contabilidade. Contador. Perícia Contábil. Recuperação Judicial. Brasil

Abstract

Judicial reorganization, based on Brazilian Law 11.101/2005, has legal and accounting connections, and is responsible for studying the presence of Accountancy and accountants in six judicial processes, in two bankruptcy and judicial reorganization courts - Fórum João Mendes Jr. – São Paulo city, Brazil. It is a descriptive research, based on documental and content analysis, with the triangulation of interviews with judges, four legal administrators and the analysis of six processes by debtor companies. Accountancy appears in the analysed processes, through the financial statements joined by debtor companies. The accountants act as court appointed experts, helping judges and legal administrators. However, they do not act as managers. It was found the timid presence of Accountancy and accountants in the analyzed processes. Judicial reorganization is deferred without a deep accountant analysis of the joined financial statements, to help the debtor companies.

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Author Biographies

  • Ivam Ricardo Peleias, Fundação Escola de Comércio Álvares Penteado - FECAP e Pontifícia Universidade Católica de São Paulo - PUC-SP
    Professor e Pesquisador Contábil na Fundação Escola de Comércio Ãlvares Penteado - FECAP e na Pontifícia Universidade Católica de São Paulo - PUC-SP
  • Sérgio Moro Jr., Fundação Escola de Comércio Álvares Penteado - FECAP
    Mestre em Ciências Contábeis e Professor da Fundação Escola de Comércio Ãlvares Penteado
  • Elionor Farah Jreige Weffort, Fundação Escola de Comércio Álvares Penteado - FECAP
    Professora e Pesquisadora Contábil da Fundação Escola de Comércio Ãlvares Penteado - FECAP
  • Martinho Maurício Gomes De Ornelas, Professor aposentado da Pontifícia Universidade Católica de São Paulo - PUC-SP
    Doutor em Ciências Contábeis pela FEA-USP e Mestre em Ciências Contábeis pela Pontifícia Universidade Católica de São Paulo - PUC-SP

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Published

2016-08-18

Issue

Vol. 35 No. 2 (2016)

Section

Original Articles

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How to Cite

Peleias, I. R., Moro Jr., S., Weffort, E. F. J., & De Ornelas, M. M. G. (2016). Legal-accounting interfaces in law recovery procedures in São Paulo City District Court. Enfoque: Reflexão Contábil, 35(2), 17-34. https://doi.org/10.4025/enfoque.v35i2.30607