A materialização contábil da ação ergonômica: subsídios e fundamentos para a elaboração da nota técnica de ergonomia em demonstrativos contábeis

Abstract

This thesis aims at highlight the importance of Ergonomics for users of financial statements in companies, highlighting the points of interest where ergonomists must pay attention to the informational demand that accountants will disclose to society. In this way, the users of the financial statements may have access to reliable information related to the equity variations that an ergonomic action, or their absence, can cause in the company’s equity structure. Accountants, ergonomists, shareholders and stakeholders will benefit from the reliable disclosure of accounting information related to ergonomics. Therefore, we presented three cases in which there were significant variations and talked about possible applications of accounting standards, demonstrating situations that should be disclosed, however due to absence of standard, they were not. At the end, it presented an accounting technical guidance applicable in cases of ergonomic action in companies, elaborated in such a way that users are not harmed by the absence of such information.