Revista Caribeña de Ciencias Sociales 13(6), pp. 1-22.
ISSN/ISBN: Not available at this time. DOI: 10.55905/rcssv13n6-007
Note - this is a foreign language paper: POR
Abstract: This research presents, through a case study, the applicability of the law of anomalous numbers, currently known as the Newcomb-BenfordLaw in the process of controlling the activities and financial statements of organizations. Through the survey of works published in recent years, it is possible to know the nature of the usefulness of the Newcomb-Benford law and Contabilometry in organizations in relation to the definition of the concepts used. The relevance and applicability of the Newcomb-Benford law are verified, in several situations within the need for management and control of the strategies and goals required in the business world,since there are few works that deal with the application of the Newcomb-Benford law in the control of organizations and with the proposal of using the method in the monitoring of their financial results. The methodology used will be exploratory research with the application of a case study in the analysis of balance sheets for the period 2004 to 2013 in a company that works with machines and equipment located in the State of São Paulo, in the Campinas Region, in relation to the veracity of the law for the first, second, third and fourth digits.
Bibtex:
@article{,
author = {Janaina Aparecida Joaquim de Oliveira and Carlos Eduardo Francischetti and Ronie Galeano and Ekahri Johnstone Mandota},
title = {Comprovação das premissas da lei dos números anômalos ou lei de Newcomb-Benford para a contabilometria: uma análise em uma pequena empresa de máquinas e equipamentos},
year = {202},
journal = {Revista Caribeña de Ciencias Sociales},
volume = {13},
number = {6},
pages = {1—22},
url = {https://revistacaribena.com/ojs/index.php/rccs/article/view/4023/2894},
doi = {10.55905/rcssv13n6-007},
}
Reference Type: Journal Article
Subject Area(s): Accounting