Um estudo sobre a aplicação do princípio da entidade na gestão dos negócios por parte dos permissionários dos quiosques no Parque Sólon de Lucena em João Pessoa

Abstract

The Accounting Principles represent the essence of the doctrines and theories related to Accounting Science. In CRC's opinion, among the principles listed in Resolution No. 750/93 is the Entity Principle, which states in other respects that the shareholders' equity can not be mixed with the company's equity. Therefore, the present study had as objective to identify about the Entity Principle in the management of the business in the perception of the permission holders of the kiosks in the Park Solón de Lucena in João Pessoa. The method used for this research was descriptive, bibliographic and data collection. A questionnaire was applied in person to the permit holders established at the Parque Solón de Lucena kiosks. 13 questionnaires were answered with the information obtained, tables were drawn up showing all the results. In this way, it is concluded that the permission holders do not use the Entity Principle to control their company, which makes it difficult to understand their financial results.