Valoração de ativos intangíveis na indústria criativa a partir de critérios contábeis Brasileiros : Aplicação no contexto de pinturas consideradas obras de arte / Mauro Evandro de Souza Negruni.

Activity: Examination


The general purpose of this research is reviewing how the Brazilian accounting criteria for valuation of intangible assets is applicable to works of art, especially paintings, in the scope of Creative Industry. The motivation to perform such study was the possibility of proposing a convergence between market criteria for works of art (paintings) and accounting standards. Thus, the question in this study aimed at assessing whether the subjectivity inherent to market criteria for art could be included in the accounting standards, providing solidity to valuation of intangible assets of the Creative Industry. Today, Accounting Science demands initial valuation as per acquisition/production cost, allowing a subsequent revaluation by market value. Based on writers such as Gombrich (2013), Bourdieu (2018), Bachelard (2007), Maffesoli (2009) and Fischer (2015), from a perspective of arts and social relations, and in correlation with Accounting Science writers such as Catty (2013), Hubbard (2015) and Edvinsson & Malone (1998), it became possible to create scripts for semi-structured interviews to be applied to a sample of painters and managers of art galleries in the State of Rio Grande do Sul. Based on the collected data, it was possible to review the categories established a priori and relate them to theoretical reference. In order to do so, the source in pursuing the state of the art on the subject of this study included SciELO (2019) and Scopus (2019) databases. The option was for a basic or pure nature exploratory study, with a qualitative approach, which was supported by document analysis, in depth interviews and survey. Therefore, the review performed a triangulation between documents (accounting standards and writers), writers on the subjectivity of art and the findings of field research (in depth interviews and survey). The finding was the evidence of a distance between valuation criteria according to painters and gallery managers, and accounting standards, which led to the conclusion that paintings are unique pieces that generate a specific relation between painter and admirer, from the moment of its creation by technique, by aesthetics, by the symbolic exchange relation and by the social aspect. Thus, the market value proposed by Accounting Science is a weak parameter, as concluded in this study, which proposes the inclusion of subjectivity (social relation with the object) as an accounting criterion to obtain the fair value
Period30 Jun 2020
ExamineeMauro Evandro de Souza Negrun
Examination held at
  • Universidade Feevale
Degree of RecognitionMaster