Accounting Standard for Ergonomics: Relation of Ergonomics and Accounting

Abstract

The presentation of costs in ergonomics has been studied for some years, and has been increasingly used by professionals in the field. These costs, whether regarding the lack of ergonomics or regarding the ergonomic intervention can generate equity variations in the companies, which must be demonstrated in a reliable way to the stakeholders. This paper aims to demonstrate that the ergonomic intervention causes changes in the equity of the companies and, therefore, should present a unique accounting standardization. This paper presents a case in the food industry, more specifically a pasta production plant that outputs several pasta products. After the ergonomic intervention, the company presented accounting values that did not represent the reality of the company, indicating a variation of 5% when they should present a variation of less than 1%. The value of the company’s assets would be lower, so that the expenses would be overestimated in the first year, presenting a lower profit than the real, presenting a profit lower than the real in the first period, and above the real in later periods. Incorrect disclosure of these variations may cause problems for investors who will not have access to the information needed to make the best decision.