| Name: | Description: | Size: | Format: | |
|---|---|---|---|---|
| 1.31 MB | Adobe PDF |
Authors
Advisor(s)
Abstract(s)
As normas do International Accounting Standard Board (IASB) são normas do tipo principle-based standards, que delegam ao julgamento profissional a decisão em matérias contabilísticas a partir de conceitos especificamente delineados nas referidas normas, com implicações no relato financeiro. Por outro lado, de acordo com Gray (1988), os valores contabilísticos encontram-se relacionados com as práticas adotadas pelos preparadores da informação financeira que se materializam na forma, conteúdo e características qualitativas presentes no relato financeiro.
A presente dissertação tem como objetivo analisar a influência da cultura sobre o julgamento profissional, através da análise da existência de diferenças significativas relativamente às decisões em torno da divulgação ou reconhecimento de ativos e passivos, bem como validar (ou não) a classificação atribuída por Gray (1988) a Portugal no que respeita aos valores contabilísticos do conservadorismo e do secretismo. Para o efeito, foram analisados os conceitos previstos na Norma Contabilística e de Relato Financeiro (NCRF) 21, intitulada Provisões, Passivos Contingentes e Ativos Contingentes.
Os dados foram recolhidos a partir de um questionário conduzido aos preparadores da informação financeira (Técnicos Oficiais de Contas) em Portugal, resultando na obtenção de uma amostra de 408 profissionais.
Os resultados obtidos a partir de técnicas estatísticas bivariadas permitiram identificar diferenças significativas na perceção dos profissionais em torno da divulgação e do reconhecimento de passivos e ativos, constatando-se uma tendência mais fortalecida para a divulgação ou o reconhecimento de passivos. No que concerne aos valores do conservadorismo e do secretismo, e a partir de técnicas estatísticas multivariadas, foi possível verificar um maior grau de conservadorismo como valor contabilístico em Portugal, bem como a existência de uma associação entre os referidos valores.
Pretende-se que este estudo desperte a atenção de organismos normalizadores relativamente à importância dos aspetos relacionados com a informação divulgada no relato financeiro, particularmente quando está em causa o julgamento profissional.
The standards of the International Accounting Standard Board (IASB) are based on principle-based standards, who delegate the decision to the professional judgment in accounting matters from concepts specifically delineated in these standards, with implications in the financial reporting. Moreover, according to Gray (1988), the accounting values are related to the practices adopted by preparers of financial information that materialize in the form, content and quality characteristics present in financial reporting. The present dissertation aims to analyze the influence of culture on professional judgment, by analyzing the existence of significant differences regarding decisions around disclosure or recognition of assets and liabilities, as well as validate (or not) the rating assigned by Gray (1988) to Portugal with regard to the accounting values of conservatism and secrecy. To this end, the concepts contained in the national accounting and financial reporting standard (NCRF) 21, entitled Provisions, Contingent Liabilities and Contingent Assets were analyzed. The data were collected from a questionnaire conducted to the preparers of financial information (Chartered Accountants) in Portugal, resulting in a sample of 408 professionals. The results from bivariate statistical techniques allowed identifying significant differences in the perception of professionals around the disclosure and recognition of liabilities and assets, though there is a stronger tendency for the disclosure or recognition of liabilities. Regarding the values of conservatism and secrecy, and from multivariate statistical techniques, it was possible to verify a greater degree of conservatism as accounting value in Portugal, as well as the existence of an association between those values. It is intended that this study will arouse the attention of standard-setting bodies on the importance of aspects related to information disclosed in financial reporting, particularly when this involves professional judgment.
The standards of the International Accounting Standard Board (IASB) are based on principle-based standards, who delegate the decision to the professional judgment in accounting matters from concepts specifically delineated in these standards, with implications in the financial reporting. Moreover, according to Gray (1988), the accounting values are related to the practices adopted by preparers of financial information that materialize in the form, content and quality characteristics present in financial reporting. The present dissertation aims to analyze the influence of culture on professional judgment, by analyzing the existence of significant differences regarding decisions around disclosure or recognition of assets and liabilities, as well as validate (or not) the rating assigned by Gray (1988) to Portugal with regard to the accounting values of conservatism and secrecy. To this end, the concepts contained in the national accounting and financial reporting standard (NCRF) 21, entitled Provisions, Contingent Liabilities and Contingent Assets were analyzed. The data were collected from a questionnaire conducted to the preparers of financial information (Chartered Accountants) in Portugal, resulting in a sample of 408 professionals. The results from bivariate statistical techniques allowed identifying significant differences in the perception of professionals around the disclosure and recognition of liabilities and assets, though there is a stronger tendency for the disclosure or recognition of liabilities. Regarding the values of conservatism and secrecy, and from multivariate statistical techniques, it was possible to verify a greater degree of conservatism as accounting value in Portugal, as well as the existence of an association between those values. It is intended that this study will arouse the attention of standard-setting bodies on the importance of aspects related to information disclosed in financial reporting, particularly when this involves professional judgment.
Description
Mestrado em Auditoria
Keywords
Harmonização contabilística Valores culturais Valores contabilísticos Práticas contabilísticas Julgamento profissional Accounting harmonization Cultural values Accounting values Accounting practices Professional judgment