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Conservatism as a cultural accounting value: An empirical study from the perspective of chartered accountants and auditors in Mozambique
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Autores
Orientador(es)
Resumo(s)
The study aims to evaluate the potential influence of the cultural value of conservatism on the professional
judgment of accountants and certified auditors of Mozambique, from the interpretation and application of
the concepts underlying the International Accounting Standard (IAS) 37 of the International Accounting
Standard Board (IASB). The study is supported by data from a questionnaire disseminated between July
2020 and February 2021. The answers of a sample of 364 professionals are analyzed. The McNemar and
Chi-Square tests were used to analyze the results. The results allowed identifying the conservatism
through the existence of significant differences in the interpretation and application of the concepts of
assets and liabilities. Therefore, the study reasonably confirms the classification attributed by Gray (1988)
to african countries where Mozambique is located. These results remained stable even after the analysis
due to different demographic variables. Studies of this nature are not known in Portuguese-speaking
African countries, where empirical research on the subject is still incipient.
Descrição
Palavras-chave
comparability conservatism culture interpretation
Contexto Educativo
Citação
Langa, E., & Albuquerque, F. (2023). Conservatism as a cultural accounting value: An empirical study from the perspective of chartered accountants and auditors in Mozambique. Contaduría Y Administración, 69(1), e423. https://doi.org/10.22201/fca.24488410e.2024.4682