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Advisor(s)
Abstract(s)
A cultura contabilística de cada país e os diferentes interesses dos utilizadores da
informação financeira são frequentemente encarados como obstáculos à plena
harmonização contabilística.
Este trabalho propõe-se a analisar as diferenças em termos da cultura e dos interesses profissionais dos utilizadores da informação financeira a partir da participação dos respondentes nos processos de emissão/alteração de normas do International Accounting Standard Board (IASB). Para o efeito, foram analisadas as comment letters enviadas ao IASB no contexto da primeira parte da primeira fase do projeto de substituição da International Accounting Standard (IAS) 39: Financial Instruments - Recognition and Measurement pela International Financial Reporting Standard (IFRS) 9.
Os respondentes foram identificados em função da classificação proposta por Gray (1988), relativamente ao primeiro estudo (diferenças em termos da cultura), e consoante o grupo de stakeholder, relativamente ao segundo estudo (diferenças em termos dos distintos
interesses profissionais). Os dados recolhidos foram posteriormente submetidos ao teste não paramétrico do qui-quadrado.
Os resultados deste estudo indicam que há diferenças em termos da cultura nas respostas obtidas particularmente no contexto do valor contabilístico do conservadorismo, não se identificando evidências de tais diferenças para os valores do secretismo, do profissionalismo e da uniformidade. Verifica-se, ainda, a existência de diferenças significativas entre as respostas obtidas sobretudo entre o grupo dos preparadores financeiros e dos organismos reguladores e/ou normalizadores e associações profissionais ligadas à Contabilidade.
Em futuras investigações, sugere-se o alargamento deste estudo a outras normas que se encontram igualmente em processo de alteração ou substituição.
The accounting culture of each country, and the different interests of financial reporting users are often seen as obstacles to absolute accounting harmonization. This study proposes to analyze the differences in terms of culture and professional interests of users of financial reporting in the context of participation in the International Accounting Standard Board’s (IASB) due process before on a new standard or amendment to existing standards. For this purpose were analyzed the comment letters sent to IASB in the first phase of the first part of the project of International Financial Reporting Standard (IFRS) 9, which will replace International Accounting Standard (IAS) 39: Financial Instruments - Recognition and Measurement. The answers were identified according to Gray’s (1988) classification on the first study (differences in terms of culture), and according to stakeholder groups in the second study (differences on professional interests). The collected data were subsequently submitted to chi-square test. The results of this research shows that are differences in terms of culture in answers given by participants, particularly in the context of conservatism, not have been identified evidences of such differences for the values of secrecy, uniformity and professionalism. It is also evidence the differences between the answers given especially by financial preparers and by normalizing or regulatory bodies. In future research, it is suggested to extend of this study to new standard or amendment to existing standards other than IAS 39.
The accounting culture of each country, and the different interests of financial reporting users are often seen as obstacles to absolute accounting harmonization. This study proposes to analyze the differences in terms of culture and professional interests of users of financial reporting in the context of participation in the International Accounting Standard Board’s (IASB) due process before on a new standard or amendment to existing standards. For this purpose were analyzed the comment letters sent to IASB in the first phase of the first part of the project of International Financial Reporting Standard (IFRS) 9, which will replace International Accounting Standard (IAS) 39: Financial Instruments - Recognition and Measurement. The answers were identified according to Gray’s (1988) classification on the first study (differences in terms of culture), and according to stakeholder groups in the second study (differences on professional interests). The collected data were subsequently submitted to chi-square test. The results of this research shows that are differences in terms of culture in answers given by participants, particularly in the context of conservatism, not have been identified evidences of such differences for the values of secrecy, uniformity and professionalism. It is also evidence the differences between the answers given especially by financial preparers and by normalizing or regulatory bodies. In future research, it is suggested to extend of this study to new standard or amendment to existing standards other than IAS 39.
Description
Mestrado em Contabilidade
Keywords
Cultura Grupos de interesse Harmonização Normas Internacionais de contabilidade Sistemas contabilísticos Culture Stakeholders Group Accounting Harmonization Internacional Accounting Standards Accounting Systems