Mecanismos de controlo das normas internacionais de contabilidade
Abstract
Objetivo: O objetivo desta investigação tem como objetivo proceder a uma análise, ainda que sumária, sobre o processo de harmonização contabilística, bem como a necessidade de efetivos mecanismos de controlo, com vista a avaliar, se a sua implementação contribui para a melhoria da qualidade da informação financeira.
Desenho/metodologia/abordagem: Através de uma revisão de literatura, procederemos a uma breve análise sobre harmonização contabilística a nível internacional, com particular incidência no caso português, posteriormente, focar-nos-emos nos mecanismos de controlo.
Limitações de investigação: Ainda que, assistindo a uma globalização de mercados, acompanhada da obrigatoriedade de adoção das normas internacionais de contabilidade, a escassez de estudos acerca dos mecanismos de controlo apresenta-se como principal limitação.
Resultados: A globalização dos mercados e da economia conduziu à necessidade de comparabilidade da informação financeira. A divulgação de informação a partir do normativo Internacional, pela sua complexidade, exige a necessidade de mecanismos de controlo eficientes. Contudo, não conseguimos identificar muitos estudos realizados acerca dos mecanismos de controlo.
Implicações práticas: Torna-se necessário realizar estudos acerca desta temática em todo o mundo, com vista perceber se a existência de adequados mecanismos de controlo podem conduzir a uma informação financeira de maior qualidade.
Originalidade/valor:A literatura tem vindo a analisar o impacto da adoção das normas internacionais de contabilidade, não se focando nos mecanismos de controlo. Hoje, importa conhecer o importante papel que os mecanismos de controlo, em diferentes contextos nacionais e internacionais, têm no aumento da qualidade da informação financeira.
Palavras-chave: Globalização, International Accounting Standards Board (IASB), mecanismo de controlo.
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