Ensaio sobre o papel da organização das nações unidas no processo de harmonização contabilística - iniciativas durante o período 1953-2009

Helena I. B. Saraiva, Hernâni O. Carqueja

Resumen


O presente trabalho visa contribuir para a clarificação do importante papel desempenhado pela ONU no processo global de harmonização contabilística. Foi analisada a respetiva contribuição, assim como os papéis assumidos pela entidade ao longo do tempo, e ainda as relações com outras entidades com responsabilidade nesta área. O trabalho foi conduzido através de um processo intensivo de análise da documentação emitida pela entidade, complementado com revisão bibliográfica nas áreas da harmonização e da teoria institucional. O resultado da análise permite concluir que, apesar de relativamente pouco abordado, o papel da ONU neste tema assumiu e continua a assumir profunda relevância.


Palabras clave


Harmonização contabilística. Normalização contabilística. Organização das Nações Unidas. Teoria Institucional.

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Referencias


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DOI: http://dx.doi.org/10.26784/issn.1886-1881.v15i2.336

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Copyright (c) 2018 Helena I. B. Saraiva, Hernâni O. Carqueja

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