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Ensaio sobre o papel da Organização das Nações Unidas no processo de Harmonização Contabilística - Iniciativas durante o período 1953-2009
[Essay on the United Nations and the accounting harmonization process – Initiatives during the period 1953-2009]

Author

Listed:
  • Saraiva, Helena I. B.

    (Polytechnic Institute of Guarda)

  • Carqueja, Hernâni O.

    (Ex-docente. Universidade do Porto)

Abstract

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.

Suggested Citation

  • Saraiva, Helena I. B. & Carqueja, Hernâni O., 2018. "Ensaio sobre o papel da Organização das Nações Unidas no processo de Harmonização Contabilística - Iniciativas durante o período 1953-2009 [Essay on the United Nations and the accounting harmonization process – Initiatives during the period 1953-2," De Computis, Universidad Pablo de Olavide, vol. 15(2), pages 108-132.
    • Handle: RePEc:dec:articl:2018:15:2:108-132
    DOI: 10.26784/issn.1886-1881.v15i2.336
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