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A Contabilidade Financeira e o Conflito Social

Listed author(s):
  • Manuel Castelo Branco


Este artigo analisa a contabilidade financeira e as normas contabilísticas como desempenhando uma função de mediação nas relações entre as pessoas, envolvendo questões de natureza política e moral. Nesta perspectiva, é necessário fazer da equidade no tratamento das diferentes partes interessadas na regulação contabilística um objectivo desta. Isto passa pelo reconhecimento dos concorrentes como um utilizador potencial da informação divulgada pelas empresas cujas necessidades não devem ser reconhecidas como legítimas e pela promoção do fornecimento de informação útil para outros agentes interessados nas empresas para além dos fornecedores de capital.

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Article provided by Faculty of Economics, University of Coimbra in its journal Notas Económicas.

Volume (Year): (2002)
Issue (Month): 16 (November)
Pages: 48-60

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Handle: RePEc:gmf:journl:y:2002:i:16:p:48-60
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