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A Contabilidade Financeira e o Conflito Social

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  • Manuel Castelo Branco

    (ISCA)

Abstract

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.

Suggested Citation

  • Manuel Castelo Branco, 2002. "A Contabilidade Financeira e o Conflito Social," Notas Económicas, Faculty of Economics, University of Coimbra, issue 16, pages 48-60, November.
  • Handle: RePEc:gmf:journl:y:2002:i:16:p:48-60
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