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O sistema de regulamentação contabilística e o relato financeiro na Guiné-Bissau
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Abstract(s)
Esta dissertação analisa a evolução do sistema contabilístico da Guiné-Bissau, nomeadamente o processo de convergência do Sistema de Contabilidade da Organização para Harmonização do Direito dos Negócios em África (SYSCOHADA) com as normas internacionais de relato financeiro (NIRF). Pretende-se perceber em que medida os laços políticos e culturais influenciaram este processo de convergência no país, e ainda as ligações
entre as dimensões culturais, sociais, económicas e financeiras, assim como as respetivas influências na fiscalidade, no ensino e na formação profissional, na organização da profissão contabilística, com base na classificação dos sistemas contabilísticos de Nobes (1998). A Guiné-Bissau é um país membro da Organização para Harmonização dos Negócios em África (OHADA), entidade responsável por edificar e oficializar as normas contabilísticas, que são aprovados através de ato uniforme que envolve dezassete países africanos, o que explica que seja influenciado ou influencie outros países membros daquela organização.
Esta investigação contribui para a literatura no domínio da contabilidade e relato financeiro no continente africano, em geral, área ainda pouco explorada e pouco conhecida da comunidade académica, e da Guiné-Bissau, em particular, país independente desde 1973, depois de um período de vários séculos de existência como antiga colónia portuguesa.
This dissertation aims to analyse the evolution of the accounting system in Guinea-Bissau, namely the convergence process of SYSCOHADA with the International Financial Reporting Standards (IFRS). It is intended to understand to what extent political and cultural ties have influenced this convergence process in the country, and the links between the cultural, social, economic and financial dimensions, as well as their respective influences on taxation, education and vocational training, the organization of the accounting profession, based on the classification of accounting systems of Nobes (1998). Guinea-Bissau is a member country of the Organization for the Harmonization of Business in Africa (OHADA), an entity responsible for building and officialising accounting standards, which are approved through a uniform act involving seventeen African countries, which explains that it is influenced or influences other member countries of that organization. This research contributes to the literature in the field of accounting and financial reporting in the African continent, in general, an area still little explored and little known by the academic community, and Guinea-Bissau an independent country since 1973, after a period of several centuries of existence as a former Portuguese colony.
This dissertation aims to analyse the evolution of the accounting system in Guinea-Bissau, namely the convergence process of SYSCOHADA with the International Financial Reporting Standards (IFRS). It is intended to understand to what extent political and cultural ties have influenced this convergence process in the country, and the links between the cultural, social, economic and financial dimensions, as well as their respective influences on taxation, education and vocational training, the organization of the accounting profession, based on the classification of accounting systems of Nobes (1998). Guinea-Bissau is a member country of the Organization for the Harmonization of Business in Africa (OHADA), an entity responsible for building and officialising accounting standards, which are approved through a uniform act involving seventeen African countries, which explains that it is influenced or influences other member countries of that organization. This research contributes to the literature in the field of accounting and financial reporting in the African continent, in general, an area still little explored and little known by the academic community, and Guinea-Bissau an independent country since 1973, after a period of several centuries of existence as a former Portuguese colony.
Description
Dissertação, Mestrado, Contabilidade e Fiscalidade, Instituto Politécnico de Santarém, Escola Superior de Gestão e Tecnologia, 2023
Keywords
Contabilidade Técnicos Oficiais de Contas SYSCOHADA SYSCOA Sistema contabilístico Guiné-Bissau Relato financeiro ORNATOC Accounting Accountants Accounting system Financial reporting Guinea-Bissau
Citation
Candé, M. (2023). O sistema de regulamentação contabilística e o relato financeiro na Guiné-Bissau (Mestrado). Escola Superior de Gestão e Tecnologia, Santarém. Disponível na WWW em:<http://hdl.handle.net/10400.15/4454>