Ensaio sobre o papel da organização das nações unidas no processo de harmonização contabilística
iniciativas durante o período 1953-2009
DOI :
https://doi.org/10.26784/issn.1886-1881.v15i2.336Mots-clés :
Harmonização contabilística, Normalização contabilística, Organização das Nações Unidas, Teoria InstitucionalRésumé
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.
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