Publicação
The reality of the Angolan accounting regulation and financial reporting system
| Resumo: | This Work Project depicts the reality of accounting regulation and financial reporting in Angola by describing the accounting system through an analysis of characteristics for international comparison and thereafter classifying it comparably to worldwide accounting systems. Based on seven unstructured interviews and the case study research methodology, the findings suggest that the accounting system is heavily state-regulated and influenced, although a shift toward an economic needs based system is emerging. At this point, Angola’s accounting system is classified as a Continental European System per Nobes and Parkers (2008) two-group classification. |
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| Autores principais: | Santos, Tânia Gonçalves dos |
| Assunto: | Financial reporting Accounting system Continental European system Angola. |
| Ano: | 2018 |
| País: | Portugal |
| Tipo de documento: | dissertação de mestrado |
| Tipo de acesso: | acesso aberto |
| Instituição associada: | Universidade Nova de Lisboa |
| Idioma: | inglês |
| Origem: | Repositório Institucional da UNL |
| Resumo: | This Work Project depicts the reality of accounting regulation and financial reporting in Angola by describing the accounting system through an analysis of characteristics for international comparison and thereafter classifying it comparably to worldwide accounting systems. Based on seven unstructured interviews and the case study research methodology, the findings suggest that the accounting system is heavily state-regulated and influenced, although a shift toward an economic needs based system is emerging. At this point, Angola’s accounting system is classified as a Continental European System per Nobes and Parkers (2008) two-group classification. |
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