EFICIÊNCIA DO RELACIONAMENTO ENTRE ORDEM DOS CONTABILISTAS DE MOÇAMBIQUE E INTERNATIONAL ACCOUNTING STANDARDS BOARD (COMMITTEE): BENEFÍCIOS, DESAFIOS E PERSPECTIVAS
EFICIÊNCIA DO RELACIONAMENTO ENTRE ORDEM DOS CONTABILISTAS DE MOÇAMBIQUE E INTERNATIONAL ACCOUNTING STANDARDS BOARD (COMMITTEE): BENEFÍCIOS, DESAFIOS E PERSPECTIVAS
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DOI: https://doi.org/10.22533/at.ed.149112522042
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Palavras-chave: OCAM; Contabilidade Internacional, IASB
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Keywords: OCAM; International Account and IASB.
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Abstract: In Mozambique, the Order of Accountants (OCAM) plays a key role in the adoption and implementation of the standards established by the International Accounting Standards Board (IASB). This study analyzes the efficiency of the relationship between OCAM and the IASB, considering the benefits, challenges and perspectives of this collaboration. The research adopted a qualitative approach, seeking to understand the impacts of this relationship on the financial environment and its challenges in Mozambique. Regarding the objective, this is a descriptive study, and the data collection techniques included a bibliographic review on international standards, as well as analysis of institutional documents and OCAM reports. The results indicate that cooperation between OCAM and IASB has contributed to the improvement of accounting standards in the country, increasing the level of transparency and reliability of accounting statements. However, challenges were identified, such as the need for continuous updating of professionals and the costs associated with the implementation of international standards. In view of these findings, it is recommended that Mozambican entities reinforce IASB migration programs, creating mechanisms that facilitate adaptation to international standards, promoting a more efficient alignment between IASB guidelines and the local reality.
- Imelda Alberto Simão Saraiva
- Viegas Wirssone Nhenge