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Authors
Abstract(s)
A importância das cooperativas na atual realidade económica e social traduz-se na
necessidade de uma maior transparência na prestação do relato financeiro. Assim, com esta
motivação determinamos como objectivo principal deste estudo analisar, caracterizar e verificar a
evolução do relato financeiro das cooperativas no período de 1914 a 2014, tendo por base a
centenária Cooperativa do Pedreiros.
Deste modo, utilizando uma metodologia qualitativa, com recurso à análise de conteúdo e a
uma análise empírica, procede-se a uma análise exaustiva de vários documentos, nomeadamente:
documentação avulsa, documentos de arquivo, artefactos físicos (dada a longevidade da
Cooperativa dos Pedreiros), estatutos da Cooperativa dos Pedreiros, legislação, relatórios
financeiros, balanços e demonstrações dos resultados. Também se recorreu à entrevista a fim de
consolidar o trabalho realizado através da análise de conteúdo.
A informação obtida mostra que as alterações ocorridas no relato financeiro ao longo do
período em análise estão relacionadas, por um lado, com a natural evolução do relato financeiro
como resultado do processo de normalização e harmonização contabilística e, por outro lado, pela
maior exigência e necessidade de informação mais esclarecedora para os seus principais
destinatários, os cooperadores. Verificou-se, ainda, que no caso da Cooperativa dos Pedreiros, a
sua organização exemplar no processo administrativo e contabilístico foi e continua a ser um dos
fatores determinantes para o seu sucesso e sua longevidade, mostrando assim que uma entidade
que tenha por base uma boa organização contabilística e que informa de forma transparente os
seus stakeholders tem os alicerces criados para o sucesso.
The importance of cooperatives in the current economic and social reality translates into the need for greater transparency in providing financial reporting. So, with this motivation we determine the main objective of this study, that is to analyze, characterize and verify the evolution of the financial reporting of cooperatives in the period 1914-2014, based on the centuries-old Cooperative of Masons. Thus, using a qualitative methodology together with a content analysis and empirical analysis, a thorough analysis of various documents is carried out, including: spare documentation, archival documents, physical artifacts (given the longevity of the Cooperative of Stonemasons) statutes of the Cooperative of Stonemasons, legislation, financial reports, balance sheets and statements of income. Also is used a interview to confirm the results obtained with the content analysis. The information obtained shows that the changes in the financial reporting during the period under review are related, on the one hand, with the natural evolution of financial reporting as a result of the accounting harmonization and standardization process, and on the other hand, the more demanding need for more insightful information for its stakeholders, the co-operative members. In the case of the Cooperative of Stonemasons, it is also their exemplary organization in administrative and accounting process, that has been and continues to be one of the determining factors for its success and longevity, thus showing that an entity that is based on a good accounting system and reports transparently to its stakeholders has created the foundation for success.
The importance of cooperatives in the current economic and social reality translates into the need for greater transparency in providing financial reporting. So, with this motivation we determine the main objective of this study, that is to analyze, characterize and verify the evolution of the financial reporting of cooperatives in the period 1914-2014, based on the centuries-old Cooperative of Masons. Thus, using a qualitative methodology together with a content analysis and empirical analysis, a thorough analysis of various documents is carried out, including: spare documentation, archival documents, physical artifacts (given the longevity of the Cooperative of Stonemasons) statutes of the Cooperative of Stonemasons, legislation, financial reports, balance sheets and statements of income. Also is used a interview to confirm the results obtained with the content analysis. The information obtained shows that the changes in the financial reporting during the period under review are related, on the one hand, with the natural evolution of financial reporting as a result of the accounting harmonization and standardization process, and on the other hand, the more demanding need for more insightful information for its stakeholders, the co-operative members. In the case of the Cooperative of Stonemasons, it is also their exemplary organization in administrative and accounting process, that has been and continues to be one of the determining factors for its success and longevity, thus showing that an entity that is based on a good accounting system and reports transparently to its stakeholders has created the foundation for success.
Description
Dissertação de Mestrado
apresentada ao Instituto de Contabilidade e Administração do Porto para a
obtenção do grau de Mestre em Contabilidade e Finanças, sob orientação
de:
Professora Doutora Ana Maria Alves Bandeira
Professora Doutora Deolinda Maria Moreira Aparício Meira
Keywords
Economia social Cooperativa de Produção dos Operários Pedreiros Portuenses Cooperativa Relato financeiro Social economy Production Cooperative from labourers Stonemasons in Porto Cooperative or co-operative Financial report