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Abstract(s)
Os Laboratórios Associados são entidades que contribuem significativamente para o desenvolvimento científico e tecnológico do país. De acordo com o Decreto-Lei n.º 125/99, de 20 de abril, estas entidades podem adotar a natureza jurídica de Instituições Públicas ou de Instituições Privadas Sem Fins Lucrativos. O Estado exige destas últimas a observância de regras de transparência e, com base nesta exigência, definimos os objetivos deste estudo, que visam aferir se existe transparência e accountability por parte destas entidades. De igual modo, pretende-se verificar se as demonstrações financeiras evidenciam a imagem verdadeira e fidedigna do património e do desempenho destas entidades, assim como aferir se os financiamentos obtidos e utilizados em atividades de Investigação e Desenvolvimento se impactam na rúbrica de Ativos Intangíveis, bem como se o normativo contabilístico aplicável a estas organizações é o mais adequado tendo em conta as suas características.
Tendo em conta estes objetivos, procedemos à elaboração de um estudo empírico com recurso a uma metodologia predominantemente qualitativa, através de um estudo de caso múltiplo e com recurso à técnica de análise de conteúdo. Para tornar o estudo mais robusto, utilizámos ainda a metodologia quantitativa com recurso à análise estatística. O estudo de caso teve por base dez Laboratórios Associados com a natureza jurídica de Associação Sem Fins Lucrativos, enquanto que a análise estatística se debruçou sobre os quatro Laboratórios Associados com aquela natureza jurídica que evidenciaram transparência na divulgação do seu relato financeiro.
Dos resultados obtidos, destacamos a pouca transparência destes Laboratórios Associados, aferida pela falta de divulgação do relato financeiro. Tendo por base as entidades transparentes, foi possível constatar que o relato financeiro não transmite a imagem verdadeira e apropriada do património, nomeadamente ao nível da capitalização dos dispêndios realizados nas atividades de Investigação e Desenvolvimento e no montante total dos respetivos Fundos Patrimoniais. Verificámos, ainda, que os Laboratórios Associados apresentam um conjunto de características comuns, tais como: estão localizados em espaços físicos no interior ou muito próximos de estabelecimentos do Ensino Superior; têm como associados essas mesmas entidades; são fiscalizados pelo Tribunal de Contas; são financiados pelo Estado e estão sujeitos ao regime de contratação pública.
Concluímos defendendo necessária aplicação de um normativo contabilístico que seja transversal a todos os Laboratórios Associados, pois só assim será possível comparar o desempenho económico, financeiro e social destas importantes entidades.
Associated Laboratories are entities that contribute significantly to the scientific and technological development of the country. According to Decree-Law 125/99, of April 20, these entities may adopt the legal nature of Public Institutions or Private Non-Profit Institutions. The government requires that the last ones observe transparency rules and, based on this requirement, we defined the objectives of this study, which aim to verify if these entities function on the basis of transparency and accountability. Likewise, we intend to verify whether the financial statements show the true and fair view of the assets and the performance of these entities, as well as to verify whether the government grants obtained and used in research and development activities have an impact on the heading of Intangible Assets, as well as whether the accounting standard applicable to these organizations are the most appropriate considering their specific characteristics. Taking into account these objectives, an empirical study was carried out using a predominantly qualitative methodology, through a multiple case study and using the technique of content analysis. To make the study stronger, the quantitative methodology was also used by means of statistical analysis. The case study was based on ten Associated Laboratories with the legal nature of Non-Profit Association, while the statistical analysis focused on the four Associated Laboratories with that legal nature that evidenced transparency in the disclosure of their financial report. From the results obtained, we highlight the lack of transparency of these Associated Laboratories assessed by to the lack of disclosure in the financial report. Based on the transparent entities, it was possible to verify that the financial report does not convey the true and fair view of the assets, namely in terms of capitalization of the expenditures made in the Research and Development activities and in the total amount of the respective Patrimonial Funds. We also verified that Associated Laboratories present a set of common characteristics, such as: they are located in physical spaces inside or very close to Higher Education establishments; they are associated with these same entities; they are audited by the Court of Auditors; they are financed by the State and they are subject to the public procurement regime. We conclude by advocating the necessary application of an accounting standard that is transversal to all Associated Laboratories, because only then will it be possible to compare the economic, financial and social performance of these important entities.
Associated Laboratories are entities that contribute significantly to the scientific and technological development of the country. According to Decree-Law 125/99, of April 20, these entities may adopt the legal nature of Public Institutions or Private Non-Profit Institutions. The government requires that the last ones observe transparency rules and, based on this requirement, we defined the objectives of this study, which aim to verify if these entities function on the basis of transparency and accountability. Likewise, we intend to verify whether the financial statements show the true and fair view of the assets and the performance of these entities, as well as to verify whether the government grants obtained and used in research and development activities have an impact on the heading of Intangible Assets, as well as whether the accounting standard applicable to these organizations are the most appropriate considering their specific characteristics. Taking into account these objectives, an empirical study was carried out using a predominantly qualitative methodology, through a multiple case study and using the technique of content analysis. To make the study stronger, the quantitative methodology was also used by means of statistical analysis. The case study was based on ten Associated Laboratories with the legal nature of Non-Profit Association, while the statistical analysis focused on the four Associated Laboratories with that legal nature that evidenced transparency in the disclosure of their financial report. From the results obtained, we highlight the lack of transparency of these Associated Laboratories assessed by to the lack of disclosure in the financial report. Based on the transparent entities, it was possible to verify that the financial report does not convey the true and fair view of the assets, namely in terms of capitalization of the expenditures made in the Research and Development activities and in the total amount of the respective Patrimonial Funds. We also verified that Associated Laboratories present a set of common characteristics, such as: they are located in physical spaces inside or very close to Higher Education establishments; they are associated with these same entities; they are audited by the Court of Auditors; they are financed by the State and they are subject to the public procurement regime. We conclude by advocating the necessary application of an accounting standard that is transversal to all Associated Laboratories, because only then will it be possible to compare the economic, financial and social performance of these important entities.
Description
Keywords
Accountability Economia social Investigação e desenvolvimento Laboratórios associados Relato financeiro Transparência Associated laboratories Transparency Financial report Social economics Research and development