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Advisor(s)
Abstract(s)
Com este trabalho, procuramos encontrar uma resposta efectivamente abrangente de
cariz económico-social, que potencie as melhorias substanciais da gestão, no âmbito
do bem-estar social e económico, abordando o principal papel das IPSS, fazendo-se o
respectivo enquadramento histórico, contabilístico e fiscal.
Através da observação e do estudo da legislação portuguesa, vigente e não vigente,
considerando livros e outros trabalhos científicos existentes, propomo-nos a analisar a
importância crucial do relato financeiro e a necessidade de existência de uma gestão
transparente, devido às relações destas instituições com o Estado, doadores e outros
stakeholders1, com interesses económicos e sociais.
Neste estudo pretendemos validar a possibilidade de harmonização contabilística, com
outros sistemas contabilísticos e de gestão pertencentes ao terceiro sector e que
permitam a comparação de diferentes normativos.
With this work, we intent to find an answer actually comprehensive with an socioeconomic nature and that empowers the substantial improvements in the management, within the social welfare and economic development, dealing the main role of the IPSS, making an historical framework, accounting and fiscal. Through the observation and study of existing legislation in Portugal, existing and not existing, considering books and other scientific studies available, it is proposed to analyze the crucial importance of financial reporting and the necessity for the existence of a transparent management, because of the relations of these institutions with state, donors and other stakeholders1, with economic and social interests. The aim is to validate the possibility of accounting harmonization, with other accounting and management systems, belonging to the third sector and that allow the comparison of different normatives.
With this work, we intent to find an answer actually comprehensive with an socioeconomic nature and that empowers the substantial improvements in the management, within the social welfare and economic development, dealing the main role of the IPSS, making an historical framework, accounting and fiscal. Through the observation and study of existing legislation in Portugal, existing and not existing, considering books and other scientific studies available, it is proposed to analyze the crucial importance of financial reporting and the necessity for the existence of a transparent management, because of the relations of these institutions with state, donors and other stakeholders1, with economic and social interests. The aim is to validate the possibility of accounting harmonization, with other accounting and management systems, belonging to the third sector and that allow the comparison of different normatives.
Description
Dissertação para obtenção do Grau de Mestre em Contabilidade e Finanças
Orientador: Mestre Armindo Fernando Sousa Lima
Keywords
Misericórdias Relato financeiro IPSS Harmonização ESNL Financial reporting Mercies Harmonization
Pedagogical Context
Citation
Publisher
Instituto Politécnico do Porto. Instituto Superior de Contabilidade e Administração do Porto