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The reality of the Angolan accounting regulation and financial reporting system
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Resumo(s)
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.
Descrição
Palavras-chave
Financial reporting Accounting system Continental European system Angola.