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Convergence of Accounting Practice Management
Adriana R. Silva 1 , Dina Guimarães 2
1 Master in Accounting, Faculty of Economics, University of Porto, Portugal, NIPE - University of
Minho, Portugal
2 Master in International Relations, University of Bristol, UK, NIPE - University of Minho, Portugal
In recent years, many companies have experienced significant changes in their organizational
models, competitive environments and in information technology. According to several
researchers, this change implies a need for an innovative accounting management. Bearing this
in mind, this study seeks to present the importance of changing accounting practices, the main
factors that influence this change and if there really is a need for such a change.
In the development of this project, we used literary review as our methodology. We managed
to identify the convergences in accounting practices that seek to improve the quality of the
information in the opinion of leading researchers in this area.
We reached the conclusion that unfortunately it is not an easy challenge, since there are major
factors at the micro and macro level that cause interference:
Granlund and Lukka’s
However, several researchers believe that the differences at the micro level are declining and
that convergence will occur by the macro factors, since it is in these that there is a true global
pressure for convergence.
References:
[1] Granlund, M. and Lukka, K., 1998b, It’s a small world of management accounting practices,
Journal of Management Accounting Research, 10, 153–179.
3 rd meeting of young researchers at UP 21