O ambiente regulatório contábil: perspectivas históricas e o desafio das mídias sociais
DOI:
https://doi.org/10.7769/gesec.v14i3.1782Keywords:
Regulação, Ambiente Contábil, Desafios à RegulaçãoAbstract
O estudo busca analisar o ambiente regulatório contábil e a dinâmica envolvendo a divulgação de informações financeiras nas plataformas digitais. Assim, o objetivo é discutir teoricamente o ambiente regulatório contábil e o desafio das mídias sociais. Como método de pesquisa, adotou-se uma revisão de produções teóricas, nacionais e internacionais, desenvolvidas ao longo do tempo, realizada com apoio da base de dados Scopus. Em especial, são feitas reflexões relacionadas às teorias do interesse público, da regulação econômica e dos grupos de interesse econômico. São discutidas questões envolvendo a divulgação de informações contábeis em mídias sociais (MS) e seus desafios aos reguladores. Constatou-se que a regulação contábil é assunto de ampla discussão; atualmente são debatidas questões como o excesso de normas e regras, a necessidade da regulação ser capaz de incorporar os avanços que surgem na teoria da contabilidade e o desafio de regular ambientes interativos e dinâmicos, como as MS. É relevante que os envolvidos com o mercado acionário compreendam os elementos que envolvem o ambiente regulatório contábil e analisem seus efeitos no funcionamento do mercado e que reguladores promovam ações mais assertivas na determinação de padrões e na regulação das MS. O estudo contribui com o avanço do assunto, evidenciando pontos mais sensíveis, como a busca por uma regulação mais independente dos interesses de grupos específicos e a discussão a respeito dos desafios, ao regulador, advindos das mudanças tecnológicas que impactam o modo de vida da sociedade.
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