CONFIANÇA: O NÓ GÓRDIO DA INFORMAÇÃO FINANCEIRA / TRUST: THE GORDIAN KNOT OF FINANCIAL INFORMATION

Jorge Rodrigues

Abstract


Desde o início do século XXI tem-se assistido à revelação de uma série de escândalos de cariz económico e financeiro, cada um mais surpreendente que o anterior. Quase sempre aqueles escândalos são categorizados como fraudes contabilísticas quando, na verdade, se referem à manipulação dos resultados e à falta de princípios éticos. Organizações até aí insuspeitas pela reputação adquirida surpreenderam a Sociedade, quebrando as relações de confiança nelas depositadas. Como consequência, urge alterar alguns paradigmas de gestão, incrementando métodos eficazes de participação e de controlo das partes interessadas, onde a confiança na informação financeira divulgada, a par de outras variáveis de cariz mais qualitativo, serão incontornáveis. Esta estratégia terá o mérito de resolver um problema complexo de maneira simples e eficaz!

Since the beginning of the twenty-first century, we have taken knowledge of numerous economic and financial scandals, each one more amazing than the last. Almost always those scandals are categorized as accounting fraud. In fact, they refer to the manipulation of results and lack of ethical principles. Organizations hitherto unsuspected because of the reputation they built are now a negative surprise for everybody. They are breaking trust relations that were deposited on them. As a result, it is urgent to change some paradigms of management, increasing effective participation methods and control by the stakeholders, where confidence in disclosed financial information, along with other variables, of more qualitative nature, will be unavoidable. This strategy will have the merit to solve a complex problem in a simple and effective way!

JEL: G10; G20

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Keywords


confiança, instituições, informação financeira, transparência / confidence, institutions, financial information, transparency

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References


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DOI: http://dx.doi.org/10.46827/ejefr.v4i4.980

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