Banca de DEFESA: ALINIE ROCHA MENDES

Uma banca de DEFESA de DOUTORADO foi cadastrada pelo programa.
STUDENT : ALINIE ROCHA MENDES
DATE: 24/02/2026
TIME: 10:00
LOCAL: Plataforma Teams
TITLE:

CHANGES IN THE CONCEPTUAL FRAMEWORK: A Historical, Comparative, and Interpretative Analysis of Accounting Conceptual Frameworks

 

KEY WORDS:

Accounting Conceptual Framework; IFRS; Accounting Convergence; Institutional Theory.

 

PAGES: 143
BIG AREA: Ciências Sociais Aplicadas
AREA: Administração
SUBÁREA: Ciências Contábeis
SUMMARY:

This dissertation analyzes, from a historical, comparative, and interpretative perspective, the changes in the Conceptual Frameworks for Financial Reporting issued by the International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB), as well as their incorporation in jurisdictions that adopt the International Financial Reporting Standards (IFRS). It is based on the assumption that Conceptual Frameworks do not operate solely as technical instruments of standard setting, but also as institutional artifacts that influence the process of international accounting convergence. Methodologically, the study adopts a qualitative, documentary, and interpretative approach, operationalized through historical analysis, sequential structural comparison between the IASB and FASB frameworks, and examination of the contributions submitted to the IASB in response to Exposure Draft ED/2015/3. The results show that, although international accounting convergence has advanced at the formal level, relevant conceptual divergences persist regarding the objectives of financial reporting, the qualitative characteristics of information, recognition criteria, and measurement bases. The analysis of the comment letters reveals that the process of revising the Conceptual Framework is marked by institutional mediation and selective incorporation of the contributions received, reflecting distinct regulatory, economic, and professional pressures across jurisdictions. It is concluded that conceptual convergence occurs in a partial and institutionally conditioned manner, being limited by the diversity of cultural traditions, governance structures, and economic incentives. The dissertation contributes by demonstrating the structural limits of global conceptual convergence and by offering an integrated interpretation of changes in the Conceptual Frameworks in light of Accounting Theory, Institutional Theory, and Agency Theory.

 

COMMITTEE MEMBERS:
Interno - 6404897 - CESAR AUGUSTO TIBURCIO SILVA
Externo à Instituição - GILBERTO JOSÉ DE MIRANDA - UFU
Interno - 1450485 - JOMAR MIRANDA RODRIGUES
Presidente - 2122897 - JORGE KATSUMI NIYAMA
Externo à Instituição - JOSIMAR PIRES DA SILVA - UFRN