PEREIRA, Sofia    ALBUQUERQUE, Fábio. THE INFLUENCE OF TAXATION ON ACCOUNTING FROM THE PERSPECTIVE OF PORTUGUESE CERTIFIED ACCOUNTANTS. []. , 32, 84, pp.7-23.   18--2022. ISSN 0121-5051.  https://doi.org/10.15446/innovar.v32n84.99676.

This article seeks to identify whether, in the case of Portugal, decision-making in the area of accounting and financial reporting is influenced by fiscal criteria rather than economic principles. The study proves to be appropriate when we consider that current Portuguese accounting standards, which are based on international guidelines, have been in force for more than ten years. For this purpose, we applied a questionnaire to certified accountants registered at the Portuguese Chartered Accountants Association with an active registration, obtaining a total of 406 responses. The results made possible to confirm that despite the adoption of current accounting standards, which are based on the international standard issued by the International Accounting Standards Board, accounting professionals favor fiscal criteria for the definition of accounting policies in different areas. These findings are consistent even when they are examined in the light of different sample classification criteria. We expect that the results of this study will contribute to the discussion around the influence of taxation on accounting and financial reporting, considering the advanced stage of harmonization and international convergence reached in Portugal.

: Conservatism; culture; taxation; accounting harmonization; IFRS.

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