Regulação da contabilidade: teorias e análise da convergência dos padrões contábeis brasileiros aos IFRS
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The convergence process of local accounting standards into international standards requires significant changes in accounting regulation. Accountants and auditors are working hard to understand and familiarize themselves with these new standards in order to adopt and audit them at their firms and/or clients. However, adopting and auditing the adoption of International Financial Reporting Standards (IFRS) are just as important as understanding the changes in local accounting regulation. Also, the impact of the new regulation has been little discussed. This theory-based article examines the Brazilian IFRS convergence experience through an interdisciplinary perspective. Although all five theories of regulation examined are concurrent, they can provide complementary explanations for the IFRS convergence phenomenon. Reale's and Habermas's approaches were considered those that better contribute to accounting democracy, since they adopt social values in the regulation design and interpretation.