TRANSPARÊNCIA FINANCEIRA NAS RELAÇÕES CONJUGAIS: UMA ABORDAGEM BASEADO NOS PRINCÍPIOS GLOBAIS DE CONTABILIDADE GERENCIAL (GMAP)

Abstract

This study aimed to investigate financial transparency in marital relationships based on the Global Management Accounting Principles (GMAP), considering the couple as a managerial decision-making unit. The central objective of the research was to answer how the application of the Global Management Accounting Principles (GMAP) can contribute to improving financial transparency and reducing conflicts in marital relationships. The research, quantitative and exploratory in nature, used a structured questionnaire applied to 70 participants who cohabit and share financial resources. The instrument's items were organized according to the four GMAP principles: Communication, Information Relevance, Value Impact, and Responsible Management (Stewardship). The results revealed a high level of GMAP application in the sample's marital relationships, with an overall index of 4.14. The principles of Communication and Trust stood out as pillars, showing the highest average (4.29). In contrast, long-term financial planning, represented by the Value Impact principle, showed the lowest average (3.96), indicating an opportunity for development in this regard. Correlation analysis demonstrated that the four principles are interdependent, with positive and significant correlations among themselves (r > 0.58). It was also observed that the greater applicability of GMAP is associated with lower levels of financial conflicts and infidelity, with negative correlations across all blocks, which corroborates the idea that the application of GMAP is directly linked to the presence of financial transparency. The study evidences that the Global Management Accounting Principles are applicable to the context of marital finance, offering a robust framework for understanding and enhancing financial transparency between couples. The findings contribute to the literature by proposing a managerial approach to understanding conjugal financial dynamics, highlighting the role of communication, information quality, value-oriented planning, and responsible management in promoting financial and relational well-being.