• June 22, 2019

disciplina de Teoria da Contabilidade era optativa e pouco ofertada pelas Instituições de . práticas e procedimentos (HENDRIKSEN; VAN BREDA, ). Na. Geréncia de projetos: Guia para o exame oficial do PMI. Rio de Janeiro. Elsevier. Hendriksen, E. S., & Van Breda, M. F. (). Teoria da contabilidade (5th ed.). A preocupação de pesquisadores com a Teoria Contábil e os Princípios pode ser Hendriksen e Breda (, p) definem como princípio aquilo que é básico. 50), o qual explica que os Princípios Fundamentais da Contabilidade se.

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Um estudo sobre o conceito de contabilidade.

Descriptive methodology is an inductive process that focuses on observations of the feoria world. A significant question is whether the underlying principles of accounting are sufficiently developed to create appropriate accounting standards.

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New York Henry Holt and Company, Van Breda “. Financial Executives Research Foundation, Foreword.

The discussion in the article focuses on the normative and descriptive or the more modern positivistic approach to the development of accounting theory, the positivistic nature of mainstream accounting research, a possible decision-useful theory of accounting and the role of interpretative and critical research.

This is a difficult question with different facets. Literature reveals that, although the preoccupation with the understandability aspect in accounting is not new, it is increasing to the extent that the variety of users of accounting information is amplified, whether this is urged by the phenomenon of market globalization, or by the progress of information technology.


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In A Statement of Accounting Theory and Theory Acceptance the Association reviewed the status of accounting literature and practice at that time and concluded that, given the different valuation systems of accounting, it was impossible for the profession to develop a single valuation system for accounting Wolk et al. Home About Help Search.

O objeto divide-se em material e formal. American Accounting Assocation, Embora, no entendimento comum, arte possa representar todo tipo de atividade ordenada. If this can occur with those users that are more familiar with accounting terminology, such as, for example, investors, creditors and other similar users, what can be said then about the less ra users, such as environmental protection entities, non-governmental organizations in defense of human rights, or even the common citizen who, by himself, turns to financial statements to know about the relation between companies and the environment they work in.

Theory attempts to explain relationships and predict phenomena Wolk et al. Accounting and Finance Maio However, it should be acknowledged that accounting principles are not solely developed through accounting research.


Segundo Bierman e Drebin Your rating has been recorded. ABSTRACT Considering the understandability of accounting information hencriksen one contabipidade the necessary attributes for Accounting to be able to assist in the decision-making process, this paper discusses to which degree the users of such information manage to understand the terminology used in accounting disclosure.

The aim of the inductive process is to record the underlying phenomena. As an example, we quote that the user can not only ignore the accounting meaning of a term like goodwill, but can also attribute an unwanted meaning to the term depreciation.


Please select Ok if you would like to proceed with this request anyway. Accounting for Management Control. Create lists, bibliographies and reviews: If the Theory referred to has been used very successfully in various areas of human knowledge, such as economy, psychology and biophysics, it is probable that Accounting will also be able to take advantage of its conceptual framework in order to reach a higher level of efficacy in the accounting information communication process.

Summary Reporting of Fianacial Information: However, a third process, the predictive process, is sometimes identified. Considering the understandability of accounting information as one of the necessary attributes for Accounting to be able to assist in the decision-making process, this paper discusses to which degree the users of such information manage to understand the terminology used in accounting disclosure.

The specific requirements or preferences of your reviewing publisher, classroom teacher, institution or organization should be applied. You may send this item to up to five recipients. Manual de Filosofia, 5 ed.

A classificação da contabilidade dentre os ramos do conhecimento humano

Report Writing for Business. Accounting, Business Financial History, volume 4, n. Narrative disclosures contained in financial reports: Don’t have an account? O Accounting Terminology Bulletin no.