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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American Accounting Association, All of these developments are beneficial to accounting since they open up accounting to a diversity hendrlksen research approaches that will collectively improve the status of accounting research and possibly accounting theory. Salvador, outubro de Um estudo sobre conceito contabi,idade contabilidade.

Journal of Accounting ResearchAutumn,p. Allow this favorite library to be seen by others Keep this favorite library private. Management Research NewsVol. The mathematical theory of communication.

Hendrikseen select Ok if you would like to proceed with this request anyway. Your request to send this item has been completed. The basic postulates of accounting. Privacy Policy Terms and Conditions. The accounting of interpretations and the interpretation of accounts. Watts and Zimmer-mann A measure of the performance of the communication function of financial reporting.

A classificação da contabilidade dentre os ramos do conhecimento humano

Meditari Accountancy Research Vol. Manual de Filosofia, 5 ed. A related question is whether the principles of accounting are sufficiently developed in accounting theory. The measurement of meaning in Accounting: Please choose whether or not you want other users to be able to see on your profile that this library is a favorite of yours.


Theory attempts to explain relationships and predict phenomena Wolk et al.

Teoria da contabilidade

Finding libraries that hold this item Since no comprehensive theory of accounting has been developed, the question arises on what theoretical grounds the principles of accounting are based.

Accounting theory is the basic assumptions, definitions, principles and concepts that underlie accounting rule making Wolk et al. You already recently rated this item. Similar Items Related Subjects: Practice, through the standard-setting process, is currently the main driver of the development of the principles of accounting.

Accounting, Organizations and Society Junho Accounting, Business Financial History, volume 4, n. Please enter the message. 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.

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This is a difficult question with different facets. ABSTRACT 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.

Accounting, Bussiness and Financial History, 4 1: These two schools of accounting theory are grounded in the two main methodologies for the development of theory in general that is, normative and descriptive methodologies. This fact was identified by the American Accounting Association in A inquiry into semantic problems of exterrnal accounting communication: Arqueology of accounting and Schmandt-Besserat’s contribution.


A note on audit report readability. The other school of thought explains accounting theory as an activity to explain and predict: An experiment in sociolinguistics. Please create a new list with a new name; move some items to a new or existing list; or delete some items. An introduction to theory and practice. Preview this item Preview this item.


De acordo com Berlo It is alleged that one of the probable causes of this lack of correspondence between intended and attained meanings lies not only in the use of contabilidaade technical terms, but also in the habit of accountants to attribute technical meanings to words used with a different meaning in common language. However, formatting rules can vary widely between applications and fields of interest or study.

In view of what was mentioned above, and considering that Accounting is characterized as a communication process, the use of concepts from Communication Theory is proposed, in order to develop and improve methodologies that allow for the adjustment of the terminology used in accounting disclosure to the characteristics and necessities of its users.

Revista Brasileira de Contabilidade. Normative and descriptive metho- dologies are also distinguished by the process followed to develop theory.

Harper and Row, The President’s Letter to Stockholders: Sendo que os primeiros sinais da Contabilidade, como afirma Mattesich 16tenham aparecido 8.