TEORIA DA CONTABILIDADE SERGIO IUDICIBUS PDF

Nelson Carvalho III. E-mail: siudicibus osite. E-mail: emartins usp. E-mail: lnelson usp. As a main objective, this paper aims at discussing relevant aspects in the epopee of accounting evolution through several historical stages, from a simple method of bookkeeping based on double entry until its ripening as a social science with a strong economic basis. Some views and approaches to the concept of accounting will be revisited, as well as theories and the historical circumstances and other factors that may explain accounting as a genuine social science.

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Nelson Carvalho III. E-mail: siudicibus osite. E-mail: emartins usp. E-mail: lnelson usp. As a main objective, this paper aims at discussing relevant aspects in the epopee of accounting evolution through several historical stages, from a simple method of bookkeeping based on double entry until its ripening as a social science with a strong economic basis. Some views and approaches to the concept of accounting will be revisited, as well as theories and the historical circumstances and other factors that may explain accounting as a genuine social science.

In the more advanced interpretation of our discipline, the scientific quality of accounting should be searched preferentially in a series of characteristics, such as, for example: the understanding and measuring of equity elements; the preponderant application of economic value rather than simple costs or prices; the predictive power of financial statements; the introduction of the risk factor and time value of money in accounting evaluations, as well as the consideration of imputed costs and of opportunity costs.

The relevance of accounting stems from the observation of the above-mentioned key issues as well as by the incorporation of the prevalence of essence over form into its conceptual framework, in the field of socially applied knowledge area of an economic-financial nature, with ramifications in the areas of productivity, environment protection and social responsibility, with necessary quantitative features as to its mechanics of functioning.

It is evident that, for research purposes and to enhance certain dimensions, accounting may be studied under a variety of approaches, such as the ethical, the macroeconomic, the institutional and social, the behavioral, the systemic and the historical, among others, but accounting is much more than any of its particular approaches.

Finally, one subsidiary objective of this paper is to help trying to answer, at least partially, on the question which addresses to almost an enigma: after all, what is accounting? Hendriksen e Van Breda pontificam:. Geniais esses criativos escrituradores. Parece proceder, assim, o pensamento do referido professor.

A Contabilidade pode ser estudada em analogia com o estudo dos seres vivos. Veja que se disse [ Via de regra, utiliza-se a porcentagem aceita para fins de dedutibilidade pelo Fisco. Estes, pelo menos, conhecem sua empresa. Veja-se Martins ; Schmalenbach e F. Management Accounting.

Homewood Irwin, BALL, R. An Empirical Evaluation of Accounting Numbers. Journal of Accounting Research , v. The Information content of annual earnings announcement. Uncertainty and Evaluation Based on Controllable Performance. Journal of Accounting Research X autumn , The Theory and Measurement of Business Income. University of California Press, Teoria da Contabilidade. On trying to study accounting in the contexts in which it operates.

Accounting, Organizations and Society, , 8: Por que Devemos Ousar em Contabilidade. Theory of the firm: managerial behavior, agency costs and ownership structure. Journal of Financial Economics , v. KAM, V. Accounting Theory. Uma Geral na Contabilidade. Contabilidade versus Fluxo de Caixa. Accounting research in the German language area-first half of the 20th century.

Storia della Ragioneria. Bologna: Dott. Cesare Zuffi, Institutionalized organizations: formal structure as myth and ceremony. London: Sage, Contabilidade e Meio Ambiente. Custeio das Atividades de Natureza Ambiental. ROSS, S.. Stabilized Accounting.

The Theory of Syndicates. Recebido em All the contents of this journal, except where otherwise noted, is licensed under a Creative Commons Attribution License. Services on Demand Journal. ABSTRACT As a main objective, this paper aims at discussing relevant aspects in the epopee of accounting evolution through several historical stages, from a simple method of bookkeeping based on double entry until its ripening as a social science with a strong economic basis.

Hendriksen e Van Breda pontificam: [ How to cite this article.

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Introdução à Teoria da Contabilidade - Para Graduação

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