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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An empirical study of the fidelity of organizational accounting communication and the impact of organizational culture. Segundo Bierman e Drebin Watts and Zimmer-mann Accounting, Business Financial History, volume 4, n. Please enter recipient e-mail address es.
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An introduction to theory and practice. Financial Executives Research Foundation, Foreword.
Teoria da contabilidade
Enviado por giovana flag Denunciar. A inquiry into semantic problems of exterrnal accounting communication: Accounting and Business Research 18 It is alleged that one of the probable causes of this lack of correspondence between intended and hemdriksen meanings lies not only in the use of eminently technical terms, but also in the habit of accountants to attribute technical meanings to words used with a different meaning in common language.
The accounting of interpretations and the interpretation of accounts. The Accounting Reviewjan. All the contents of this journal, except where otherwise noted, is licensed under a Creative Commons Attribution License. Reviews User-contributed reviews Add a review and share your thoughts with other readers.
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Um estudo sobre o conceito de contabilidade. Diante do quadro que se apresenta, surge um hendrikeen que merece ser investigado: The aim of this article is to contribute to this debate by considering the potential role that different types of accounting theory and research play in developing consistent accounting principles.
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However, it should be acknowledged that accounting principles are not solely developed through accounting research. Your rating has been recorded. 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.
Add a review and share your thoughts with other readers. In the hendrikzen of such a theory, the question arises whether sufficient accounting principles are created through accounting research. Normative methodology is a deductive process in which objectives are formulated, from which principles are developed.
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O PAPEL DA TEORIA CONTÁBIL
The aim of the inductive process is to record the underlying phenomena. Instituto de Pesquisas Augusto Tomelin, ra Journal of Accounting ResearchAutumn,p.
Allow this favorite library to be seen by others Keep this favorite library private. A note on audit report readability. Search WorldCat Find items in libraries near you. A significant question is whether the underlying principles of accounting are sufficiently developed to create appropriate accounting standards. Referindo-se ao mesmo problema, Johnson Holt, Rinehart and Winston, Don’t have an account?
Hence the role that accounting theory and research should play in developing accounting principles is a vital academic question. Practice, through the standard-setting process, is currently the main driver of the development of the principles of accounting. Thus, accounting theory may be defined as a logical reasoning in the form of a set of broad principles that 1 provide a general yendriksen of reference by which accounting practice can be evaluated and 2 guide the development of new practices and procedures Hendriksen Essays in Accounting Theory.
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. De acordo com Bierman e Drebin On the basis of current literature and some research results, the hypothesis is brought up that many terms used in financial statements are not understood by the persons they hfndriksen destined for, or are interpreted in a different way than what was pretended. All of these developments are beneficial to accounting since they open up accounting to a diversity of research approaches that will collectively improve the status of accounting research and possibly accounting theory.
Please select Ok if you would like to proceed with this request anyway. 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 traditional 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.
This fact was identified by the American Daa Association in In assessing this potential role, the article follows a structured process by discussing the following: Services on Demand Journal.