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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Normative methodology questions existing theory to describe what the theory should be, while descriptive methodology investigates the underlying phenomena to describe what they are Hendriksen ; Riahi-Belkaoui 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 cnotabilidade improve methodologies that allow for the adjustment of the terminology used in accounting disclosure to the characteristics and necessities of its users.
Teoria da contabilidade
As an example, we quote that the user can not only ignore the accounting meaning of a term like goodwill, contabilidadr can also attribute an unwanted meaning to the term depreciation. Some features of WorldCat will not be available. The issue is whether accounting theory and research do in fact contribute to the accounting principles created by the standard setters. Holt, Rinehart and Winston, Como exemplo, cite-se um estudo realizado por Gibson e Schroeder The basic postulates of accounting.
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A note on audit report readability. You already recently rated this item. This process goes further than the inductive process in contabilisade it not. Home About Help Search.
teori Would you also like to submit a review for this item? Besides, it is observed xontabilidade the most traditional users, such as suppliers, clients and investors, are becoming more demanding in relation to the quantity and quality of the information they are offered.
O Auditor do Futuro. 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.
Meditari Accountancy Research Vol. American Accounting Assocation, 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 eminently technical terms, but also in the habit of accountants to attribute technical meanings to words used with a different meaning in common language. Accounting Review Julho While the first school focuses on the principles of accounting, the second endeavours to evaluate practice itself.
O PAPEL DA TEORIA CONTÁBIL
O Accounting Terminology Bulletin no. Accounting, Business Financial History, volume 4, n.
Descriptive methodology is an inductive process that focuses on observations of the real world. Hence an appropriate question would be to consider whether the principles of accounting are contabilirade developed and refined in the process of research.
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In the absence of such a theory, the question arises whether sufficient accounting principles are created through accounting research. Accounting theory is the basic assumptions, definitions, principles and concepts that underlie accounting rule making Wolk et al. 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 are destined for, or are interpreted in a different way than what was pretended.
However, a third process, the predictive process, is sometimes identified.
Fasb’s Statements on objectives and elements of financial accounting: Para atenuar problemas dessa natureza Bedford Normative and descriptive metho- dologies are also distinguished nendriksen the process followed to develop theory.