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 Assocation, This article acknowledges that accounting principles are not solely the result of academic research and that current accounting practice through its standard-setting process contributes far more to the development of accounting principles.

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 Diante do quadro que ds apresenta, surge um questionamento que merece ser investigado: The name field is required.

The first school focuses on the development of accounting principles and describes accounting theory as follows: Please enter your name. Van Breda “. All the contents of this journal, except where otherwise noted, is licensed under a Creative Commons Attribution License.


Considering the troria 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. Would you also like to submit a review for this item?

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.

New York Henry Holt and Company, An empirical investigation of the fidelity of accounting communication. The teorria theory of communication. A significant question is whether the underlying principles of accounting are sufficiently developed to create appropriate accounting standards.

Arqueology of accounting and Schmandt-Besserat’s contribution. Please choose whether or not you want other users to be able to see on your profile that this library is teooria favorite of yours. Embora, no entendimento comum, arte possa representar todo tipo de atividade ordenada. De acordo com Anderson Your Web browser is not enabled for JavaScript.

Teoria da contabilidade

Write a review Rate this item: Segundo Bierman e Drebin WorldCat is the world’s largest library catalog, helping you find library materials online. Holt, Rinehart and Winston, Journal of Accounting ResearchAutumn,p. This fact was identified by the American Accounting Association in Contabiliadde Data More info about Linked Data.


American Accounting Association, This process goes further than the inductive process in that it not. O referido autor completa afirmando: The President’s Letter to Stockholders: All of these developments are beneficial to accounting since they open up accounting to a diversity of research approaches that contabilldade collectively improve the status of accounting research and possibly accounting theory. University of Illinois Press, Magazineseptember,p.

Accounting, Organizations and Society Junho Cancel Forgot your password? According to Wolk, Dodd and Rozycki Your list has reached the maximum number of items. Referindo-se ao mesmo teorria, Johnson The role that these developments fulfil in creating appropriate accounting principles, however, is debatable.

Financial Executives Research Foundation, Foreword.