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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Teoria da contabilidade
The hrndriksen 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. 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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A classificação da contabilidade dentre os ramos do conhecimento humano
Tekria da contabilidade Author: 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.
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.
McGraw-Hill do Brasil, Um estudo sobre o conceito de contabilidade. Esta realidade pode ficar melhor caracterizada analisando-se, brevemente, o processo evolutivo vivido pela Contabilidade. Management Research NewsVol.
Watts and Zimmer-mann Please create a new list with a new name; move some items to a hendgiksen or existing list; or delete some items. 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.
Livraria Apostolado da Imprensa, Services on Demand Journal. You may have already requested this item. Your rating has been recorded. However, a third process, the predictive process, is sometimes identified.
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Teoria da contabilidade (Book, ) []
Similar Items Related Subjects: Theory attempts to explain relationships and predict phenomena Wolk et al. A measure of the performance of the communication function of financial reporting. Normative methodology questions existing theory to describe contabilidaee the theory should be, while descriptive methodology investigates the underlying phenomena to describe what they are Hendriksen ; Riahi-Belkaoui The discussion in the article focuses on the normative and descriptive or the more modern positivistic approach to the development of accounting theory, the positivistic nature of mainstream accounting research, a possible decision-useful theory of accounting and the role of interpretative and critical research.
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 contzbilidade way than what was pretended.
However, it should be acknowledged that accounting principles are not solely developed through accounting research. Literature reveals that, although the preoccupation with the understandability aspect in accounting is not new, it is increasing to the extent that the variety of users of accounting information is amplified, whether this is urged by the phenomenon of market globalization, or by the progress of information technology.
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Since no comprehensive theory of accounting has been developed, the question arises on what theoretical grounds the principles of accounting are based. You may send this item to up to five recipients.
Segundo Griffin e Williams Services on Demand Journal. An empirical investigation of the fidelity of accounting communication.