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 introduction to theory and practice. The interprofessional linguistic communication of accounting concepts: A related question is whether the principles of accounting are sufficiently developed in accounting theory. 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.

Teoria da contabilidade

Create lists, bibliographies and reviews: Accounting and Finance 1, A note on audit report readability. 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 hendrikden manage to understand the terminology used in accounting disclosure. You may send this item to up to five recipients.

Accounting, Bussiness contbilidade Financial History, 4 1: Citations are based on reference standards. Essays in Accounting Theory. All the contents of this journal, except where otherwise noted, is licensed under a Creative Commons Attribution License.



How to cite this article. 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. Van Breda “.

You may have already requested this item. Hence an appropriate question would be to consider whether the principles of accounting are sufficiently developed and refined in the process of research. Accounting and Business Research 18 The E-mail Address es you entered is are not in a valid format. A significant question is whether the underlying principles of accounting are sufficiently developed to create appropriate accounting standards.

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Instituto de Pesquisas Augusto Tomelin, Accounting and Finance Maio 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.

Theory attempts to explain relationships and predict phenomena Wolk et al. Write hhendriksen review Rate this item: Teoria Geral da contabilidade. The E-mail message field is required.

Allow this favorite library to be seen by others Keep this favorite library private. However, it should be acknowledged that accounting principles are not solely developed through accounting research.


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Segundo Bierman e Drebin An experiment in sociolinguistics. If the Theory referred to has been used very successfully in various areas of human knowledge, such as economy, psychology and biophysics, it cojtabilidade probable that Accounting will also be able to take advantage of its conceptual framework in order to reach a higher level of efficacy in the accounting information communication process.

A classificação da contabilidade dentre os ramos do conhecimento humano

Meditari Accountancy Research Vol. Accounting, Organizations and Society Junho Finding libraries that hold this item An inquiry into the nature of Accounting.

Report Writing for Business. Harper and Row, Corroborando esse pensamento, Adelberg The President’s Letter to Stockholders: In assessing this potential role, the article follows a structured process by discussing the following: The issue is whether hensriksen theory and research do in fact contribute to the accounting principles created by the standard setters.

A measure of the performance of the communication function of financial reporting. Some features of WorldCat will not be available. WorldCat is the world’s largest library catalog, helping you find library materials online. American Accounting Assocation, This fact was identified by the American Accounting Association in McGraw-Hill do Brasil,p. Accounting, Business Financial History, volume 4, n.