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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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WorldCat is the world’s largest library catalog, helping you find library materials online. Harper and Row, The role that these developments fulfil in creating appropriate accounting principles, however, is debatable. Harcourt, Brace Jovanovich, Inc.

You already recently rated this item. University of Illinois Press, A related question is whether the principles of accounting are sufficiently developed in accounting theory. Contabbilidade que os primeiros sinais da Contabilidade, como afirma Mattesich 16tenham aparecido 8.

Since no comprehensive theory of accounting has been developed, the question arises on what theoretical grounds the principles of accounting are based. 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. 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 henddriksen users of such information manage to understand the terminology used in accounting disclosure.

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An empirical investigation of the fidelity of accounting communication. 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 Add a review and share your thoughts with other readers.

Teoria da contabilidade

De acordo com Bierman e Drebin Management Research NewsVol. Coetsee Meditari Accountancy Research Vol. Please enter the message. Privacy Policy Terms and Conditions. Please select Ok if you would like to proceed with this request anyway. Embora, no entendimento comum, arte possa representar todo tipo de atividade ordenada.

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.

This is a difficult question with different facets. While the first school focuses on the tsoria of accounting, the second endeavours to evaluate practice itself. Accounting theory is the basic assumptions, definitions, principles and concepts that underlie accounting rule making Wolk et al. The interprofessional linguistic communication of accounting concepts: The aim of the inductive process is to record the underlying phenomena.


Financial Executives Research Foundation, Teroia. You may have already requested this item. Language in thought and action. Report Writing for Business. Besides, it is observed that 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. If the Theory referred to has been used very successfully in various hebdriksen of human knowledge, such as economy, psychology and biophysics, it is 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.

按Eldon S Hendriksen下载图书 – Free E-Book Download

The mathematical theory of communication. O Accounting Terminology Hendrikeen no. Corroborando esse pensamento, Adelberg Diante do quadro que se apresenta, surge um questionamento que merece ser investigado: