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.

Author: Nerr Kagadal
Country: Peru
Language: English (Spanish)
Genre: Travel
Published (Last): 22 February 2007
Pages: 210
PDF File Size: 3.82 Mb
ePub File Size: 7.54 Mb
ISBN: 378-9-92550-314-4
Downloads: 78363
Price: Free* [*Free Regsitration Required]
Uploader: Jutaur

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. Financial Executives Research Foundation, Foreword.

Teoria Geral da contabilidade. O referido autor completa afirmando: Essays in Accounting Theory. O Accounting Terminology Bulletin no. Esta realidade pode ficar melhor caracterizada analisando-se, cotnabilidade, o processo evolutivo vivido pela Contabilidade.

A classificação da contabilidade dentre os ramos do conhecimento humano

Preview this item Preview this item. 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 and improve methodologies that allow for the adjustment of the terminology used in accounting disclosure to the characteristics and necessities of its users.


Thus, accounting theory may be defined as a logical reasoning in the form of a set of broad principles that 1 provide a general frame of reference by which accounting practice can be evaluated and 2 guide the development of new practices and procedures Hendriksen Theory attempts to explain relationships and predict phenomena Wolk et al. Livraria Apostolado da Imprensa, 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.

按Eldon S Hendriksen下载图书

Embora, no entendimento comum, arte possa representar todo tipo de atividade ordenada. Would you also like to submit a review for this item? Sendo que os primeiros sinais da Hendrisken, como afirma Mattesich 16tenham aparecido 8. These two schools of accounting theory are grounded in the two main methodologies for the development of theory in general that is, normative and descriptive methodologies.

However, formatting rules can vary widely between applications and fields of interest or study. Citations are based on reference standards. Summary Reporting of Fianacial Information: According to Wolk, Dodd and Rozycki The mathematical theory of communication.


Write a review Rate this item: Please enter recipient e-mail address es. Your Web browser is not enabled for JavaScript. The Process of communication: Magazineseptember,p. Cancel Forgot your password?

A critical analysis of the application of communication theory to accounting communications via published financial statements. Please enter your name.


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

Livraria Apostolado da Imprensa,p. Instituto de Pesquisas Augusto Tomelin, Salvador, outubro de Accounting, Business Financial History, volume 4, n. The role of accounting research in developing The role of accounting theory in the development of accounting principles 2 Meditari Accountancy Research Vol.

Besides, it is observed that the most traditional users, such as suppliers, clients and investors, are becoming more demanding in relation to hendrikssn quantity and quality of the information they are offered. Journal of Accounting ResearchAutumn,p.

Home About Help Search. Accounting theory is the basic assumptions, definitions, principles and concepts that underlie accounting rule making Wolk et al.

Harper and Row, An inquiry into the nature of Accounting. Corroborando esse pensamento, Adelberg Management Research NewsVol. Find a copy in the library Finding libraries that hold this item Accounting, Bussiness and Financial History, 4 1: Teoria geral da contabilidade.

Descriptive methodology is an inductive process that focuses on observations of the real world. While the first school focuses on the principles of accounting, the second endeavours to evaluate practice itself. The aim of the inductive process is to record the underlying phenomena. Contabilifade, Rinehart and Winston,