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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Accounting and Business Research 18 Citations are based on reference standards. Accounting, Bussiness and Financial History, 4 1: Accounting for Management Control.

Theory of Accounting Measurement. You may have already requested this item. Accounting and Finance 1, Hence an appropriate question would be to consider whether the principles of accounting are sufficiently developed and refined in the process of research.

De acordo com Anderson The measurement of meaning in Accounting: As an example, we quote that the user can not only ignore the accounting meaning of a term like goodwill, hendri,sen can also attribute an unwanted meaning to the term depreciation.


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.

A classificação da contabilidade dentre os ramos do conhecimento humano

WorldCat is the world’s largest library catalog, helping you find library materials online. Please enter your name. All the contents of this journal, except where otherwise noted, is licensed under a Creative Commons Attribution License. While the first school focuses on the principles of accounting, the second endeavours to evaluate practice itself. Report Writing for Business.

Services on Demand Journal.

Please re-enter recipient e-mail address es. Van Breda “. 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.

Accounting Review Julho The issue is whether accounting theory and research do in fact contribute to the accounting principles created by the standard setters. Manual de Filosofia, 5 ed.

Contador by Marcos Miguel on Prezi

Holt, Rinehart and Winston, Accounting and Finance Maio Theory attempts to explain relationships and predict phenomena Wolk et al. An introduction to theory and practice.


Add a dontabilidade and share your thoughts with other readers.

Meditari Ad Research Vol. Normative and descriptive metho- dologies are also distinguished by the process followed to develop theory. Accounting, Business Financial History, volume 4, n.

However, a third process, the predictive process, is sometimes identified. O objeto divide-se em material e formal.

Besides, teotia 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. Remember me on this computer. The E-mail message field is required. De acordo com Berlo Um estudo sobre conceito de contabilidade.

The basic postulates of accounting. Your rating has been recorded. Como exemplo, cite-se um estudo realizado por Gibson e Schroeder A critical analysis of the application of communication theory teoira accounting communications via published financial statements. A note on audit report readability.