The development of Accounting in the scientific and philosophical field intensified mainly from its classification in Social Science, taking place at the beginning of the XIX century, by the French Academy of Sciences. Not Brazil, there is also a relevant contribution to História do Pensamento Contábil. Or Prof. Antônio Lopes de Sá, founder of the Neo-patrimonial current. This work intends to present succinctly the structural elements of the Theory of Systematic Functions, the basis for the sustenance of the aforementioned current of thought and its potentiality of contribution to or social development. Logo then we will introduce the basic concepts of Theory of Functions, including or meaning of the theory itself, the logical relations emanated from the same, the systems of functions recommended and the logical relations for,final year show the positive aspects of this genuinely Brazilian current.
The development of accounting in the scientific or philosophical field intensified above all from its classification regarding Social Science.
That happened at the beginning of the 19th century, thanks to the French Academy of Sciences. In Brazil there is also a relevant contribution to the history of accounting thought. Professor Antônio Lopes de Sá, was the founder of the Neo-patrimonial trend. This work intends to succinctly present the structural elements of the Theory of Systematic Functions, the basis for the support of the supra-mentioned current of thought and its potential for contribution to social development. Then we present the basic concepts of the Theory of Functions, including the meaning of the theory itself, the logical relationships emanating from it. The systems of recommended functions and the logical relationships to, in the end, demonstrate the positive aspects of this genuinely Brazilian trend.
1. Introduction
Since the emergence of human existence, Accounting exists, and we see changes as a normal course of economic, political, cultural, social and scientific development. This empirical emergence, as in several other sciences, was or pillar for it to become, a “social science”, oil as such from the beginning of the XIX century. All this process is due to the contribution of several scientists who are responsible for the presentation of scientific knowledge in accounting, including Francesco Villa, La Porte, Giuseppe Cerboni, Fábio Besta, Eugen Schmalenbach, Alberto Ceccherelli, Vicenzo Masipapa Jaime Lopes Amorim, Francisco D'Áuria, Frederico Hermann Júnior and Antônio Lopes de Sá.
Among the authors cited above, or Prof. Dr. Antônio Lopes de Sá, foi or breeder of current Neopatrimonialist, a contemporary school of thought, which has grown substantially with a large number of researchers who study or subject and who gathered on the acronym ACIN " Associação Científica Internacional do Neopatrimonialismo ”já gathers more than five hundred people back to Brazil, Argentina, Bolivia, Chile, Uruguai, Spain, Portugal, France, Italy, United States, Angola, Moçambique and other countries.
In function of the importance of the referred current, formed by its General Theory and various derivatives (SÄ, 1997), this work intends to succinctly present the Structured Elements of the Theory of Systematic Functions, the basis of support for the above-mentioned thought flow and its potential for contribution to social development. It is divided into the following ways, namely:
Small historical evolution of accounting, where it will be presented or development process from or its empirical emergence to the period called Philosophical-Normative to or which we witness. Logo then we will introduce the basic concepts of Theory of Functions, including or meaning of the theory in itself, the logical relations emanated from the same, the systems of functions recommended, as well as the logical relations and the systems of functions. Final year we will present our reflections on the positive aspects of this theory.
2. Historical evolution of accounting
A Contabilidade arisen, our origins give human existence. This emerging emergence of the need to control or patrimony, represented at the time is essentially hairs and subsistence such as utensils, cattle, clothes and etc.
Hansen (2002, p.79), narrates his development in a modern and uncomplicated way, dividing his speech into 7 parts, namely:
- "Pre-Renaissance period; Renaissance period; era of false stagnation; industrial revolution; secular public accountant; economic crisis of 1929; evolution of two non-post-war counting organizations."
Nessa divisão identified the remarkable periods of human history starting from the Middle Ida and contextualized, demonstrating how Accounting was situated at that time.
Lopes de Sá (1997, p.21) explains its development on a different perspective, more philosophical-analytical, presenting its origin dating back to 20,000 years ago, not the Upper Palaeolithic period.
Some researchers affirm indications about or emergence of accounting for volta of 27,000 years ago. These statements are based on archaeological records, hieroglyphs in caves, caves in archaeological sites in various parts of the world. Sá (1997, p. 21) mentions that you descobertas feitas na França sinalizam for this sense.
This emergence is truly empirical, as well as part of the science, it developed slowly in our aspects, conceptual and theoretical, and quickly, which has two demonstrative informational characteristics for accounting techniques.
This development can be divided into periods of accounting thought history. Segundo Sá (1997, p.16), is divided into seven different periods, being:
- Intuitive Primitive (prehistorical period); Rational Mnemonic (to about 4,000 years BC); Logical Rational (Second goal of secular XI); Literature (secular XV); Pre-scientific (from secular XVI to beginning of secular XIX); Scientific (beginning of the 20th century); Philosophical-normative (from the 50s of the 20th century). These seven periods could be further divided into two phases, namely: Empirical, which covers the primitive intuitive period in the early 20th century. -Scientist; Scientific, that covers the scientific periods and Philosophical-Normative.
He affirms or scientist name that or assumed pai da Contabilidade as recounts two books of accounting, or Frei Lucca Pacciolli was a true or forerunner of accounting literature, once he disseminated through his work, Sum Arithmetic Proportion and Proportionality, or method of Doubled games, which were not developed by him. He was just or little subject of his dissemination, if he wanted to throw the importance of his work to the history of accounting thought. The theory quoted free and its author fits into the accounting history of the literature period, not essentially constituting a work of a scientific, more empirical, by positivating a writing method.
This distinction must be clarified over all due to the fact of the crisis in which we witness, aggravated by the lack of satisfaction of the History of Accounting Pensions. From one side to an empirical current built on a millennial tradition and a leaf led by the greatest world power in the United States of America, there is this stage of several business scandals, among them, or rides in Enron, World Com, Global Crossing, Kmart, Vivendi Universal, Merck. On the other side we have the scientific currents led by the current Italian school - neoaziendalismo - the Brazilian school of neopatrimonialism. The accounting development that occurred over a two-century period, above all without empirical field, saw the acquisition of a condition of science, when it was consecrated social science did not start the XIX century in 1836, by the Academy of Science in France,hairs arguments adjusted for a nossa reality, which is seguem.
A Accounting of a science that feared as an object of study, or patrimony of social cells. These cells are associated with families, companies, institutions, etc., which are part of the society. I tend to Accounting as an object of studies or patrimony of social cells and being these inserted in a company, accounting logo must be framed as a social science, only two individual patrimonies constitute a “social” patrimony (this term is not in this case nenhuma conotação de sociedade como empreendimento).
This deep-rooted classification can be observed in the work of various authors among the Bridges (1994, p.68), which explains:
Accounting only performs a social function if it is useful for the development of the company, society and the people. This is the reason why the professional service that accounting provides must be objective, truthful and ethical.
Ou seja, to social importance of the accounting and evoked above, as a fizeram when its classification as a social science, demonstrating its strict linkage with the em geral society (through individuals, families, institutions and companies).
Onofre (2000, p.76), corroborates this classification by stating that "a Contabilidade é uma ciência social e não exata".
Do not run out of development, various streams of thought are standing upright, in Italy, France, Germany, Brazil and other nations. Among the main currents of accounting thinking we can export as follows:
| ESCOLA DO PENSAMENTO | COUNTRY | INTELLECTUAL LEADER |
| Substantial Materialism | Italy | Francesco Villa |
| Contism | França | The Porte |
| Personalism | Italy | Giuseppe Cerboni |
| Controlism | Italy | Fábio Besta |
| Reditualism | German | Eugen Schmalenbach |
| Aziendalism | Italy | Alberto Ceccherelli, Gino Zappa |
| Patrimonialism | Italy | Vicenzo Masi |
| Neopatrimonialism | Brazil | Antônio Lopes de Sá |
Fonte: adapted from Lopes de Sá, 1997, p.62, História Geral e das Doutrinas Contábeis.
These schools will seek in essence to define the object of study of Accounting and the various functions that are involved. During the course of exposing two foundations of Neopatrimonial Theory, we will refrain from making explicit statements about the other schools, concentrating only on the school that is the object of this discourse.
3. Basic concepts of the theory of systematic functions
Or development of all theory demands apresentação de conceitos. These concepts are based on any theoretical body and through them that they have developed as well.
Inequivocally, Teoria Lopesistanão could be different, the foi erected on theoretical-philosophical bases that in this work will be presented in a truly summary way.
3.1. Or meaning of the theory of systematic functions
All title seeks to synthetically identify, support, demonstrate, present or subject to be addressed throughout the text, be it objective or metaphorical. It happens that in some cases due to various factors, or title is not transmitted to the reader or that it should be transmitted. This is a prior understanding on or that will be read and essential factor to the reader, especially for the contribution of opinion formation (critical sense), in order to enrich or work in case of dissonance, or at the same inconsistency between title and development. O present work intends to briefly disclose the structural elements of Teoria das Funções Sistemáticas do Patrimônio Aziendal.
As all science is evolving, Teoria appeared as this expression. Not so, recently, a neo-patrimonial current identified an expressão social cell to define a shop. This observation is based on two first books that were published with this theory (SÁ, 1992) and recently from a comment made in Portugal (PIRES, 2002).
In any case, this title can provoke various reactions to the reader or to prováveis readers, aversion, as it occurs in technical readings from different areas, or it can incite curiosity. However, for meio accounting in scientific profuse it is of interest. Ouve-se falar not countable, that there is a "difference" between theory (science) and practice.
Note-I know that such a situation is due to some reasons, namely:
- Disappointment of fact, two theoretical contents; cultural influence (American pragmatism); ineffectiveness in current teaching methodology; disinterest on the part of the teaching class in breaking with this paradigm, in function of the status quo; disinterest on the part of two students deeply understanding their content (influenced by current culture - too pragmatic).
Now, it is notorious the link between science (a group of scientific doutrines) and practice, some authors even affirm an interdependence between them, among them Rubem Alves (1996). Science and Practice are complementary, to science and to systematized practice and to practice and to realization, materialization of science.
It is with this intention of breaking or expounding paradigm, which we will first expose or the meaning of the title of Lopesista Theory, so that we will analyze each therm of the same, forming a final understanding.
Theory - it or set of fundamental principles, of rules gerais of a science, in this case to Accounting, and precisely isso or intuitive this, to define general principles of Accounting, apply to any social cell, invariably not time and space.
Funções - no context of the theory says respect to the functions exercised by meios patrimoniais, as we will define the length of this work. It is elucidated or author that all patrimonial meio exercises functions and these functions are exercised from agreements as the patrimonial systems. Or fulfillment or not of these functions that will cause efficiency or inefficiency respectively, which will have to be analyzed on the impact of various systems.
Systematic - this word designates the holistic character of theory, study or heritage based on logical relationships (essenciais, dimensionais and ambientais) and systems of patrimonial functions, being presented at the same time, seven basic systems (liquidity, results, economicity, produtivity, elasticity, invulnerability and stability).
Patrimônio - this word is about all, if Patrimony does not exist Accounting, because this is its object of studies, and if it is object of studies there is no science. Or patrimony or object of observation of the theory, and from its dynamics and statics that everything or theoretical body has been observed and developed.
Aziendal - designates or entity character, using or author at the expense of this interpretation, or social cell, can include both individuals, families, companies, institutions, etc., as previously stated.
During the definition of two terms, it can be defined that Teoria das Funções Sistemáticas is:
A set of general principles or norms, logical and rational propositions, on the patrimonial phenomenon, on social cells (companies, institutions, etc.), their functions and logical relationships considering the systematic correlation between them; ou seja, as an internal, external environment, based on two systems of functions inherent to the patrimonial phenomenon. Or phenomenon has been analyzed on several aspects that influence the Patrimônio da Célula Social. (Grifo nosso)
Note that there is nothing far from the fact that we witness not daily, pois o Contador develops its services in companies and institutions, and was from observations of two phenomena or related to these companies that were erected to theory in question.
It says that in a hermetic way as scientific discourses are presented, that they are inaccessible or difficult to understand, and an affirmative two practices. Therefore, to affirm that they are distant, theory and practice, is a mistake. It happens that due to the generalities of scientific theories, some specificities may not have been perceived over the long term of the research or that it causes distortion in the applicability of our results. Neste oily appearance or distancing speech. In a more ample way, such a statement is totally wrong. Another important point is that a theory can never be presented as something finished, perfect, being, therefore, oil this type of occurrence, if it was wrong, we would not be researchers from all areas and countries studying and investigating phenomena scientifically theorized thousands of years ago., what are you doing,You parents base for us to check the level of knowledge that or Homem possible, even knowing or that was not perceived at that time.
A proper training of neo-patrimonial theory reinforces that the procedure of study and induction-axiomatic (SÁ, 1998), or that, as theorizations are possible from the practical study and, postulated, are validated by means of confirmation in other social cells.
3.2. As logical relations of the patrimonial phenomenon
A Teoria das Funções Sistemáticas is a set of general principles (axioms, theorems, theories) about the patrimonial phenomenon and to develop its doutrina, or precursor to this theory initially identified the existing logical relationships in patrimonial dynamics.
It is important to note that Teoria Lopesista does not constitute dissonance as an existing accounting thought; Carvalho apud Venâncio states:
“O Neopatrimonialism does not represent any break in accounting knowledge, before, it represents its evolution; trying to evolve the ideas that are the basis of great thinkers of our science that we see open or path towards a higher state of our intellectuality ”(Venâncio, 2002, p.88)
These logical relationships are presented in three levels, namely:
- Essenciais, dimensionais; ambientais.
3.2.1 - Logical relationships essenciais
As the logical relationships ESSENCIAIS are as basic relationships of the formation attached to the own heritage, you can explain about your genes, which part of the human psyche. These logical relationships are essential in the following way.
Every enterprise or institution and idealized, by a person or group of people, to idealization of these fazem perceived in need of acquiring resources for their satisfaction, to acquiring of them some meios tem uma or various purposes that will satisfy the needs of those who idealize or venture. The use of these measures in operation, trying to fulfill its patrimonial function, will demonstrate at the end of a period "X" or fulfillment or not the same, causing the efficiency or not the function of the month. This is the formation of assets, which exists for or fulfilling a purpose that may be for profit or not, according to the needs of the social cells.
For Pires (1999, p.37), the essential aspects represent elements:
“Which operates in the essence of the phenomenon, evidencing geração, criação e origin:
- Necessidades patrimoniais; purposes; meios patrimoniais; funções patrimoniais.
These basic relationships are studied as basic motivations that promote or emergence of the phenomenon. It implies the generation of necessity, that it is a sense of lack, perception of a necessity of its own or of the society. "
A representation that allows a perfect visualization of these relationships can also be presented:
Figure 01. Extracted from the PowerPoint presentation of PIRES, 2002.
Pires, further explains that the logical relationships are essential:
“Relating to the nature of the heritage phenomenon itself. It is understood that originally or home to the need for obtaining resources or patrimonial elements suitable for the realization of certain purposes (or objectives). If necessary, it will generate the goals (such as natural implication) that will promote the search for two ways to satisfy them. Your needs will be met as you materialize yourself. A two-sided utilization that exercises function in order to achieve efficiency. " (2002, p.118)
In mathematical format demonstrated, this reasoning gives the following form;
Fonte: Sá, 2000, p.25
A patrimonial need (Pn), will lead to the end (Fi) of the patrimonial medium (Pm), this patrimonial medium will dever or not exercise its function (f), that function will be exercised we will have an effective efficiency (Ea) of the patrimonial medium, therefore we can conclude that to the efficiency of patrimonial subject or will be submitted if a patrimonial need has been satisfied, ou seja; when Pn = 0.
Carvalho defines such a relationship in the following way:
“Essenciais: it constitutes a definition of two assets, their needs and purposes in front of the insurgent market and the functions that must be exercised aiming at wealth prosperity. It refers to the basic nature of the phenomenon, which is why it is born, so that it is born and how it is born. " (2002, p.89)
Barnacle-I know that the theory of funções seeks in essence to define countable models that make it possible for a social cell to obtain patrimonial efficiency.
A practice can be imagined as a helping accountant or entrepreneur in the constitution of a business, not just a bureaucratic aspect as some think it will be, or a professional role that has a long history of important participation alongside great reis and leaders in a general way, defining strategies, issues and managing the operationalization of these. This help can be given in the formatting of a business plan, which will take into consideration all the various variables that or near them, with the purpose of foreseeing, defining real and non-imaginary possibilities and sent as the economy. This is the role of the modern Accountant, making it possible for the social cells that or the business of their clients to achieve efficiency, and Teoria Lopesista has subsidies for both.This accountant's vision is lacking as a business assessor or as a private construction subject, which in Brazil has the two highest rates of business mortality in the world, obviously allied to other factors, such as Brazilian business culture, marketing issues., policies that the theory itself takes into account as we will see more today.
Sá, lesson:
“Quase 120 years have passed, pois, among the opinions of scholars of value, this idea remains the same, ou seja; and impossible to practice rational administration, with correct strategies, support for models of wealth behavior, offered by Accounting ”. (1999, p.94)
It shows that administrative decisions made in models are safer and more correct.
Or Professor Alexandre Bossi Queiroz, referring to the internationalization process, explains that "o accountant, like many cornerstones of business organizations increasingly international, must also internationalize." (2000, p.100)
Therefore, the development of accounting knowledge is being processed, or professional development is also present and evocative, neat and clear, based on marketing, class or academic ethics.
3.2.2. Dimensional logical relationships
As the DIMENSIONAL relationships are those that take into account a six-dimensionality in the analysis of the patrimonial phenomenon, Lopes de Sá, states that:
"Or understanding about the" qualities "," quantity "," cause "," effect "and" tempos "and" spaces ", as logical relationships" dimension "two phenomena of wealth, I see always growing crescent" (1992, p.18).
An analysis of the relationship allows us to identify the origin of the event, or the result of the event, the characterization or differentiation of two elements, expressly or as a matter of fact, at the time of its occurrence, and local in that ocorreu. Lopes de Sá presents the following affirmative:
“It is necessary for us to identify: what the need was. What meios used. How it was used, what quantity was applied, how much it was worth, where it was used or what time it was, etc. " (1994, p.59,).
Professor Lígia Pimenta teaches that:
“Dimensional logical relationships: allow us to analyze the specific dimension or effect of the phenomenon. A functionality or utility of the patrimonial environment will occur within associated logical aspects. ”(2002, p.119)
These aspects mentioned by Professor Lígia são, cause, effect, quality, quantity, time, space.
Pires (1999, p.37), conceitua-os gives the following form:
- “Cause - which identifies the origins of the event; Effeite - which identifies or what is or is derived from the effect; Quality - or that characterizes the difference or factor or element in relation to others; Quantity - which express or measures or value of the event; Tempo - which at the time or event occurs; Space - which or local onde or phenomenon occurs. "
The graphic representation can also be visualized:
3.2.3. Environmental logical relationships
Já as logical relações ambientais broaden aspects to relegated tempos own hair. Accountants and that from scientific discussions such as famous cases of Fundo de Comércio, Intellectual Capital and so many other subjects really researched at current, ganharam or of value.
These relationships deal with phenomenological analysis taking into account the environment in which the social cell
is inserted or inserted in it.
This relationship considers the physical environment in itself, or bairro, city, State or Country in which it is inserted, as ações da diretoria e all those that make up a living entity (alias, a company does not exist if we are people and Marx has warned that Only Homem adds value, something that lasts longer from business practice, which discusses such an idea with enthusiasm and that fundamentally uses it as an alienating ideology), or a cultural, marketing environment, enfim; Everything that is close to the social cell, whether it is material or not, more than logically influences the efficiency or inefficiency of the entity.
Herckert (2000) corroborates or exposes on a importância das pessoas stating:
“Intellectual capacity leads to an increase in wealth. A incapacitated intellectual leads to patrimonial stagnation and a lack of business ”.
To illustrate these two statements, let us look at two realities:
1st Case: A company A startup is small. Through virtue of the intellectual capacity, knowledge, competence and experience of the entrepreneur at the same time, building equity efficiency and, after two years, it has been prospering and influencing the market where it has been inserted. The growth resulted not only from its prosperity, but also from the global community, because of an increase in the export of machines, not a domestic market, but an external one.
2nd Case: A company B started up small and small. Due to his intellectual incapacity, lack of creativity, lack of managerial knowledge, he is still very prosperous. ”(P.189-190)
Ainda Herckert (2000, p.190) states that “there is an unequivocal relationship between the intellectual value (this as agent) and the meios patrimoniais”, therefore to the affirmation of Marx is truly true and lasts até à contemporaneidade.
As environmental relations are classified as endogenous and exogenous, ou seja; The markets, or social media in which it is present, are in nature for these and the managerial, administrative and executive people for them.
Herckert (2002), referring to the environmental influences of the patrimonial phenomenon, lesson: “(…) endogenous environments are known as the direction of the organization. São internal phenomena of the social cell. ”(P.14) Já a exogenous conceit that“ it is that which goes to tanger or heritage and that I see the external environment. ” (p.16)
These are the principles of the Lopesista Theory, which is that all patrimonial means exist to satisfy the needs of the social cells and that the fulfillment of their function will unequivocally imply efficiency or inefficiency.
He further explains that the analysis of the phenomenon must be possible from a hexadimensionality inherent to it, and that this analysis will make it possible to conclude the conditions in which the phenomena occur (quantity, quality, cause effect, time and space).
Finally, I explain that there is a logical environmental relationship about the phenomenon. These relationships can be endogenous (within the entity) or exogenous (external to the entity) explicitly stated above.
As a matter of fact, it is a clear approximation between the Teoria das Funções and the business reality, because it seeks from scientific truths to define models that make it possible over all companies to achieve the efficiency of assets that everyone wants, especially those social cells that têm for profit. This is the theory, in search of the Patrimonial Efficiency.
3.3. Logical relationships and systems of patrimonial functions
As a matter of fact, every enterprise or institution, with an objective theme, for its realization, arises from the need for the acquisition of necessary resources, when it arises or patrimony. Or heritage will achieve efficiency or not from the definition of models that take into account the logical relationships of the phenomenon (essenciais, dimensionais e ambientais). Or I study these phenomena by considering the logical relationships to be considered in addition to the seven basic systems of patrimonial functions, and a new one, identified by Prof. Valério
Nepomuceno, being:
- Liquidity; outcome; productivity; economicity; elasticity; invulnerability; sociality (Nepomuceno, 2000)
These systems translate the following social cell needs:
- Need to have liquidity, money available for arcam com obrigações (liquidity system); need to obtain results that satisfy the social cell (results); need to produce, obtain products or services (results); need to save, or receive; maximize the use of resources (economicity); need to meet market demands (elasticity); need to minimize risks, or seja; no accounting jargão minimize the possibility of discontinuity (invulnerability); A relationship of the social cell as an environment in a condition of being atuação da mesma not limited to its relationship traçada not social objective, but to its interaction of its endogenous environment as or exogenous to from melhoria daqueles for a melhoria da society, a conscientização, for example,It gives responsibility for the environment or gives them to com a society, etc… (sociality).
These systems as expository, are sources of sustainability of scientific theories not countable field (Teoria das Interações, Teoria da Prosperidade, Teoria dos Campos), and of business models that from two axioms make it possible to trace paths through to obtaining clamshell efficiency.
Pimenta (2002, p.123) presents three categories of systems, sendo-os; basic (liquidity, performance, stability, economicity), auxiliary (produtivity, invulnerability) and complement (elasticity) that complements itself as the aforementioned system (sociality).
These basic systems are presented by the author through the table below, for us adapted.
TABLE 1: Classificação das Categorias dos Systems Funcionais
Category i: basic systems
Here are the primary needs, which the company needs to cancel for the maintenance of its activities. Funções
Systems gives liquidity Funções that, by converting meios em numerários or equivalents, suppose the necessities of payments. It results in Funções that, by converting your money into receipts you have, trazem positive results or profits, equaling a sale price that locks in costs and profit margin. It gives stability of Funções that promote the balance of two patrimonial components. gives economic functions that guarantee the vitality of the activity and its survival.
Category ii: auxiliary systems
Support and develop efficiency of basic functions, representing secondary needs, but important.
Systems
Funções
da produtividade
Funções that promote, hairs applied, for efficiency or maximum use of two referred meios in production.
It provides invulnerability of
Functions that teach the use of two meios to cover two cliffs.
Category iii: complement system
Decorrent of the exercise performed by all the other systems and serve to meet the conditions of full use of two patrimony.
It gives elasticity
Funções that we look for dimensioning compatible with activity through the adaptation two meios.
da socialidade
Funções that interact with the endogenous and exogenous environment in order to contribute to the society in which the social cell is inserted
| CATEGORY I: BASIC SYSTEMS | ||
| Here are the primary needs, which the company needs to cancel for the maintenance of its activities. | ||
| Systems | Funções | |
| gives liquidity | Funções that, converting meios into numerários or equivalents, supremas necessities of payments. | |
| gives results | Funções that, by turning your money into receipts you have, trazem positive results or profits, equaling a sale price that locks in costs and profit margin. | |
| gives stability | Functions that promote the balance between two heritage components. | |
| gives economicity | Functions that guarantee the vitality of the activity and its survival. | |
| CATEGORY II: AUXILIARY SYSTEMS | ||
| Support and develop efficiency of basic functions, representing secondary needs, but important. | ||
| Systems | Funções | |
| gives produtividade | Funções that promote, hairs applied, for efficiency or maximum use of two referred meios in production. | |
| gives invulnerability | Functions that teach to use two meios to cover two cliffs. | |
| CATEGORY III: COMPLEMENTARY SYSTEM | ||
| Decorrent of the exercise performed by all the other systems and serve to meet the conditions of full use of two patrimony. | ||
| gives elasticity | Functions that look for dimensioning compatible with activity through adaptation two meios. | |
| gives sociality | Functions that interact with the endogenous and exogenous environment in order to contribute to the society in which the social cell is inserted | |
Fonte: Adapted from pimenta (2001, p.34-35) apud pimenta
In another table, the author explains the characteristics of two systems of functions, also complemented by the extended social system.
TABLE 2: Characteristics of two systems of patrimoniais functions
It is observed that the systems above exposed approximate more to the theory of practice, pois and intrinsic to the social cell and to the characteristics of each system, such as that a genetic order is not "DNA" of the patrimonial phenomenon and it must be observed. We studied to attend to the needs of the exogenous environment.
Fonte: Adapted from pimenta (2001, p.95) apud pimenta
Pragmatically, this analysis or theory takes the following form:
The Senhores Caxias e Caloteiro will resolve to set up a company (Publisher) for the publication of books on Accounting. O Senhor Caxias, aware of the role of the contemporary accountant, decided to hire him to assess you. O accountant, or Senhor Arrojado, knowing your objectives, therefore, having identified the needs, the dimension and environmental aspects that or near you, initiate a systematic study on, how much money you need, what or profit based on your needs, What level of production is necessary, what level of minimization of costs is necessary, what level of production is necessary, and four risks related to the business. These aspects are transformed into numbers, together with a multifunctional team that involves or engages in marketing, sales, purchases, engineering production, etc.Obviously, these professionals were consultants (specialists), who support the accountant who was not a specialist, because it is a training company. From these numbers, the senhores Caxias and Caloteiro will decide to set up or business. Passed to implementation or Mr. Thrown to accompany or undertake and analyze how many and how many needs are met for as many resources available (meios patrimoniais), in case these needs are met, their position would be to indicate trends that may be possible for maintenance, and early maintenance. In the opposite case, seek to discover or what has been wrong, in order to heal or problem.From these numbers, the senhores Caxias and Caloteiro will decide to set up or business. Passed to implementation or Mr. Thrown to accompany or undertake and analyze how many and how many needs to be fulfilled for the four resources available (meios patrimoniais), if these needs are being fulfilled, their position would be to indicate trends that may be possible for maintenance, and early maintenance. In the opposite case, seek to discover or what has been wrong, in order to heal or problem.From these numbers, the senhores Caxias and Caloteiro will decide to set up or business. Passed to implementation or Mr. Thrown to accompany or undertake and analyze how many and how many needs to be fulfilled for the four resources available (meios patrimoniais), if these needs are being fulfilled, their position would be to indicate trends that may be possible for maintenance, and early maintenance. In the opposite case, seek to discover or what has been wrong, in order to heal or problem.In case these needs are being fulfilled, your position would be to indicate tendencies that may be possible to maintain and improve, otherwise seek to discover or that has been wrong, in order to heal or problem.In case these needs are being fulfilled, your position would be to indicate tendencies that may be possible to maintain and improve, otherwise seek to discover or that has been wrong, in order to heal or problem.
In this case described, it is possible to identify a further question that is or is a new Accountant profile, a high-profile professional, with leadership capacity and that, based on scientific knowledge, enables the entrepreneur or managers to obtain the efficiency of their companies or institutions, valuing To classify and strengthen the achievements made by the Federal Council of Accounting in our various ongoing programs, which is identified in compliance with the Law of Fiscal Responsibility, as well as the training of teachers and doutores.
Final considerations
After synthetic exposition of the basic structure of Theory of Systematic Functions, we seek:
- Demonstrate the proximity between theory and practice; demonstrate the basic structure of Neo-Patrimonial Theory; demonstrate or novo role of contemporary accountant.
Second or Philosopher Rubem Alves (1996), Ciência e Prática são complementary. That this is the systematization of this, in a rational and not subjective way. We saw that the theory arises from the observation of two phenomena In loco, except or in the case of Philosophy that does not constitute a science in itself, and is similar or reflectere on all the things, ou seja; é or think rationally about all things, independent of nature.
We also saw that Neopatrimonial Theory constituted a doutrinário body that has as a purpose to study or patrimonial phenomenon, making it possible for social cells to achieve their maximum objectives, also achieving efficiency.
In search of this, it will be obtained from the study of RELAÇES LÓGICAS (ESSENCIAIS, DIMENSIONAIS E AMBIENTAIS) and that not exercising their functions, the means of patrimony should be analyzed on the ethics of two working systems of patrimony (liquidity, results, profitability, elasticity, invulnerability and sociality).
É with this Theory that ended up being simply a reference or professor Lopes Sá, but a legacy that has been formed by various researchers and scientists such as, for example, Valério Nepomuceno, Pedro Onofre Fernandes, Yumara Lúcia Vasconcelos, Werno Herckert, Elizabete Serra Negra, Carlos Alberto Serra Negra, Marco Antônio Amaral Pires, Lígia Pimenta, José Amado do Nascimento, and so many others, who are developing this theory and developing a solid scientific basis to clarify the logical relationships of the patrimonial phenomenon, and that years we see the possibility of the Accountant in the near future Higher between Accounting Theory and Practical, poisla, as well as various theories in other fields, foram constructed from the observation of specific phenomena of each science and accounting for those that affect or HERITAGE, object of the ACCOUNTING study,Ciência e Profissão do Milênio.
A Teoria Lopesista é tão expands that it is possible to state or that we can speak of the great social purpose of Accounting, namely:
"When it gives the efficiency of all the patrimony to imply the high efficiency of all the social cells, in a regime of harmonious interaction, this will logically imply social efficiency, or that it will equate to the cancellation of material needs of humanity". (Lopes de Sá, 1992, 264.)
With this more scientific culture, accountants can influence the formation of a conscience, politics and society in order to enable a better distribution of two benefits derived from technological advancement for the entire society. Perhaps claiming a full efficiency is a utopia, therefore a relative efficiency can be credited. Relative to the point of view of an efficiency that enables the entire community to have a dignified life that may be outbid all to any negative action, as well as or above, of Organized Crime.
This may be an applicability that has been agreed upon by the Social Accounting Chamber, which has been shown to be given. It requires models that make a social melody possible. It is a Theory of Systematic Functions that makes it possible to obtain two of the same, considering that models are built from practice and the need for a scientific base to be considered by other sciences. Assim, a neo-patrimonial current offers on condition of, scientifically build or that is disseminated in a practical way.
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Termo cunhado hair Prof. Valério Nepomuceno.
SÁ, 1997: p.31, expõe: “year of Marco Aurélio or General Contador was o homem mais bem pago” due to its conhecimento and importance for the government.
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