"It can be said that in all ages and not every record has contributed to the advancement of civilization… your road has never experienced any obstacles…" Vincenzo Masi (1971, Page 4).
I summarize
The ostentatious gnosiological movement shows us the last four accounts, it has always issued a character that is relevant to its object: or patrimony of social cells. A polychromy of cultural content produced by various doutrines would be presented in the ostentação da essência contábil, when all this mosaic is collated with a proposal issued by the patrimonialism of Vincenzo Masi. Or patrimonialismo foi a doutrina responsável to exalt accounting, defending or its method, object, parts, purpose and tasks. Aquilo that Aristotle (384-322) would be for a philosophy; Einstein (1879-1955) for a physics and Comte (1798-1857) for a sociology, Masi would be for accounting, because of his intellectual vigor that produced a prolific effect. Or countable neopatrimonialism é, pornto,this prolific effect bred by Antonio Lopes de Sá, to enhance the patrimonial ideals and guarantee the future accounting of the philosophy of the conhecimento. For this reason that or neopatrimonialism, really represents, or central point of a progress of nossa gnose, constituting to be a true mass evolution.
1.Início do conhecimento rational: do mito à philosophy
Or first intellectual, who records history, senão or first philosopher who advocated rational attitudes that ladeiam or spirit eo epistemological conformance, foi Tales de Mileto (640-548) who did not stick to our myths as the basis of idéias, pois, eram um So much insufficient for logic, it is possible to obtain sincere and rigorous explanations of two natural phenomena, foreign and supernatural, that there is no visible world.
It is known that Homer (VIII BC) did not rise from his creativity (Apud - Aranha e Martins, 1996) criou as epopéias (such a word means "aquilo que conta"; "lenda contada") that he was a personification of beings, servants Skinning mind to explain two sensitive cats that cause fascination to spirit. As Homeric stories were foram, as ainda são, important for a human formation, contudo, muito bem no literary and imaginative character of written works.
As lendas, epopéias, e mythos eram histories bred to explain as coisas reais y visíveis, porém, originaram da imaginação que em muito destoa do real, attaching, therefore, what is proper to reason to study, verify and decipher. Or an imaginative movement deserved to be endorsed, by a kind of wisdom, or love of intelligence, which, under its auspices, aspired to the sublime effects of coisas that became dynamic and non-ambitious, causing various questions.
Philosophy arises with this type: to truly find and explain two phenomena, in cause and effect, deciphering and disbelieving as ocorrem and ocorrem; what are its characteristics and what is its importance; to your procedure or derivation; It is all to usufruir and appropriate to essência das coisas, the events and the objects that are studied. A philosophy was an evolution of mythology; in a certain way, to its substitution, because it showed more proficient in the satisfaction of human needs, mainly those sublime, related to the divine talent given to the rational human spirit.
Portanto Tales de Mileto (640 - 548) was the first philosopher who feared news (also the first rationalist, positivist, critical and scientist), from the provinces as the first gnosiological emanations, who promote human life in rigorous perquisition of two facts or diverse phenomena. in a specific environment.
We would compare Homero com Tales, we would see great distance of thought, porém, each um foi clearly important for his time; Homer contributed to literature; Such for science; um foi o progresso do outro, but both are important to human life, contudo, tudo became central to what we are looking for: scientific reason and evolution.
A philosophy was the first card of evolution of the logic and its consistency, in comparison with the epochs of mythology. A philosophy is born as a human brain, that procrastinating or implausible, seeks or seems essential, reason why it begins to study the relationships of a fundamental phenomenon. A philosophical proposition was the first born of scientific conceptions, present in all the circles, mainly in a modern age when the stupendous rational talent extinguishes the common explanation of the earthly things pertaining to this sensitive world.
2. Evolução do conhecimento
A philosophy was the representative of the scientific team in times past, with extreme relevance, highlighting the logical "first steps", being or alpha and the ômega of knowledge organized, continuous, day-to-day, or its nonperforming role of scientific conceptions, of quali logical, interpretative, axiological and theoretical of the conhecimento; gives scientific methodology and gives various ontologies of the "reason for being" of a higher level of science.
Unlike cognitive levels, it shows the evolution of knowledge. We will compare the first philosophical tests with a current aspiration, we would find a long difference; The level of disengagement and verification of the current world denotes a great deal of progress in not knowing how to organize.
Quando o bisneto de Charles Darwin (1803 - 1883) esteve no Brasil - or biophysicist Richard Keynes (2005) - he discussed that his bisavô weighed two few technological resources of his time proved to kinematics of the terrestrial cross, mesmo quando não exia a minim noção you give tectonic plates; The evolution would not exist under any circumstances, but, before all, it did not connote (or evolved connotation later proved to Darwinian theory, even defining peculiar characteristics of two phenomena of heredity and genetics, which would be aspects of evolution).
It was proved that a terra was or center of tudo, contudo, Copernicus (1473 - 1543) considered that terra terra was around the Sun; Kepler (1571 - 1630) agreed with such a testa e descobriu that a terra girava, porém elliptically; for his time, Newton (1642-1727) also discovered that a terra moved in ellipses, contudo, asymmetrically; therefore, three scientists will define significant pain and death; each discovery was essential for a perfection of outra, pois, represented an evolution. Every um of them first to the idéia do outro being objectively not progressing with the best benefited as a human being.
Or studies of minor parts derived from the discovery of "figures" - the atoms - in Greek philosophy or that would give meticulous studies and formidable future: as researches undertaken by John Dalton (1766 - 1844), would result in the first experimental theory on or atom, contudo, as ilações of Joseph Thomson (1856-1840), as the non-laboratory experiments carried out “Cavendish”, discovered that o atom was not indivisible, therefore, it also had particles; We were the prelude to the atomic age, to nuclear physics; And, we will observe the quality of conclusion of the two researchers, we would verify the existence of a great difference not level of discovery, increasing the evolution of the knowledge.
We endorse the difference in thought and evolution in mathematical numbers, present, since the discovery of the structure of the atom, we will see two particles more defined by Hideki Yukama (1935), we would see great progress, even more when this research happened to provoke inquiries from Ne`eman e Gell-man (1961), who proposed in search of a particle called “menosmega minus”, therefore, this assistant in explaining the relationships of the atom and existence of the universe. It is a great evolution in nuclear physics.
One of the epistemological majors of the past secular: Gaston Bachelard (1884 - 1962) said that the scientific spirit should search for foundations in Euclidean and non-Euclidean mathematics; Newtoniana e não-Newtoniana; Cartesiana e não-Cartesiana; not to annul as concepções antigas, more, to aperfeiçoar or that já was uncovered.
Actually, uma das maiores minos do seculo passado, or alemão Albert Einstein (1879-1955), winner of the Nobel Prize in 1921, when he raised his theory of relatividade, proposed four dimensions, ao versés da três já consecrated previous scientific hairs; And for this theory, Einstein had to base himself on a non-Euclidean mathematics, in order to assimilate the science by guaranteeing a new facet.
O own Pascal (1623 - 1662) - genius from tenra idade, who provoked an invention due to his technological and literary production - when he was secretive about or vacuous, he argued that there would be nothing de novo that não já estivesse hides us livros antigos, portanto, dizia that it was only possible to aperfeiçoar and ultrapassar imitating here that it was never proposed by the ancestors of science.
In search of the substance of two things and was always asked by great scholars who did not take care of the way to embroider studies, moreover, it was necessary to make use of the efforts in eternal conclusions and did not perish with any discrepancies of time. In spite of the truths we will not be subject to or of impoverishment, they will always be trained.
We would appropriate to descoberta dos raios-x feita by Rontgen (1845 - 1923) and as the characteristics of these same raios em various elements feita by Barkla (1917) we would verify a prosperidade do conhecimento, uma evolution; a theme, porém, foi a mesma: both studios x-raios; um foi a base para o outro, um progrediu mais do que o outro, um aperfeiçoou o outro; a distance from descoberta, the level of observation and scientific qualification was enormous, morily it is no prejudice to the years of the Nobel Prize: Rontgen o ganhou em 1901 (foi or first-born not prêmio) e Barkla em 1917.
Aquilo, therefore, which was outlined and censored by Tales, no final da idade média ser aperfeiçoado by Copernicus, Kepler, Pascal, Newton; na idade modern by Hume, Locke, Bacon, Kant, Comte e na idade hodierna by Bachelard, Rontgen, Barkla, Gell-man, Ne`eman, Yukama, Einstein and others; All these efforts are only demonstrated by an inebriating evolution derived from the aspiration of a true aspiration; or most benefited foi or homem ea sociedade. Every um destes gênios imputou à ciência um state of apoteose; all of them will contribute with a divinely given reason to or for their own benefit.
3. Evoluçao gives accounting
A contabilidade surgiu com o homem. Even when a human race was embedded not anthropoid to accounting existed; even when the hominid era was counting; even when he was devoid of perfectly rational gifts, he existed in accounting, in practice not sentiment, in need. A countable ciência always existed as your breeding agent.
Or the use of instruments, things to satisfy human needs, were other riches, as well as the first patrimonial heritage. Accounting was trivial in human practice.
The pre-history is divided into: idade da pedra and idade dos metais, both com presença do homem intelligente e da contabilidade; for the first time these demonstrations are covered by the use of stone, for the second hair I use two metais extracted from stones; All these periods are presented in the accounts.
According to a statement by Goody, Besta, Checherelli, Masi, Zappa, Figuier, Esteban, Cosenza, D`auria, Antinori, Mattesich, Vianna, Franco, Sá e muitos outros, the accounting is expressed concomitantly as the descriptions of the home and the world Atividade patrimonial, portanto, I say that nossa ciência appeared together with homem.
In the classical period to accounting (Apud - Masi 1971) it would be elevated to “logos” (logic, conhecimento) being depois uma “rationandi scientia” (rational science) was not of its counts, nas aplicações de orientação to the enterprises of public and private capital; Governmental and private non-assistance in traps according to D'auria (1959) - just as the banks in ancient Greece were called - in the families that we also wrote and recorded as you tell us as Cosenza (2003) tells us.
A idade média foi marked hair “doppio method” (method of double games); We see the presence of balances, demonstrations, balances that express the patrimonial systems as their respective states, also demonstrating diverse phenomena and facts derived from specific environments as Amorim (1970; 1996) mentioned to us. A releção, or heritage survey, highlights and positive relief; The ways of producing balances required or rigor of technique, of arithmetic hurry, of experience that were the basis of accounting performance. As information was difficult to produce, it became more important to its performance, therefore, or the objective of the accounting was to inform, since it was in the “Era of information”.
Contudo, no século XIX the studies you count passariam to be really "studies", because it was consolidated or thought that it was not enough to inform without understanding or what information meant. Translating the reports penetrava-se melhor na patrimonial essay, because the object of the accounting was not to information, more, or phenomenon than to cause.
Ou seja, o que ciência estú no são as informações, mas, los phenomena as dizia Masi (1968): as cíências we study “Physical phenomena”; "Chemical phenomena"; "Statistical phenomena"; "Phenomena sociais"; "Legal phenomena"; "Phenomena sociais"; "Administrative phenomena", and, possibly, "Phenomena contábeis" that later would also be called "Fenômenos patrimoniais".
Information could be the object of a science, when this information was not used as an instrument or final purpose, but more as an object. O francês Le coadic (1996) said that there is a source of information and this would not be accounted for. In accounting for the information, therefore, it is not the object.
Or object of study gives accounting not to information, because it is used as a means, ou seja: to information to the accounting and a path to be chewed to its scientific fim. A information in the accounting is a simple form of an essay that appears to be called “Fenômenos Patrimoniais”.
When this truth was highlighted, the accounting evolved, leaving the practice of informing for the "electronic brains" - the conception of Masi (1968) -, at the same time imputed to the activity of thinking about the patrimonial phenomena for two brains or counters.
Therefore, we will compare this trend of evolution in accounting - firstly, not instinct and vulgar practice, but elevated to “logos” and the reasoning of accounts, logo understood as relevant, for the existence of two heritage phenomena - we would find a mosaic of different positions marked in order crescent for a degree of progress that causes us scare of satisfaction.
We will compare ourselves to the evolution of the history of the world for two years, compared to the classical era, and for the medium, modern and contemporary, we knew a long differential of thoughts that assumed different cards according to specific tempos. Many times the periods appear a disproved progress, because of real transformation there was little conspicuousness.
As doutrinas you count, a majority of them - those clearly scientific - instead of advocating or true accounting object, adduced this correlative, instrumental, partial and negative material many times; faziam isto atsome time I tied unconsciously to defend myself with spartanism to form (some times it is different from this), more than to countable essência.
Foi o fato de preconizarem “Legal Phenomena”; "Economic phenomena"; "Statistical phenomena"; "Phenomena sociais"; "Instrumental phenomena"; "Administrative phenomena" (these are very similar to those phenomena you count) more than the phenomena of our science, those that are clearly patrimonial, which gives autonomy to the accounting of the existence of pre-patrimonialist or pre-Massive doutrines in an ostensible way.
A wealth two enterprises always motivated the records and the criteria of the information, and not the records that will motivate the movement of wealth - it was a leaf of payment that never motivates the patrimonial movement, otherwise this subject will exist because there will be a movement of numerical bens, altering wealth eo flux of bens-; o historical record, for the occasion of occurrence of phenomena not intermittent.
A confusion between the instrumental and correlated materials that is centralized in form, was mixed with the countable essência, permuting this with that (form); This amalgam would only succeed in provoking an accounting mentality, imputing to this atheos cosmic merits, such as a branch of astronomy.
A philosophy gives rise to the fact that it is counted as a pure gnose, it does not allow eclectic positions, derived from a scientific devotional syncretism; A science exists, moreover, in a logical way and not from a “pseudological” one that occurs when extralogical is used with the necessary precautions.
Assim nesta mistura ou “mexico” as doutrinas contábeis will emerge and reach a great scientific glimpse, porém, não will not get to go fully into the essência as the main impetus of two discourses - despite ostentarem pontos da pura contabilidade - a matéria contaábil passaria a não ser contá when it was about the month.
All this led to important movements that have already been consecrated in personalism, aziendalism and control that went beyond counting, smoothly, and penetrating into the essay that would be portrayed as exhaustive and grandiose as two infinite patrimonial phenomena.
4. Or patrimonialism
Das doutrinas do século XX, a mais destacou a counting accounting studio inclined to patrimonial phenomena, using the information as instruments, we would confuse nossa gnose with the correlative disciplines, gaining this way many adepts in all or world with profound foi supremacy or patrimonialism of Vincenzo Masi.
Masi nasceu em rimini em 1893 (Apud - Guimarães 2005); It was the first world war; foi disciple of Fábio Besta (1845 - 1922) breeder of controlism (Apud - Sá 1997); Vincenzo was the author of numerous books that included his patrimonial ideas; dedicated to his life to scientific accounting, he died 84 years of life in 1977.
A theory of Masi caused a crash in scientific cadeiras gives accounting, in the same way that the Pavlovian theory would cause repercussions in physiology and psychology, as the theory of Einstein would cause in physics, therefore, it should be said according to the statement of Sá (1997) that patrimonialism is a theory Masiana.
Or that Masi provokes no countable world to privilege the patrimonial essay over any formal character, pois, or patrimony always foi or object of accounting, because the motivating or registration; such foi uma das categóricas affirmations do mestre (1968, p. 33):
"It has been known that it accounts for" was given a very large number of definitions and in many ways different forms understood by its work, or its object, its parts, its method, its other branches of knowledge: still, Through the diversification of the two systems, it conserves a fundamental character… From the earliest times it has had as its object or azienda patrimony… ”
To defend the accounting of positions esdrúxulas, of diverse conceituações, of confusing character, that did not allow the fosse uma ciência, mas, uma "sub-ciência", a "pseudoconhecimento", uma "semiciência" that consisted in informing foi a missão from Masi. Masian doutrina is beginning to solidify accounting for a scientific man who has suffered from roughness that undermines her structure, which she wants to sign as practical and not as a compromise.
Uma das assertions of Masi (1968, Page 33) that dignified or countable branch as a conhecimento that really was and was not only praticava as the accounts, records and demonstrations as the sole purpose, to also analyze, investigate, verify, explain and understand or patrimony foi to next:
"… or depth of accounting research, which will accentuated in Italy in the second goal of the transaction, a great renovation, evidenced by the fact that, limiting to accounting, we are given assim called" ciência das contas ", as previously defined … Was to want to limit or object to the purposes of an order of connections that, with the expansion of the estates, with the multiplication of the troops, or the development of the industry with two traffics… will always be more vast and complex… Daqui to need to study or heritage and the phenomena that it presents… ”
Noted, penetrating the essay of patrimony, not âmago da sabadoria contaábil, Masi (Apud - Viana 1971, P. 86-87) defined aspects of observação do patrimônio aziendal:
Patrimonial Statics = study of patrimonial structure in a given moment
Patrimonial Dynamics = study of two movements and patrimonial
phenomena Patrimonial Relevance = study of two criteria, methods and instruments for measurement and survey of patrimonial demonstrations.
For Masi (1968), the disclosure of assets was an excellent way to establish the static and dynamic phenomena, in order to provide conclusions on two different states of health, it is related to financial capacity, it does not perform profits, aspects of definition or prosperity, not type of capitalization and strengthening of capital; as there were not two behaviors divided and financed; just as you call yourself phenomena that cause diverse effects in the patrimonial substance.
Defendia então o mestre italiano (1969, page 22) criticizing especially the Aziendalistas, the figure of Zappa (a criticism of Italy makes pelas idéias ou incompatibilities of thoughts and não de pessoas, because Zappa also was a great mestre da contabilidade) who wanted “Dignifying” accounting by deixando-a non-exclusive land gives relevance to the skeleton including “accounting science” advocating “accounting information” above the intellectual product that could be derived. When it is exchanged here that it is essential to accounting to impute to its instrumental form, or that it appears to be the fetid number: “A Accounting, a true Accounting, a great Accounting, therefore, is by this dead: Zappa, Itália, it is well known, which is not called Accounting, but "relief",as a chapter that gives the greatest science to the Aziendal Economy. ”
When Masi já had a long life, he was wanting to improve or patrimonialism and accounting, he would feel like he was going to die - because pouco was or was his time in this reality - he exposed or his problem to Sá (1997), disse que que uma amplmação em sua doutrina, we six main aspects; evolution that was easily found in other sciences as a result of the investigative depth and of the intellectual positions that began as a time of modernity.
5. A mass evolution and lopesista neopatrimonialism
Or accounting accounting of the ultrapass to the barreira of the time and the space of maneira to become invulnerable to the social transformations and it will become a "way of thinking, understanding and explaining" scientifically to be old or incapable of attending to the social needs of the capital, in this sense. that she was brought up to “General Theory of the Accounting Conhecimento” in the 90s of the 20th century as the basis of neopatrimonialism.
A patrimonialist school of Masi has been more than fifteen years after its death, it needed a stucco to strengthen itself, considering that aziendalism, which is extinct, does not offer perigos, porém or pragmatismo anglo-saxão becomes extremely pernicious, because it fazia to regress or content gnosiológico countable na patrimonial form: a informação.
As for information and an instrument at the accounting service, and there were also other sciences that were not studied as an object, or pragmatism attacked this accounting firm by presenting it on the other hand: this time it was at the service of accounting, it became a submissive to that account.
The information was an instrument at the accounting service, contudo, or pragmatism proves that the accounting is at the information service. In accounting for information, therefore, submissa, only informs, and this concept was conceived by two pragmatists, who confused the knowledge of accounting accounting as reports, disconcerting the ideas of Masi and others.
To complicate or roll, as it was not absurd enough, we pragmatists will not be superficial with the classifications of the Patrimony, offering suspenseful conclusions for nothing to conclude by packing more or more countable as reported by Nepomuceno (2003; 2005). In conclusion, two pragmatists propose more dúvida than that certainty, to object to chimera as a medium empirical of sub-minimal scope.
And, to complete quizila, these pragmatic subjects of the gala charges are international bodies with regulations whose authority is based on justification, justification of their own country of origin: the United States of America, where various members from North America participated. -American, still, we fear the participation of other countries, porém, não sei as é processado or control of production of norms, mormente, quem tenha or real direct of vote.
Portanto, dear reader, dear colleague, to complete accounting in this dangerous environment; estranho, subject to the norms of subjective information, which ended up deforming the demonstrations you count - as bem expressou Parma (2002) defining pragmatic "escola" as "sunset" by the formatores os matores cultores do pedantismo do mundo (just lembrar or scandal of the company Artur Andersen, audit firm, which was accused of illicit acts in camouflage of information you have).
Porém, in spite of the previous statements, which express the attempts to maculate to the countable science, in the 90s of the 20th century, Sá (1992) launched the bases of the Neopatrimonialism doutrina that seeks the essências two contábeis studies, ou seja: os phenomena patrimonies. Such school emerged to appraise the ideas of Masi as a product of the evolution of our conhecimento and also to rigorously oppose pragmatists who gostariam to depreciate to accounting (or who do not get fazer).
Or neopatrimonialism seeks to deepen the naquil patrimonialist doutrina that is pertinent to the aspects of observation of two patrimonial phenomena: static, dynamic and relevant. Such a doutrina deepened Masi's patrimonial dynamics that he defined as a set of phenomena that provoke a transformation and variation. A patrimonial dynamics and a movement process that is systematically interacted by raising and speeding up the functions, namely: liquidity (função de pagomento), resultabilidade (função lucrativa), stabilidade (função de equilíbrio), economicidade (função de vitalidade), elasticidade (função de crescimento), invulnerabilidade (função de proteção), produtividade (function of exploitation),socialidade (function of corroboration as a human-social entity); All these exercises are systematic and happen at the same time in a hereditary and interactive way.
For or neopatrimonialism to static as it was defined by the doutrina masiana foi aperfeiçoada: to structure it was studied by relationships, now the "models provided" produced by the identity method are used; Such a rational measure is a very large step for the definition of ideal models of patrimonial behavior and represents, therefore, a substantial and significant advance in the prosperity of the operating capital.
A releção não é excluded pela doutrina neopatrimonialista that advocates or studied two phenomena patrimoniais pelas relações que o formam; são três: as essenciais (which defines natureza del fenômeno), dimensionais (which measure or phenomenon) and ambientais (which originate or phenomenon). A countable information has or value, more or neopatrimonialimo does not give accounting or epithet of "science gives information", because it would be a movie for the reports; for such a doutrina, the information is an arithmetic and dimensional measure that gives wealth and cannot be camouflaged to attend to your users or users.
Therefore, logically, with absolute epitheme, some basic questões sem esgotar or assunto, on the aspects of the accounting patrimonialist and neopatrimonialist doutrina, not field of pure accounting; a theory aperfeiçoa a outra; uma ultrapassa a outra melhorando; o novo patrimonialismo is really a modern doutrina gives accounting that replaced doutrina masiana sem exclude it. I can really consider that neopatrimonialism is the product of the mass evolution of its own progress.
6. Neopatrimonialism eo futudo da contabilidade
Here is what Masi (Apud - Sá 1997) has dreamed of: in a melhorado patrimonialism that is not contained in a social cell, but that exceeds the same month; to deepen the patrimonialist ideals, scrutinizing the reasons of two patrimonial phenomena; from maintaining to centralized accounting gnosiology not study, orientation and explanation instead of practical practice; of manter or center gives professional activity not intellect and we don't know; From the third position that forms or thinks enduring by reason or reason of the spirit, is concretized not Neopatrimonialism.
A Neopatrimonialist guarantor doutrina a way of thinking, understanding, studying and explaining or object of accounting science as never before was feito and never depois will be shameless, more, peachy with contaphilosophy. Any neo-patrimonialist, ou melhor- with more ousadia- any one with experience in desktops will be able to enter these environments and know more about how any other individual who practices, because or pure conhecimento independent of those conditions.
I give you "cold" sem conceitos não possuem value algum, isto quem affirmou não foi eu ou qualquer outro profissional contable, but, two great philosophers of all tempos, pois, despite not being an accountant, Kant (1724-1804) dizia Such words in his criticism of conhecimento because he valued soul and spirit and not flesh or form.
All this, because, it is not enough for the information is not deciphered or its content or it is properly dimensioned, because the accountant does not manage information, more, or knowledge; o Accountant não é “Gestor da informação” e sim “Gestor do conhecimento” patrimonial based on the most modern doutrinas of wealth.
A fundamentação da razão de uma ciência, de su logic, remains imperative during the tempos. Or the essential character of science is never lost. I will not refer to or observe the philosophical efforts of Miguel Reale (1998) to guarantee solid foundations of his discipline, we would see such a deferência à ciência (ruling on this Brazilian master as a tribute to his work for or general understanding, for academia, and intellectualization of us patriots, on the reason of their death on April 13 of this year; such a month was two majors of Brazilian and international legal sciences).
A protected accounting by the neo-patrimonial doutrine tends to refute those mazelas that interferem not with their pure and essential knowledge for clam to philosophy, guaranteeing a prosperous future in a multidimensional analysis of two phenomena or fatos patrimoniais not holistic and infinitesimal sense.
The future of accounting consists of: the appropriation of Masonic evolution that solidifies, not neo-patrimonialism, in order to seek to keep solid beams as truths of our science, the intellectualization of nossos profissionais not structural and dynamic models of behaviors of wealth and do operation of organized capital of companies and partner entities, of the economic body.
7. Conclusion
A gnosiological evolution exists in all the organized resources, which are stratified in branches and steps to the general science; all movements doutrinários, theories, hypotheses, leis scientific provinham of a base that was fundamentally contestavel, which, therefore, provided new truths or conceptions that are always in aid of homem and da humanidade e da perfeição de idéias.
In the accounting of no different foi: a distance from thought existed in all times in a growing order, contudo, to an outstanding patrimony with patrimonialism as a boom of an evolution, which also needs to be found in a neo-patrimonial doutrina, which seeks or There are two patrimonial phenomena.
Either neopatrimonialism is a profitable or positive result of the massive evolution that will guarantee or the future of the accounting, it is not worth mentioning that we have served as an instrument and demonstration, moreover, it was not rational and organized two patrimonial behaviors, auscultating or its state and defining decisions for or perspicuous operation of capital, so that it reaches constant efficiency, guaranteeing prosperity and satisfaction of human and social needs.
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