Longo foi or course of accounting counting does not pass two seculars, from to "pré-conta" na idade da pedra, até or beginning of the scientific phase, quase na metade do seculo XIX com a obra do francês, JP Coffy (1836). Various approaches to accounting or object counting, but to the autonomy of the scientific quality of the accounting, it was Vincenzo Masi, who did not start the 20th century as an object, or patrimony of social cells. With a definition of an object and a specific method, to accounting for the best way to reach a higher cognitive reach, for the Accounting theory, then, to be treated as the most effective and diverse fora as you are looking for the essays of nosso conhecimento, arising here, therefore, or Role of accounting philosophy, as a result of this aspiration. The accounting philosophy seeks to reason with consistency to essentiality,Dimensionality and environmentality of two heritage phenomena, seeking holistic explanations and interpretations, which overpass the rigors of space and time. A philosophy of accounting, pois, essential and relevant, do not submit for rigorous reflection certainty of our conhecimento, but also to enhance cultural greatness that accounting and acquired, for so many millennia to humanity.
1.Introduçao
A philosophical approach in which we are poised, a plausible and indispensable attitude, even more, there is no timeliness where there is a "syncretism" that invades the demarcated fields of noso conhecimento, emitting a surreal amalgam of scientific visão, which confuses true visira Accountant related as its true object, demanding as well a rigorous ostentation that gives certainty and quality of our method and object of studies and inquiries.
A philosophical position requires this position: To search for the reasons, the criteria, the foundations of a specific science. As with accounting of a science, it can be approached philosophically, when it seeks to critically contextualize everything or cognitive arcabouço that the researchers you are conducting will not pass two segments.
A philosophy arose from an important need: an aspiration to explain and understand the universe in which we live, a life that we have, as things that exist, existing processes, phenomena that are perceptive and not perceptive, in order to escape from fantasy interpretations related to or myth, or as chimerical thoughts that or human being, still used with abundance, not boom in the production of their creativity.
One of the two great philosophers of the period considered to be classical philosophers (in this period there would be great geniuses of knowledge), foi Socrates (V BC), who, despite the fact that they were very attractive, as historians say, possuía or dom da oratória And it criticizes, that it persuaded thousands of individuals that ouviam osus his speeches and ideas (Practically to Greek philosophy is divided into the figure of Socrates, ou seja, before, during the time of this month).
In Socrates em seu tempo's position, he was to be a thinker who was looking for or content with his conhecimento, the question and criticism, he was not a homem with strong public powers (além de sua popularidade), but he had admirable cognitive talents, With his incredible intelligence, he said that he "knew nothing", an admirable stance that, even, did not allow him to recognize the "deuses" of his time and "subverting" youth, as his idéias, was condemned to death.
How many times have you been in a philosophical position, infere us with agressões ou incompreensões? I do not mean, or example of Socrates, should be followed by individual hairs that I love or use and seek the foundations that I promote or even, in order to assim or become more prosperous and advanced through philosophy (Aliás, to palavra philosophy means "love to wisdom").
As influences two powers, podem, contudo, destroy in the form of a philosophical expression, but never prejudice to essência da sabedoria pura (Foi or what happened with Socrates, mataram or seu corpo, mas não destruíram or seu pensimento, semo que mesmo no dia de Your sentence of death, he argued with his disciples, a questão da imortalidade da alma).
This work fears this intuition, or to look for a philosophical position of accounting accountability, explaining, interpreting and discussing either its method, or its object of studies, or its degree of rigor, its evolution not tempo, its doutrines, its modern conceptions gnosiológica qualidade, which emerged as a product of reflection and maturity of two distinguished thinkers of accounting history.
2.O que é a philosophy
Muitos thought that philosophy is a discipline, abstract, subjective, contudo, this statement is not consistent with reality. In philosophy, however, it is not on the margin of everything or what is happening, not an objective and real universe of conhecimento, just to issue observations of aspects that translate into paradoxical conclusions.
A philosophy can be considered, as a sublime vision of conhecimento, exceeding, that vulgar form of interpretation (doxa), to search for a more advanced and perfect approach (episteme). Or the highest rogue of a conhecimento só é reached by the philosophical vision.
Therefore, a serious philosophy is a critical and contextual vision of a gnosiological movement, seeking or certainty of certainty, value, qualidade do mesmo (or rigorous study of everything or aspect of a scientific understanding, defined as epistemology, which has long been used philosophy).
No entanto, a philosophy is a theoretical discipline. A second theory Manoel da Silva Santos (2001) provided thermo grego "Theos" which means Deus, ou seja, a theory and a divine vision, deep, spiritual daquilo seen as physical odors. But, on top of all the philosophy and attitude, pois, demands “ação” and position is part of what contextualizes and approaches or certain type of conhecimento.
It is of great use to a philosophical position, even more, our days, where there are positions that emit mixtures of definite concoctions, mystifying gnoses, that we have different points of view, causing in this way, an incredible confusion and prejudice in the mind of two thinkers who is devoted to these same branches of knowledge.
Contudo, some individuals considered philosophy a useless science, due to this theoretical position, which derives from specific aspects. Really, if we were to observe ourselves in a theoretical way, we would know that the products of genres with privileged mental structures, therefore, philosophically, unsophisticatedly, are not the privilege of many, more virtues of people who seek perfection for the sake of epistemology (episteme)..
A philosophy seeks or movement to go back no tempo (go back and "Turn", never regress), to verify because of certain attitude, thought, mental inclination issued in the history of the conhecimento. For isso the "Volta ago", daquilo was relatively consecrated as certo ou verdadeiro, in order to verify the relative daquilo that is accused of "Verdadeiro", for assim, to sharpen the imperfections of conhecimento.
Those who devote themselves to science, especially accounting, must adopt a philosophical stance, in order to find reasons for their practices and for their various activities (still more, not modern time, when in the accounting area, computer programs and information systems). telematics, will take part of the mechanical and formal function two registers or informative processes you have, when thirty years ago such condition did not exist with severity (Portanto, or future of nossa gnose will surely be in the culture and intellectualization of professional accounting).
Inefável would be serious, we all follow examples of Heraclitus, Parmênides, Socrates, Platão, Xenofontes, Aristotle, Pythagoras, Descartes, Kant, e muitos outros who will seek the apexes of knowing, consecrating, many times, for your sublime cause, being that, deservedly all these e muitos outros tem se os names eternally encumbered in the history of the world conhecimento da humanity;
3. Science and philosophy and philosophy of science
Several dúvidas pairam no ar, quanto we treat of science and philosophy. In this question, we produce many times a question about our minds. A philosophy and a science? A ciência é philosophy? Qual é a diferença das duas? Why different? To what was this difference attributed? These are the basic questions that the mind of the reader will try to explain the best possible possibilities.
In truth, it is the beginning or the end of a science, this is, it is based on the highest level of knowledge. Ou seja, there never existed a science that has not been derived from philosophy and there will never be a science that wants to check our highest gnosiological positions, they will not search for philosophy, such an intuition. Therefore, all or conhecimento derives and ends a philosophy. A philosophy turns out to be the alpha and omega of an organized human benefit.
A philosophy is considered to me of all the sciences, pois, all types of conhecimentos estavam fused in um só, in mind two philosophers. Pythagoras, for example, was a philosopher and mathematician, Xenofontes emitted or his philosophical thought together with the ideas of chemistry, Aristotle além da função de philosopher, exprimiu conceitos da economia e também da contabilidade, Euclides acrescentava em su idéias thoughts physics So by diante, all the philosophers will produce essays on all the types of conhecimento that exist on these days.
A true and that periods that comprise the fifth century before Christ, or seventeenth century depois de christ, a science and philosophy was one thing, there was no difference, there was no specific science, all of them were mixed up in a kind of conhecimento that was or philosophical, that involved many other branches of conhecimento (Just as an example, it is enough to mention the "sum of arithmetic" given by Luca pacioli's authorship, which did not discriminate between two types of conhecimento nela contidos, that were murmured between geometry, mathematics and accounting).
Coube to Galileu Galilei (1564-1642), a rupture of science with philosophy, pois, Galileu attributed to gnose scientist, a new way of thinking, as an abstractly selected object in a universe or in a reality. From Galilee to science, philosophy was separated, and I was not "divorced" from, therefore, such a prejudicial condition to my own science.
A formal separation of philosophy as a science would be drawn, moreover, contudo, also marked for periodic "intercourse" to be carried out, in search of the most pure reason (logos), in the verification of two methods used, two points of view or angles of observação adotados, ou mesmo, to reach the pinnacles of conhecimento.
But the philosophy is also a science, which fears autonomy and interdependent cooperation with other disciplines. As we have already disseminated in the philosophy that has arisen, embedded in the mind of two philosophers, who will provoke all the branches of knowledge that exist, it is enough to verify how Aristotle's explanations of “the prime mover” would serve Thomas Aquinas elaboration of his “Sum of Theology”, a consecrated work that allowed this author to qualify as Doutor da Igreja Roman Catholic Apostolic, for achieving, in some way, reconciling razão com a fé, sendo até consecrated leaflet among the Catholic faithful, Everywhere in the world, due to the eternity of his writings that expressed sublime truths (including this, to the happiness of reading stretches of his sum when he was still a college student).
You have left the seventeenth century the sciences to become “cutbacks” of the general genus, each one, and each science would have to have a specific, proper method, and an object of studies that would be analyzed with a certain parameter of vision. There may exist, for example, a same object studied by different sciences, or that would still be modified to be a study or object. As it happens with the accounting of the administration that studies the same object, sem, however, they will be confused, therefore, as regards wealth based on the behavioral angle derived from the dynamic functions, capacities, functions and environmental causes, this study at wealth based on angle of governo.
A basic difference between philosophy and science, and as far as it is multidisciplinary, this possibility has a specific vision of study to a relevant object, for there is a science for everything and of every thing in particular, for example, every thing that exists can produce inquiries. that expresses the need for theorizing and organized reasoning.
For its time, philosophy does not have its own object, pois, tudo and object of philosophy: or thought, to soul, as idéias, or to think, or corpo, to life, or to be, as ações, as paixões, to politics, to Matter, living beings, wealth, existence, or time, or homem, or conhecimento, inspiration, religion, therefore, everything is object for philosophical questões. There is also no specific method, in philosophy all method, ou melhor, or method of philosophy, is the most important one, which encompasses all methods, allowing important conclusions.
Another important aspect of the difference between philosophy and science, is that in science it adheres to a judgment and observation criterion, ou seja, investigates itself according to a parameter, different from another parameter endorsed by another, can, for example,, study material with different angles pertaining to biology, chemistry, physics, engineering, and the same accounting record (you are rich in not having to be constituted as material), or that it will alter the angle of observation that each science pretends to study.
Já or angle of observation of the philosophy or everything. There is no philosophy of a criterion of observation, so, all of you are critics, being an interdisciplinary philosophy, all of you are judgmental. There is no specialty in philosophy. All objects, methods, judgments, or seja, tudo, everything and any student of studies can be investigated by philosophy, you can reach sublime pines when it is emphasized philosophically.
All the sciences aspire to philosophical quality when they question and argue or their method, object and criterion of observation. A philosophy does not have its own method such as dissect, pois, el ressalta or valor do pela critica, seeking pure reason that formulates and demands a position for such a requirement.
This is the highest validity of the philosophy in science: verify the value of the method used, its importance, its quality, its inadequacy. When we penetrate the causes of the evidence that I have outlined or the method of the judgment of Juízo, its arguments, its validity as we are penetrating the philosophy of science.
A philosophy seeks or questions the gnosiological reality, looking for reasons for the consistency of two very reasonings formed, looking for reasons of consistency in the evidence, seeking to refine the imperfections that expressly, or as inadequacies are conceituais. This goal is the philosophy of science.
To philosophically observe a science, there must be a parameter between or criticism of Górgias (IV BC) or exaggerated dogmatism, in order to exist a critical analysis of pure reason, the same as that originally claimed by Kant (1724-1804) that is indifferent to years impure, desecrated acts of politics and sensation. A philosophy will always be seizing on the rational causes of our own human thought, it will be limited to the same, reaching rational critical metaphysics and extra logic, which goes beyond the conventional ways of thinking.
A philosophy of science requires an ontological vision of its own formed formation, searching for its logic, its reason, or its “because” of being, its quality, for its own philosophy, for its own explanation of scientific knowledge, or melhor, do scientific thinking. For such a conhecimento to have a broader and more rigorous approach than that proposed by Gaston Bachelard (1884-1962), in his work: “O novo espírito Cientifico”.
4.Philosophy gives accounting
A philosophical approach requires, therefore, a critical critique of two foundations of gnose, and also a logical reason that implied or appeared. Accounting as an autonomous science has enabled your philosophy when it seeks an interpretation of its object, method, and angle of vision.
As works that address philosophical quests are scarce, such as disse Sá (1999), which expresses some works by scientific scientists (são poucos os livros e artigos dessa tematica em nosso conhecimento), which will achieve the philosophical theory of conhecimento, contudo, muitas também foram as Attempts to portray a philosophy of nos conhecimento, but it was little or less than a philosophical feitio of such attempts, which would limit our formal aspects of nossa gnose.
Therefore, the philosophy of accounting is not an inerente and foreign vision, but also an interpretative vision of the evidence of our conhecimento, a critical vision of its arguments, concepts, theorems, theories and hypotheses. According to Masi (Apud Sá - 1997) or objective of serious accounting philosophy:
“Analyze the losses of the conhecimento, for inadequate positions, clarify on wrong thoughts, submute ao senso critico to various doutrinas, offer to research sadia da ciência or mundo two phenomena, não those two instruments of which it is used, to claim their own territories busy ou sacrificed for other sciences… ”
Contudo, disagreeing foram os caminhos that muitos trilharam not countable thought, considering that at the first exposition of the scientific accounting foi that feita by Coffy (1836), onde já havia philosophical traces when this pregava on or capital and said that to wealth das cells sociais é or true subject of studies gives accounting. Moreover, our science has not added to scientific autonomy, so it was confused with other branches of knowledge and confused with its instruments of information.
As we know, we have always been present in the human mind, in the most remote times (Paleolithic, Neolithic), there have been progress in the informative instrumental area, no period between 4,000 to 3,000 years before Christ, in Suméria, as well as progress in the classical period of Greco-Roman empire, both in the middle and in the contemporary, but more from the empirical and pragmatic detachment than the trilhou os caminhos da ciência e philosophy. No seculo XIX, então, the researchers will search or method and countable object, I have these thinkers expressed, various conceptions, even the most specific ideologies drawn by the mesmos, who will interpret, in a point of view, various foram, então, The phases of accounting doutrina, which will attribute to accounting, different objects that are currently consecrated, are the following:
Contism: Doutrina who used the writing methods prolixly, saying that the object accounts for it, it has icons, mainly in Italy and France.
Substantial Materialism: I have Francesco Villa as "country", he said that the object of accounting was a substance of contact, or seja, a material that is called wealth.
Personalism - Doutrina that linked accounting to legal aspects, saying that or a countable object would be the directives and the obligations that are related to wealth, various defenders of Italy, Francesco Marchi, Giovanni Rossi, Giuseppe de Cerboni, such doutrina has members not Brazil, the weight of Professor Carlos de Carvalho and Roberto Pfaltzgraf.
Controlism - Or object of serious accounting or control, or government, to wealth administration, you have as a breeder Fabio Besta.
Reditualism - attributed to being or object of accounting, or profit of companies, develops in Germany, as Eugen Schmalenbach has as icon.
Aziendalism - According to this doutrina or object of serious accounting to Azienda, or to social organization, such a doutrina emerged in Italy, it has as defenders, Gino Zappa, Alberto Checherelli and many others.
Patrimonialism - Doutrina that affirmed that the countable object would be or patrimony of the Aziendas, according to the works of her breeder, Vincenzo Masi, such a doutrina practically guaranteed to scientific qualification of accounting, pois, lhe abstract object and method.
You are defined or object of accounting, as this; or patrimony, or a wealth of social cells, previously discussed by Coffy and Villa. Or patrimonialism is the one that guaranteed a greater number of followers lasting this day.
No Brazil has several followers, Frederico Herrmann Júnior, Hilário Franco, Francisco D´auria, Américo Mateus Florentino, Antonio Lopes de Sá among others.
This doutrine is officially oiled by the Conselho Federal de Contabilidade (and obviously the conselhos regionais).
Therefore, these doutrine fora give scientific accounting, which will promote thoughts, but all approaching unconsciously or countable object as being or patrimony of social cells, which we call Azienda.
You counters express or patrimonial na conta, materialists attribute you to patrimonial wealth or aspect of studies, you controllers pregavam or patrimonial control, you profiteers estudavam or profit of patrimonial, aziendalistas approach to the social cell that surrounds or patrimonial, all addressed or patrimonial in an unconscious way, but attributed to accounting, other objects that we don't know, consciously.
For this reason, we cannot attribute philosophical content to the works of two contistas, personalists, controllers, profiteering, aziendalistas, já que ainda, a contabilidade não possuía tu seca a su autonomia e qualidade cientifica (se no ainda a ciência, muito menos, terá a philosophy of mesma), pois, tais doutrinas misturavam a contabilidade com outros segments do saber.
We can, with contudo, grasp philosophical traces in the works of Coffy (1836) and Villa (1840), who will always search for the substance of our studies. Such scientists are seeking an essay of our own expression that expresses its form: information.
All of these doutrinas of accounting, which will not be able to give the same science to such express autonomy, but contributing in the same way to this genosiological freedom, only scientists, but dúvidas nas suas emissões contextuais, which inspires us a semi-scientific seu conteúdo, pois, propenderam pensmentos nos instruments contábeis, ou melhor, na parte mais "mecânica" nossos STUDIOS, for this we cannot guarantee scientific positions much less philosophical to the works of two contistas (contudo, this doutrina was very important for the current accounting stage)).
To check the philosophy of the third ratios you are on or object of studies, before giving proof of a countable object to be or a patrimonial one, there was no certainty of method and certainty of object, since it was accounted for with other gnoses, therefore, There was no fully mature science, nor was there a philosophy of our conhecimento.
Foi or Masi's patrimonialism, which would guarantee a nova visão da contabilidade, always existent, but never expressed, consciously, scientifically, epistemologically. The prerogative and affirmation of a new position for the studies, defining or method and the proper object of accounting.
All of them before the Patrimonialista (with the excellence of the contista school), they will be scientists, they will announce truths with support, but they will not include enough ideas, to define a “pure” accounting, as object and scientific methods (Logically, as we know The traces of this "pure" science are found in the writings of Coffy and Villa). It is mixed with other attributes, much less with attributes of identity, with its formal instruments of record. Despite each doutrina ter um specific angle, all efforts foram louváveis for a search for truth and serve as the basis for or patrimonialism of Masi.
For there to be a philosophy of science and necessity, first, for there to be a science, structured with theorems and proper theories. As to that assumiu accounting, not second decade of the 20th century, depois do patrimonialismo de Masi, assim terías or stucco for the creation of philosophical works.
Furthermore, in the philosophy of science, it does not admit subjective ilações that produce symbios with various types of discipline, or impregnações de fusão, it gives a way of understanding how to use the instruments of the pertinent genre, there is no counterpart to philosophical analysis A osmose between these aspects, but a separation between what is the substance and the surface, or what is the form, or what is apparent and what is real.
It is not possible to affirm that before Masi, who defined accounting dignity by becoming scientific, there was a work of philosophical content in accounting, there would also be no aspirations that would produce and value this value as theorized, but only two mesmos. Given that the Masian conceptions, the accounting philosophy cannot be divided as instruments you have and other disciplines.
As works of personalism, controlism, reditualism, etc. Tinham aspires to years of philosophical content, despite not getting or clamming, for we will be impregnated with mixtures of other ingredients. All scientific fora, pois, explanavam in a categorical and refined way or object (despite the majority of the treatises or object countable by other angles), but it was not clearly philosophical (in fact, it was not fully outlined).
There is no science philosophy, which searches in the form of its object, related to its correlative aspects, but there is also a science philosophy, when searching for two objects of investigation, which exist in specific environments, with different dimensions, This really serious philosophical search, which penetrates the "soul of the conhecimento", ou seja, our phenomena of the object.
5.O object gives accounting on or philosophical aspect
There are many attempts, as we have seen, to observe or object of studies you count.
In accounting for this was linked to various aspects of observation, and its object was once linked to formal structures, legal ties, forms of control, states, economic aspects, contudo, a pitoresca approach existed in all these concepts: or state of heritage.
Therefore, there are many ways of observing yourself or the object of studies you count, but all with paralogisms around two different reasonings issued. Notwithstanding, all the movements of the doutrinários foram important for or outline or arcabouço régio cientifico da contabilidade, which would serve as the basis for a philosophical position of nosso conhecimento.
In a philosophical analysis, one must search for a true object that motivates or studied in a discipline. In accounting or heritage, and as a philosophical vision seeks sublimation of the study, we can say that it is the object of our studies or a heritage phenomenon. It is not an accounting or true object of studies or an event or a phenomenon in itself, being this, a study of no conformance.
Patrimonial phenomenon would be all that happens to wealth, or seja, all that is going to generate, movement with specific speed and transformation. Ou seja, as purchases of merchandise, as sales of merchandise, receipts and payments, costs and receipts, returns, funds for reintegration, defenses against riscos, or potential for capitalization and production, or level of endividamento and money orders., etc., all these events are patrimonial phenomena, which deserve inquiries, for the sake of the true objects of study of nossa gnose.
Accounting phenomenon or equity would not be counted "Purchase of Merchandise", or expressly "Machines and Utensils", or to the figure "Despesas com Vendas". You hardly express phenomena. O conteúdo da conta, ou seja, aquilo that ela means that é or object of our studies, isto é, a conta; “Custo das Mercadorias Vendidas” barely represents or phenomena two technical Custos das Mercadorias Vendidas, according to a specific dimension, but expressly it would never be or object and that phenomenon that motivated the same express, that after being dimensionalized by the information, will serve as instrument to search for the efficiency of the heritage phenomenon.
A philosophical and advanced attempt, to specify or countable phenomenon with counting, foram specified contist hairs, hackles, and at least not a scientific character, pois, no one seeks to explain or spirit gives representation and simulation to mechanics that to face produce. You will be confused, pois, or object of studies as the representations you form two mesmos, for this reason, you will “fall asleep” in the contact or information of two phenomena you count as patrimonial.
With the same movement as two contistars, a pragmatic doutrina arose, which attributed two objective studies to the end, to the production of information you counted as object, such statements deserve philosophical approaches with questions. Aristotle (384-322 BC) when he proposes a proposition also proposes a dialectical problem. Not the same case when it is stated that "in accounting for the information, it is stating an idéia that should be discussed, pois, such idéia surely foi Raised from a problem.Ou seja, when we disseminate that to the accounting of a society gives information, such a proposal deserves questionamento, I tied because, we are not wise or enough, to deny it and nem sub-servants or enough to oil it as true.
In accounting for a city providing information? Is there rigor in this statement? Such a statement is not consecrated doctrine principles not tempo? Such a statement does not break something that has not been proven and will hardly fail to prove? Is the object of accounting records and demonstrations? So theories give accounts of mere clarifications of practical things? What was the intention of burning this statement? Your questions are shared with the mind of any individual who confirms accounting and who has taken this statement into account.
O nascimento da contabilidade data das épocas mais remotes da humanidade as já dizia Mattesich (2005). A countable symbology emerged first that a countable written. It was all historical. More, or that we can relate that the records and information you have tinham uma motivação, a common objective, or seja, or to represent some event that existed and motivated inquiries. Considering that the same phase of evolution, or homem, was concerned with informing here that it would exist, even if it was known or that it was meaning in the information, it was very empirically concerned with the fact that it could exist or symbol, is this information? It would never exist if there were no meaning and emergence, or seja: or patrimonial phenomenon.
The historical vestiges that are feared most ancient times where accounting begins, gives classic times and the middle age, reported by Hernandez Esteban, Carlos Antinori, Jorge Tua Pereda, Joaquim Fernando Guimarães, Denise Schmandet Besserat, Richard Mattessich e muitos outros, we clearly see that the information represents semoventes (na idade da pedra), agricultural activities (rural cultures, plantations and colheitas), other food, expenses, money, clients, taxes, constructions, land and property, ou seja, os records demonstram coisas that existed before the symbolic expression of two months.
No seculo XIX, the explanations of two scientists will diverge, who defended the contistas, to the accounting of no tinha as an object to information, but to the one who represented them (for all the scientific doutrinas that were impregnated with the epoch impregnated at that time), such fato foi expresso For all the icons of the general history of accounting.
Masi had verified that he had counted tinha as an object; to wealth das aziendas ea doutrina contista; The registers, and seen that, this was lost no time, as a doutrina norteadora, peels incoerência of content and that one lasts until the days of leafing in minds two homens of the world, It fits to me, afastar or that it is old and oiling here that Masi and others will defend two patrimonial phenomena over you.
O pragmatismo então, não possui epistemologia em suas concepções, nem no historico, doutrinal, natural, social, comum, scientific, theoretical, analogical aspect that guides its conformance, therefore, this conception of fields must be treated with caution (despite that a large part of two individuals are adepts of this mentality). To accounting it loses its current cultural position, when individuals, apprehends it or its object, centralized information.
Always counting "possuiu" an information system, which would serve as an intermediary to define conclusions about its object. But there is a long difference between "possuir", com or "ser". To account of the information system and it is possible in its technological structure or information system, which would be nothing more than nothing, which would be less for the scope of seu fim, than it would be, or a heritage or heritage phenomenon to verify e promote its efficiency. In the absence of intellectual discernment prejudices and depreciates nossa ciência.
Therefore, or object of our studies always foi or patrimonial phenomenon, which motivated the records, and the majors studies tell the story, refletido até mesmo nas empirical times of nosso conhecimento, quando or homem praticava a contabilidade, expressing or your thought pela informação, but no causal sense gives rise to phenomena that existed in the matter of wealth that owed to their needs, causing the fascination and reason for inquiry into the spirit of their intellect.
6. Philosophy gives accounting and neopatrimonialism
The heritage phenomenon or the object of studies of our science and information are just instruments for the achievement of two behaviors of patrimonial ideas. Therefore, never before has an accounting existed such a vision for the phenomena of wealth, as that proposition of accounting Neopatrimonialism.
O neopatrimonialismo doutrina contaábil, raised by Sá (1992), for her suggestion of her own Masi, possui uma visão mais abrangente, who, I credit, has never been philosophical, because she has penetrated two essays, when in her own name, to “Teoria Geral do Conhecimento Contábil ”, Sá discussed the essentialities in all possible dimensions, explaining to logic the same systematic aspects of functions that exist in specific environments.
O novo patrimonialismo assumes a more profound observation than that proposed by Masi sem, contudo, destroyed ou la nega-la, or that would be esdrúxulo our philosophical patrons, since the epistemological of this master was feared to be true, logical and inferência of seus arguments. A missão do Neopatrimonialismo would be to support and support here that the great scientists tinham feito de verdadeiro na contabilidade.
I understand that when or Neopatrimonialism adotou uma holistic vision of the patrimonial phenomenon, approaching all the possible dimensionalities of event, it penetrated the philosophy of our conhecimento.
When in the nature of the phenomenon, we can affirm neopatrimonialistically, that in its dimensions, there can be a cause, an effect, a quality, a time and a space, to express a need, finalidade meio e função we are practically penetrating a holistic field, sublime, profoundly mathematic mathematically infinite, with countable support.
A visão do patrimônio about or angle of functions and systems, which exist in a constant, simultaneous, hereditary, autonomous and interdependent way, subject to inefficiencies and inefficiencies, tending towards infinity, it penetrates forcefully non-gnosiological philosophical holism.
All of the Neopatrimonialism approaches present a rigorous degree of universal verification (not that concerns or balances, participation of two capitals, speed, movement, systems, efficiency, wealth prosperity, etc.).
In terms of Neopatrimonialism and ultrapass the rigors of space and time, this is a vision that goes beyond science, as it is clearly philosophical.
Mais do que fazer, or Neopatrimonialism teaches us to think and interpret (or what is the philosophy of) the patrimonial phenomena, which occur in different dimensions, within two specific environments that surround and enclose or aziendal patrimony. Such a vision is important for the world of the world where the pragmatic era tends to affect the use of computers and modern technologies (I know, or contend that I was pragmatic, I innocently adhered to it, due to lack of consistency. innumerable reflections in the search for truth, perceiving that Neopatrimonialism offers a reality that is truly true and indubitable for a countable science, therefore, I became, when I resolved to endorse or my "modern" thought that was absolutely contista, going on to invest in the search for explanations two phenomena gives wealth,such a conception was for me to consider as true and defending-até hoje).
More than informing or passing on wealth or a modern accountant, I must know how to explain the heritage phenomena, seeking to interpret the effects of wealth, in order to really know the "reasons" that will motivate that certain behavior, which may have been profitable or not helpful for a social cell.
You, or a business owner, simply need to know about $ 10,000.00 of expenses or $ 8,000.00 of Fixed Assets, more than that, you need to know that these values are expressed in information that is not effective. A efficácia é um “dogma” só o Neopatrimonialismo prega, e somente com ele pode-assert or state of patrimonial health.
Or neopatrimonialism really helps your followers, to take a critical view of wealth, interpreting their phenomenological phenomena, which express themselves in certain dimensions within environments, submit with this type of holistic and interpretive vision we can look for efficiency and prosperity of social cells.
I was practically two years old, when not later than April, I was an oil in the Neopatrimonialist doutrina, next to great names of accounting. With absolute joy and emotion because we say that I am a member of Neopatrimonialism, it is unworthy, it is not worth it. E Até us days of leaflet I am very pleased to be an oil as a member of such a doutrina, that I am proud and enche of joy, for being this, or future of accounting, bulwark and original production of two films, da tão amada e querida nação Brazilian.
7. Conclusion
A countable science that always accompanies or homem not correct use gives wealth two ventures, deserves a philosophical approach, which seeks or value of the method of logical studies and argumentations of its theoretical scientific structure, which was formed not to pass two secules and millennia.
Or neopatrimonialism, as a countable doutrine, offers a holistic view of philosophical argumentation when it penetrates the essentialities of our conhecimento, studying the heritage phenomena, which are portrayed in specific dimensions within environments that surround and organize wealth.
A philosophy of accounting of não é, pois, alheia a gnosiológico problem of accounting, but before all a critical, holistic, universal and fundamental vision, which encompasses considerably axiomatic explanations and method, apperforming the cognitive structures formed, suas doutrinas, suas derived from the senses, for a substantial and sublime quality of interpretation, based on logical relationships, the object of our studies, which are known to be social cells, or seja: o patrimonial phenomenon.
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