Awakening of accounting performance
A privileged situation to which you have checked the Accounting of this beginning of the XXI century, is the result of a thousand-year sedimentation of intellectual efforts, those who have always been two accountants.
Foi dessa profissão that emerged to invent two abstract numbers, in Suméria, has been about 5,200 years ago, giving origin to mathematics, as well as the accounting record that originated in common writing, which allowed or evolved from all literature.
Numbers and letters tiveram by origin, pois, to ação dos that will be devoted to patriotic heritage.
Following this luminous course of vitória da razão foi which, also, we began in the XIX century, conquered scientific dignity, vitória uma das mais brilhantes stages of accounting accounting.
Such knowledge, originating from the observation of the events that take place, procures the truths that govern the relationships between the elements that occur to the cats, two professional references to light that allowed to perceive that nothing more information was than a simple path, moreover, it is not the true end of a most important culture, nem or major objective of the use of heritage assets.
Ter consciência about or because we are the cats, or what you really mean, so that conditions to wealth are transformed, become a scopo, that which really justifies or value of a superior study of the Accounting.
More than to fulfill an informative formality, regarding demonstrated situations, it is necessary to look for or understand the patrimonial phenomena, aiming at a competent utility to explain the causes of the success or the insufficiency in the use of wealth.
In search of clarification on the events and an ancient practice, this is a reflection of two illustrious people of civilization, including accountants and businessmen, but, just in case, they never managed to achieve the objectives pursued in an organized way.
It has only been a thousand years, when or human being began to worry, it was not just when I unveiled the mysteries of nature, but also, or what did I say, I respect the same, to causes that promote its existence, to profits that geria, wanted, isolated, wanted In society, an outro filão de interesses emerged, forming human sciences and sociais.
Nessas will also include the investigative and explanatory materials on the evolution of wealth, when this is used in the service of two beings being in various aspects.
À Accounting coube or rational study of the patrimony in the face of the efficiency of this, specifically dedicating itself to or study on the satisfaction of the purposes or objectives of the units of which human society is compiled, or of the sociais cells (companies and institutions of fins ideais).
Since the most remote tempos, still, as an intuitive and empirical manifestation, or primitive homem, jperperceived that or material for survival was something that I was very interested in doing and that was formed or first council on or heritage.
Such effect of the intelligence levou or inhabitant of the cavern to fazer as primeiras inscrições you count, in records that, for nearly 20,000 years, sulcaram peças de ossos e pedras ou will be manifested in paintings and marks nas walls, capes and solos das grottos, visiting save memory on or that has accumulated pending use.
Thousands of other taxes are still preserved, the first natural coats of human beings and so many of them are back in various parts of the world, including, in abundance, in dozens of Brazilian caves (in Montalvânia, Vale do Peruaçu, Pedra Furada, etc.).
On the other hand, it is intuitive, informative, and non-deceptive, foram manifestations of revealing a resource of intelligence, pois or brain, whatever remote time, it could keep an expressive number of meanings, considering that it is the home of the Upper Paleolithic não tinha mentally armed muita coisa.
Or empiricism, by seculum, was established as a natural source of scientific knowledge, limited to observing and waiting for things to happen in the same shape every time, as a first basis for believing that the cats really do.
From the beginning, it was known that many things would happen over so many circumstances, but it failed to perceive the reasons or logical relationships that led to really determining an event, because, also, there was no method or discipline of reasoning that allowed to organize rationally as idéias.
Or subjective, still, in isolation, for greater efficiency than possible, it is not subject to surpassing or objective thinking, when it comes to universal understanding and is or proof, or time, the millennia of years that I will decorate from particular insights tied to methodical perquirição.
Only in science, pois, as a complex of theories, these as aggregates of logical propositions, it was to explain to the causes two events; Many little schools, meanwhile, were necessary for him to develop and seek deep reasons, supported by reflections and experiments, competent to explain or because of two events.
Accounting followed this vocation, as we all did in human endeavor and when it was formed in the knowledge that it was not the only information, but that it meant, or that it justified or countable accounting, a great progress was made.
It gives the same shape, when the chemists will understand that it was not enough to mistreat bodies and transform them, but, it is necessary to understand why as modifications, all modern Chemistry nasceu, looking for concepts and a discipline in logical proposals, these that will go on to build theories scientific (and this is due to Lavoisier, not exclusively to him).
This passage gives the appearance of forms for the realities of the foi or that distinguished two qualities not a field of culture.
The awakening of the lethargic state gives accommodation to registers and demonstrations, for the field of explanation and interpretation of two patrimonial phenomena of social cells, for the great conquest of the History of Accounting and this was nurtured, by schools and scientific corridors.
Consciousness about wealth and the way of studying
That to wealth you give weight, you give companies, it is something that has impressed and worries or being human, is axiomatic.
You egyptians chegaram to breed até um Deus para o Patrimônio e que foi Toth, as as primeiras leis, as mais antigas conhecem, as as nas nas inscrições de argila na antiga Suméria, já precavam de relações that diziam respected mensurações e relações of patrimonial nature.
For its own interest in rationally making or for the movement of wealth and for measuring the pertinent movement or that the accountants, like the one referred to, have invented the abstract numbers, it has been about 5,200 years.
Aristotle, also, for more than 2,300 years, affirmed that there was a science of wealth and that this was not an economy, because, to his investigative sensibility, he was awakened to a study of greater importance about the importance that it represented to do with reasons that moved. as transformações patrimoniais.
È It is possible to imagine, for example, as Cyrus, or great Persian king, for more than two thousand years, tried to be faithful to the way in which thousands of patrimonial movements were carried out, which were drawn by various subjects, from various regions, as a tribute and applied to you by the sumptuous buildings and gardens of your Persepolis (which he called “paridaeza”, a Persian word for which was derived “paradise”, given or state of wonder and sumptuousness by such whims of the famous rei applied in such ornaments).
It was always important to know how it behaved or capital, or what was achieved with it, or what could be foreseen for a future situation (as foreseen in ancient times in Suméria and there is no ancient archaeological evidence).
Hundreds of years before Christ, in India, or book of Kautylia (thinker that for the Indians was equivalent to um Aristotle), or Arthasastra (denomination given a manuais de conhecimentos gerais), já ditava rules and theorized on or behavior gives individualized wealth (custos, revisões etc.).
Only XIX century, still, or wealth study of companies was admitted as a special and particular scientific knowledge, attributed to Accounting.
The most famous house of culture in the world in its time, that dedicated by Lavoisier (or country of Modern Chemistry), Louis Pasteur (or country of Microbiology), was also recognized in 1836 by the fact that he or she was wealthy from companies and Institutions should be treated in a rational way, admitting, then, that they count as a branch of two social activities.
Dante by diara foram muitas the students of studies that will be dedicated to a deep study two cats that involve the heritage transformations and that will emphasize that the writing was just an instrument to get the memory of things that happened.
Assim, we find the work of Francesco Villa, (La Contabilitá, edição Monti, Milão, 1840), it is worth highlighting that circumstance mentioned, or note, that the writing of the account is not its own Accounting, but, yes, something of that it is used to carry out studies for which it is simply informative.
In fact, all the sciences using registers and all of them can be applied in the doubled way and that there is no evidence of cause and effect of a considered fact.
Francisco D`Áuria, um dos mais famous intellectuais de nossa discipline, muito bem isso demonstrou (em seu livro Primeiros Princípios de Contabilidade Pura, edição USP, São Paulo, 1949), na parte em que, nessa de dedica, ao que denominou “ Sistematografia ”.
Second, or that emeritus Mestre made it clear in his work, or critic that nasceu em berço contaábil, or from two games, can be applied to evidence of any phenomenon of nature or of ação do homem, since it is a matter of concern to himself. to present a cause and effect (essa a origem do Balanço Social, Balanço Nacional, Balanço Cambial etc.).
In a true way, pois, to study, as a benefit, to wealth, and that which the doutrinas will indicate to us through scientific schools, pois, to writing and mere instrument, useful to any branch of conhecimento, sem privacidade, portanto, since isso seja or desejável.
So, theories of Higher Accounting are just how we are taught to produce models of wealth behavior, that is, we can lead companies to prosperity, which deal with what is happening and not with the formal evidence of what happened.
It is through the logical study of the relationships that emerged or the heritage phenomenon, of the analysis, that gives an analysis of the motor causes that can be built models that lead to full and constant satisfaction of the needs, or seja, à prosperidade da "social cell".
It has not been a divid life, when the wealth prosperity reaches all the social cells, a nation becomes prosperous and when this happens in all the countries, or it is global, it materializes.
Such reasoning of a Cartesian nature, ou seja, that which harasses us that peels parts and that falls behind all, foi or that to nova doutrina scientist, most recently, to "countable accounting Neopatrimonialism", adotou as an axiom of universal finality.
Ou seja, a verdade mentioned is what represents or zênite da countable neopatrimonialist theory, this one that stands supported in many other axioms and theorems.
Aos Contadores is in charge of a large task of helping or balancing the Nações and cooperating, through this professional career, in order to be general, pois, eles are present in all companies and in all institutions.
Fundamentals and evolution of accounting neopatrimonialism
O Accounting Neopatrimonialism is a new scientific corridor of Accounting that is especially concerned with establishing a reasoning method for or understanding about or what happens with the wealth of assets of companies and institutions of finis ideais.
For this, it establishes a General Theory, or seja, an order of connections that allowed to be the matrix of all the others in a specific area of connection with the wealth of "social cells" (these admitted as companies and institutions of fins ideais).
Buscou, pois, "logical relationships" about wealth as it moves, what happened as transformations, or seja, I try to understand or because you make changes, these are realities that are spelled out in records that you offer.
It did not lose itself in formalities related to "practical" aspects, but, yes, it opened opportunities for you to later be more clearly understood, explained, interpreted and offer models of behavior, based on the causes of two phenomena (such as fazem as demais ciências).
Register and demonstrate foram considered not countable Neopatrimonialism as mere instruments to teach studies, logo, of hardly auxiliary importance; I contested that the theory about instruments could be made, such as these main objects, or ainda, supported that not since the beginning of the 19th century was the cause of warning by two most distinguished intellectuals of accounting.
For this, initially, he built axioms and theorems (as truths and propositions about them), starting from the following realities:
- A human need creates a final goal to achieve less patrimonies that you want to suppress or that is needed; Os meios patrimoniais constitute a substance or wealth (patrimony) of “social cells” (companies and institutions); A wealth does not move by itself, in need of driving agents for this, they are found within (administrators, executors, etc.) and for “social cells” (nature, society, market, technologies, etc.); A movement from wealth to transformation; Every movement teaches or exercises de uma função (I use two meios patrimoniais); A função é, pois, a decorrência do use ou movimento do meio patrimonial through ação de um internal or external motor agent; When a função cancels a necessidade, hair movement, produces efficiency (get it or it is desired); There are functions defined with specific purposes, these are constituting systems that age at the same time and autonomously, in interaction, constituting, assim, a heritage universe in movement.
Logo, there are groups of relationships or events that logically allow an analysis or study of the heritage phenomenon and also systems that bring together specific functions.
Assim, a countable neopatrimonialist doutrina organized the bases of his doutrina and that he leafed through the vast literature fruit of intense research, continuing with the research that was carried out in the course (it is enough to analyze the bibliography of this work to identify various two edited problems).
Groups of relationships that determine or heritage phenomenon
Anything that happens as a patrimony has participated in fatores material and immaterial, and these, so that it is possible to understand the properties of two cats, a doutrina countable countable by nature, in three great groups of relationships: essenciais, dimensionais you set two environments agent.
As esenciais são as em realidade representam o embryo ou origins of the event; as dimensionais as offerecem or julgamento do happened; you set the scene so that you show the motor agents or that they will trigger the movements that produce the occurrences.
In truth, before wealth materializes, by its nature, it lives in the human mind or is due to this link, but it is subordinated to many circumstances that limit limits and create passive aspects of observation.
This is due to being considered as a necessity or starting point, second nocle XIX, já or concebia Giovanni Rossi (in his masterful work L'ente economico-amministrativo, vols I and II, edição Stabilimento Tipo-Litografico degli Artigianelli, Regio dell'Emilia, 1882).
Aquilo that needs to be achieved, such as a perennial or patrimonial cosmos - é o ponto alicerçador, that which justifies its own existence gives wealth, but, embora felt, recognized, can always be reached just as it is or left.
There is an ideal limit, pois, and a real one.
Either the ideal represents what you want to be or what is real that can be achieved, that causes distortions.
This is because it is necessary to trace it as a rational possibility to meet the need.
A seqüência necessidade , finalidade, meio patrimonial e função forms that which the human mind, within the organization that inhabits (and that is the social cell), constituted or set of essential logical relationships.
In order to consider all this flux, ter noção of how deveras is effetiva to patrimonial movement, julgar or event, other relações will be considered as ace of cause, effeito, qualidade, quantidade, tempo e espaço.
Finally, as an agent that moves or patrimony, external to it, as a relationship that leads to transformation, it was admitted as an environment or environments (which is not confused with an environmental name such as hoje is used in a restrictive way only for purposes of nature).
These relationships will be considered endogenous (administração da cella, pessoal) and exogenous (nature, society, market, etc.).
A countable neopatrimonialist doutrina, on such relationships, ergueu um expressive number of logical propositions, raising a General Theory.
Or that there really is a de novo no Accounting Neopatrimonialism that is the way of disciplining the studies, the observations, the reasoning, leading to the field of holism.
Or reconhecimento two systems of funções patrimoniais
From this reasoning it is also possible to perceive that the functions are grouped in systems in particular that more haste or accounting neopatrimonialist study.
I try to recognize that it is not an element or patrimonial element in itself, but as a function of what it is that matters for the creation or behavior of wealth.
Já affirmed Aristotle (in his work A Politics) that as things are possible “various functions”, or seja, there are various utilities for a month, perfectly identified.
A accounting doutrina, developed from the 19th century, clearly showed all this "functional" importance of heritage and all of it, within holistic ethics, it was used, not adequate, within the countable Neopatrimonialist doutrina.
É clear that, by exemplo, um mesmo rapier Mercadorias that serve to obter profit (resultabilidade) também vai oferecer Meiosis of recompenses and used to pay (liquidity) as require ter limit um desirable to prevent não or livre fluxo of outro do elements patrimônio, e, assim, serve a function of balance (stability) and full life (economic).
In order to establish the logical relationships, to admit the systems, and to acknowledge that you are living in an interaction, we tried to make sure that the conditions could be correct logical statements, so there are no theories of theorems.
When the first foram studies were developed to give origin to the doutrines of accounting Neopatrimonialism foram identified by seven systems of patrimonial functions: liquidity, result, stability, economy, productivity, invulnerability and elasticity.
With the constant evolution of this new scientific corridor, it admits the system within the patrimonial universe, ou seja, um oitavo e que foi o da socialidade, focusing on the needs of the cell as a social organism which is not inserted.
Contribution of the accounting neopatrimonialist doutrina
O Accountable Neopatrimonialism starts from the premises established by the schools, you count on Latin, basically, and also from writings of a few Anglo-saxões (two that will not be contaminated by live hairs of normatizações), endowing or that melhor adapted to a new philosophy of thought countable, coerente com as moves operated from the second goal of the 20th century.
Few or two American and English authors took advantage of this, with little contribution that we will offer to the scientific field of Accounting; You are so weak that you are not in history to record true streams of thought.
Respecting the valid conquests, still, or countable Neopatrimonialism disciplinou seus principles from a proper and innovative director, of forte epistemological content, with own method.
In the meantime, it acknowledges as a starting point, or that Vincenzo Masi founded it in his doutrina, ou seja, that it is happening or that it happens with the wealth of companies and institutions and a total phenomenon of dynamics and functionalities, especially as Giovanni Rossi, Alberto Ceccherelli, Gino Zappa, Pietro Onida, Egídio Giannessi, Joseph Dumarchey and Eugênio Schmalenbach.
Acolheu great part of the theories of Ricardo Mattessich, Moisés Garcia Garcia and José Maria Requena Rodriguez, in his quantitative and circulatory theses, for recognizing that it was a nonsensical effort to seek visões de maior amplitude.
I hold, pois, that the patriotic cats, in their various dimensions and within their environments, are only interested in accounting material, so that it is possible to make realities of influence two months on the needs.
Or Masi's patrimonialism, sem dúvida, foi um starting point as a scientific structure.
To the contribution of other intellectuals of great value, they were also absorbed, they were preconceived by schools of thought.
Finally, due to the various changes that have taken place in the markets, in society, in science, in ethics, this whole set was also led to an otic nova.
All this set of fators cooperated so that they could be born a new doutrina, coerente with us at that time, that he or countable Neopatrimonialism.
Valeu-se, this nova corrente, também, gives an observation of empirical studies carried out with no past history and that will suggest, even, accounting accounting breakdowns, such as those related to Environmental Accounting, Accounting of Intellectual Capital, Social Accounting, Strategic Accounting, etc.
O empiricism and source that it has, many times to other concepts, can be absorbed to benefit as a scientific method and to produce doutrines of substance, it is rejected, moreover, covering or pragmatic with a universalist ethic.
O Accounting Neopatrimonialism, as a scientific corollary, only in the 90s of the 20th century, based on the General Theory of Contacimento Contábil (edited in 1992), but it was the result of research and reflections carried out since the 70s and 80s (these exhibits by Primeira time at the University of Sevilha in 1987).
Or that from novo trouxe to nova doutrina scientist foi exactly uma
methodology, supported by a disciplinary mentality, wrapped by epistemological rigors.
A method of accounting Neopatrimonialism applied to the direction of classifying and reconstructing especially the logical relationships that determined the essence of the heritage phenomenon, as well as the dimensions given, especially, " because of the fact that the fates are seen, " There are two influences that produce a transformation of wealth (and that are only the two internal and external environments that involve the least patrimonies).
Adjusting to philosophy two systems understand this nova corrente of the countable thought that impossível becomes to establish models of solutions for a rational movement of wealth that is not inspired by the non- conformance of patrimonial functions (so that each component gives wealth to what it serves), want You are, yes, you want to relate to these systems, you want to correlate these environments.
As transformações you work, therefore, passaram to be recognized:
- In each operation, we operate systems, we systems fields, systematic interactions in their links with transforming agents (administration, personnel, human society, markets, nature, science, technology, politics, etc.).
In view, it embodies holistic, therefore, it does not deixou to consider the social cell (companies and institutions of fins ideais) as an isolated complex, as an object of observation and nem every patrimonial phenomenon in itself, as a unit.
As we were told in a particular correspondence, in August 18, 2003, or emeritus prof. Valério Nepomuceno: "Or countable neopatrimonialism is the consequence of two studies undertaken by Brazilians and for Latinos, obviously not disregarding that doutrina has consecrated a long history."
And, he continued: "I am always grateful to the illustrious Prof. Dr. Eduardo Scarano, when he affirms that the Accounting Office, on the other hand, has lost its previous norms in history." "Imagine," said Ele, "you doctors, we engenheiros, we resolved to standardize medicine, engenharia, and criassem emround disso corporações dated for geria."
E, concluded, or prof. Nepomuceno: “Nesse sense, or countable neopatrimonialism resgata or scientific character gives accounting. Regatta or countable thinking, lost a lot. ”
A countable neopatrimonialist current presents a page, in the History of Accounting, like most modern and most of all organized and active, with thousands of followers on various continents and a scientific literary production not so abundant, but, of exceptional quality, published internationally.
Distinguishing characters of accounting neopatrimonialism
Or that from a specific trouxe to a modern scientific corridor of accounting neopatrimonialism was exactly in view of two transforming agents of patrimony, starting, for this, from the consecration of "function" or "exercice of patrimony" as the basis.
Difference-there are other currents of accounting scientific thinking because:
- It classifies the pains that produce or patrimonial phenomenon in three large specific groups; Grupa as funções em oito systems e lhes dá or methodological treatment as such; Aprofunda-se no regime da autonomia, concomitância y interatividade de dosystems; It establishes axioms that sustain a general theory of the accounting accrual, from which all the rest must be derived; It states logical propositions that present the truths about the relationships between the determining factors of the patrimonial phenomenon; It considers as a fundamental end to the ethics of efficiency, it is as full satisfaction of the need through two functions meios patrimoniais: Admits or sense of connection of the patrimonial function as the driving agents that produce a patrimonial transformation and seek to establish two causes;It adheres to a holistic vision of the function of wealth so that it can be perceived as something to serve human and humanistic objectives; it considers the units of human endeavors that in permanent character seek their objectives as "social cells", or seja, as something integrated ao external environment gives society; It admits that I must either be or make all sociais cells prosperous so that, by decorrência, it also makes human society prosperous.become prosperous to human society.become prosperous to human society.
These are the main principles that the accounting Neopatrimonialism doutrinas unfold and that leaf was constituted in a very vigorous and abundant literature.
Like all scientific material, it is not a matter of completion, pois, a preponderant evolution that is a guarantor of its own vitality.
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