Or empiricism and accounting

He did not start civilizations, or when he felt the need to control his wealth, he used accounting as a means of controlling the same. Since that first time, I have controlled two bens or home to accounting, a science that since then has been developing as the aim of promoting or using the patrimony of social cells. Everything or process from scientific development to accounting for the modern presence of a dispute between the empirical and scientific currents due to the divergent purposes of both years. This study is accounted for in an objective way, based on universal scientific principles and those important principles and subjective empirical norms and with a tendentious character. O present article intends succinctly to dissert on or empiricism and accounting through a historical retrospective.

Introduction

Since or Renascimento, period of ruptures of world views, revolutionizing arts, literature and implanting or scientific knowledge previously relegated, being an impost to society of the time a knowledge emanated from Igreja, with characteristics of Senso Comum, pois estes were intuitive, traditional and authoritarian.

After this period that privileged Ciência with its objectivity, something that would end up with the image of two dominant groups of that time, especially Igreja, we can identify the beginning or the beginning of a discussion that lasts for the two days of the page. From one side to Ciência classifying or knowledge emanating from Senso Comum as something useless (ou quase), something superficial and tendentious; e do outro extreme, or Senso Comum with its rapid solutions for complex problems in view of the Science, places it as a producer of impractical or difficult theories to apply.

Rubem Alves (1981), placing these two types of knowledge as complementary explains:

“I prefer not to define. Perhaps it is simply saying that common sense is here than that of science (…). E science? There is no form of knowledge different from the common sense. Não é um novo orgão. Just a specialization of certain organs and a disciplined control of their use. ”(P.12)

A philosophy of science demonstrates its clarity and clarity that science can only be made possible through common sense, because they are complementary, therefore in some ways or areas of conhecimento, that relationship seeks to define two currents that are sometimes contradictory; to empirical and scientific current. Barnacle-I know that both originated from the Senso Comum, therefore this one, as Rubem Alves (op.cit) "specialization", and that is to concretization or personification.

In Accounting, a millennial science that emerged empirically as a majority of the sciences, tries to break with this division, despite having scientific status since the middle of the XIX century, I have seen severe criticism due to the attitudes of the empirical current that Proposals "foundations, principles and norms" with empirical characteristics, these are based on consensus and costumes in their biased majority, provoking deformations in some countries, due to different divergent norms from one country to another.

This article will deal succinctly on the Empiricism and Accounting fazendo a historical approach. Initially, it will disclose on or emergence of Accounting due to the need to be controlled or patrimony, later on or development of accounting, demonstrating or empirical and scientific period, the logo will then disclose on the scientific accounting of the accounting demonstrating to the satisfaction of the necessities of a meeting to be classified. As a science, I will have suppressed these needs and will finally deal with the current issue, demonstrating the aforementioned dispute in this introduction between the current duas, being presented a logo followed by the conclusion on the subject, especially its influences on the current issue and the trends for or future das Ciências Contábeis,Contaminated leaf by the culture of corruption that prevails in the globalized capitalist world.

Or emergence of accounting

Or homem from or from its emergence I tried to suppress your necessities understanding what happened as things, to then try to use them to melhorar or seu bem be. Not the beginning of all uncovered, this learning process concentrates on a superficial vision, trying to understand only the systematic of the phenomenon with more fundamentals for later reproduction, characterizing empiricism. Num second moment when the systematic of the phenomenon is understood, or it is necessary to understand the fundamentals of the same, necessitating a deep, methodical, holistic vision that provides or knowledge of the phenomenon of the phenomenon to then construct theorems, theories, functions, studies; or scientific knowledge.

In accounting, as well as various other sciences (physics, chemistry, etc.), pass through this process. He did not start civilizations, or when he felt the need to control his wealth, he used accounting as a means of controlling the same. At the same time when writing was developed, individuals used inscriptions of artistic nature on the walls of caves and stone tiles to control their wealth and heritage.

In this period, in which we have not had the same notion that there arose a science of such relevance for humanity, the individuals faziam suas inscrições classifying quantitatively and qualitatively or their patrimony, using the inscriptions of performance to designate quantitative and qualitative risks..

Since that first time, I have controlled two bens or home to accounting, a science that since then has been developing as the aim of promoting or using the patrimony of social cells.

Or development of accounting

In accounting, science that arises from the need to control or Patrimony, according to Morgan apud Sá (1997) finds historical bases of its emergence by volta of 20,000 years ago, not the Upper Paleolithic period, Naquela, epoch we have used the methods described to control us your assets beginning in the process of development of science. Nesse process that began empirically as described, a common characteristic of the sciences in its initial phase, we can classify these phases as proposed by Lopes de Sá (1997, p.16), thus:

Intuitive Primitive; Rational Mnemonic; Logical Rational; Literature; Pre-scientific; Scientific; Philosophical-Normative.

Primitive intuitive

Lived in the primordies of civilization when the main need was to rudimentary memory of wealth.

Mnemonic rational

It began around 4,000 BC and was the period for the systematization and organization of two information methods.

Logical rationale

It started from the eleventh century and was the period of evidence of the cause and effect relationship, when the famous Method of Doubled Games was originated.

Literature

Beginning from the eleventh century, signing from the fifteenth century, it was concerned with disseminating the writing and registration methods through two books. The greatest representative of this period was Luca Pacioli (Arezzo, Tuscany province, 1,447-1,517) when in 1,494 publisher in Veneza his Sum of arithmetic, proportional and proportional geometry, where the famous treatise on computis et scripturis was found, which dealt with writing process through the method of doubled games.

Pré-scientist

Started in the end of the sixteenth century, when it began to intensify in search of little ideas. It was at the time that the first empirical theories emerged.

Scientific

Period in which essência prevailed over form, started not at the beginning of the XIX century when the first doutrinas scientists emerged.

Philosophical-normative

Period that began in the 50s of the twentieth century, when the need arose to standardize information and concepts in order to obtain a “holistic understanding of two heritage phenomena”.

According to this proposition by Prof. Dr. Antônio Lopes de Sá we can conclude that:

Our periods: Primitive Intuitive, Mnemonic Rational, Rational Logical eo da Literatura, Accounting was totally empirical, where the facts were subjectively observed, having as the only utility to show what was possible; You give us periods to accounting to begin to break as characteristic empirical, beginning of the pre-scientific period or process of theorization in accounting matter, signing of fate from the scientific period one time that or before, it has been decided to conceive only once that of daily in this or process of inquiry about to the essence of the phenomenon.

To accounting for the establishment of its scientificity

Starting from the pre-scientific period, the beginning of the process of rupture of the empirical characteristic of Accounting when it arose from the need to understand or that it passed as a patrimonial substance, arising from the days of the Doutrins you have in order to define the fundamental elements of a ciência (Contabilidade) being:

Object of studies; Peculiar aspect; Possibility of raising hypotheses; Own methods; Axioms; Theories; Traditionality; Usefulness.

These Doutrins will emerge as the most prominent in Italy, having representatives from Germany, France and other countries above all of Europe.

Among the various scientists and thinkers in accounting matters, we can mention Fábio Besta, Alberto Cecherelli, Vicenzo Masi, Eugen Schnmalenbach, Gino Zappa, Francesco Villa, Francisco D'auria, Alberto Arevalo, Jaime Lopes Amorim.

As a representative of our country we are or emeritus Prof. Dr. Antônio Lopes de Sá, who in his Geraldo Teoria conhecimento Contabil, implants or Neopatrimonialism through his Teoria das Funções Sistemáticas, currently, based on the Masi school, which innovates using holistic concepts that will complement the analysis of the patrimonial phenomenon.

This author considers satisfied all these requirements that he calls "necessary logical requirements to a science" according to the table below:

Logical requirements necessary to a science

requirements met for accounting

Possuir an object or specific subject of studies.

Or patrimony das aziendas or cells sociais or specific object of studies.

Analyze or object with a peculiar appearance.

For the efficiency or satisfaction of the full needs of the social cells, the aspect of the wealth is observed.

Raise valid hypotheses.

Hypotheses on potentialities of heritage, as well as contingencies, for example, frequently.

Study phenomena with analytical rigor.

Analysis of liquidity, analysis of costs, analysis of return of investments, etc.

Possess basic methods of object study.

The Phenomenological and Inductive axiomatic methods are basic.

State truths of universal value.

Example: how much higher the speed of circulating capital, much lower than the need for equity capital.

Allow forecasts.

Financial, cost, profit, etc., organizations são usuais.

Acolher correntes doutrinárias.

Theory of Aziendas, Theory of Revenue, Theory of Value, Theory of Equity Equity, Theory of Systematic Functions, etc. São some of the existing muitas.

Basing-it on conhecimento of traditional nature conquered.

millenar is the accumulation of accounting knowledge.

Lend profit.

Applies models of behavior of wealth for business and institutional management to orientation of investments; year to control orçamentário and fiscal, to production of meios de julgamento, etc.

Fonte: Sá, Antônio Lopes de. Theory of Accounting. São Paulo, Atlas: 1998. P.35.

In 1836, after years of discussion on the scientific framework of Accounting, it was defined by the French Academy of Science, classifying it as social science, something that was previously announced by illustrious thinkers such as Vicenzo Masi that justified such a classification as a following reasoning:

Object of the Accounting or patrimony, as a set of means capable of suppressing human needs; Human needs to be suppressed only as the houses that are social cells; As social cells form all of the society; Somatório two patrimonies that allow formation of patrimônio of societies.

I go through all this process of evolution of accounting knowledge, pre-connecting the basic logical requirements of a science, even though there is still a division of Accounting followers dividing them into two currents; to empirical and scientific. SÁ (1.998) give the following little tips:

"The scientific current is inspired by logic, a philosophy of science, a search for true competence for the universality of understandings", já "an empirical current based on no study of cases occurred in some companies, in some countries, in a convenience of groups, not consensus of letters and professional entities. " (p.46)

This division of thoughts has been causing great problems, pois or empiricism tends to overwhelm the scientific current one time that it relegates to a tendency appreciated by it, which feared as its main purpose the protection of the interests of groups, especially economic and elitist.

Empiricism and accounting at present

The modern internationalized world, immersed in the so-called Nova Economia, is designated to refer to the marketing changes traced by the Informational Revolution, defined by advanced communication hairs, especially to the internet, alterations in labor relations, restructuring two posts of work and work. Valorization of intellectual capital, placing or homem as a breeding agent and developer of systems and processes, or instead of simply manused and producer or auxiliary of machines such as the Industrial Revolution.

Computer science has been revolutionizing in all areas of science, natural or human, and accounting within the role of scientific knowledge could not be used for the same process, and as a provider of functions that aid decision-making in the corporate and institutional world of strong restructuring.

We see through management systems that are not most demanded by people processing pilhas and pilhas of papéis, using archaic methods, rather than for empirical sources of sustainability. We have systems that process in real time demanding only a few qualified professionals or none, to practice countable functions, rather than due to computerization, we can easily execute the empirical part of the accounting, that nothing is more than the technique to study or that to scientific current zela.

Due to this ambiguity, due to the disputes between the two currents, you are going through a restructuring process. As an internationalization of the economy, a certain economic group has capital in several countries.

The empirical ones dominating this little time or market, I impose its principles, foundations and protectionist norms, defending its interests, see the overthrow of its empire, isso because we fear an atuality of a disparity of principles and norms, which is distinguished from a country for another deforming as information provided by accounting. These deformations caused by the principles and norms imposed by the empirical current have been contested since the 1970s when the American Senate denounced or conferred bodies of class with economic groups aiming to manipulate the principles and norms to prevail for the same years.

No Brazil, this complaint was made by Senator Gabriel Hermes. Despite this identification, I see a major mobilization of the class in defense of the scientific stream, I have received support for two great names of the country.

The illustrious thinkers of modern Accounting accredit that through the deformations drawn by empirical knowledge, the methods and principles must be standardized; Therefore, based on no scientific knowledge, being universais holding onto any place on the globe.

This trend in the proposal of scientific norms to standardize the accounting of the modern world tends to predominate in the near future, the same due to the influences of nations such as the United States, which have their norms criticized by the Senate of that country, tending to disseminate them as universal principles.

Scientific knowledge tends to prevail over empiricism in accounting matters, therefore, due to the culture of empiricism installed at this time, we are professionals of the XXI century, professionals that do not most function only to calculate imposts and show the given data processed; To advance the overthrow of empiricism once this type of knowledge applied to Accounting, prejudice or rational development of knowledge and, especially to class image.

Conclusion

Arising from empiricism, the accounting is presented as a conseqüência to control that the home has fazia de seu patrimônio, which at the time was basically the benefits of subsistence.

Do not run two secula, we will develop the methods and techniques, being particular to each era.

Até o seculo XVI, accounting for it was fully based on no empiricism where it is submitted from the end of the day that secular begins to break as such a characteristic, passing from then on to worry about how to understand the mutations of patrimonial substance.

Since then, this concern has grown in a dizzying manner, leading to accounting or science status, having all aspects of a given.

Despite all this development, we see a dispute between the scientific and empirical currents characterizing the major problem for the future of the sciences, one time that a need to scientifically and universally standardize the techniques and foundations of this science is necessary due to the current globalized context.

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