"A accounting? !… But does Accounting exist as a science? This is a question that is on everyone's lips; It is a response of many and always to the same: "A Accounting is dead"… A Accounting, a true Accounting, a large Accounting, therefore, it is dead… "Vincenzo Masi (1969).
I summarize
A accounting science is being attacked and mutilated, not temporarily, as a supporter of non-profit production that comes from various sectors of the company, senão of some, who issue conspicuous notions about its fundamental essence. e diverse current forms of thought that guide their way of thinking and thinking, why, never as we days atuais was announced as sadness or epitaph of accounting. An attempt to transform the theoretical archival accounting into an empirical art, or simple technical adduced o seu fim, pois, such a discipline as these controversies say, is totally absorbed by computer techniques, or related activities; I also tied the same, na rotina trivial two human convivialities.Neste sense, it goes to accounting, pois,Understood as a simple practice of counting and information, it loses or its value as an autonomous science, not roles worthy of superior intellectual treatment.
1. Accounting history
A history of accounting begins as its own home, pois, this é or causative agent of all the sciences, and, consequently, daquelas sociais, - as bem disse Guimarães (2005) - specifically, give him conhecimento that studies or patrimony or wealth two ventures, so that you use your elements for the satisfaction of material needs, in proling efficiency and prosperity of a community or civilization.
O own Frederico Melis (Apud - Monteiro 1983), author of distinguished works on the history of accounting, affirmed that somebody wanted to know the story of the gnosiological and historical evolution of the accounting discipline, he should observe and inquire about all the bases that first demarcate or seu beginning, ou seja: to conta.
It is correct to affirm that a “contas practice nasce ao same tempo em que o homem” as disse Hernandez (2000). Or human being always wants and always fez counts, and these are the starting traces of accounting thinking that has existed since the beginning of the cryptography, which was the object of excellent speeches given by Antunes (2005).
“The beginning of the year was on hand” says Werner Sombart (Apud - Monteiro 1983); to accounting for the information figures, the quais expresssavam or patrimonial thought, before you give the common information, which relates to the customary life or daily life of the human being - to the practice of counting, it was more sublime and valued art in ancient times, enough see Aymard e Auboyer (1965) who will report on the status of "write" in advance.
Or counting system, since its practice and dimension, it would become more complex as it would pass two times: as the human intellect evolved, to commercial practice, or escambo, or trafficking of wealth and the demands of administration, ascended to accounting activity. Na sumeria, more organized it was a countable writing, made by “Pa-dub-dar” (as is chamava or accountant) in tables of argilas that become free: daily and reason, you were subject to auditors inspection according to bem disse Sá (2005).
It is a shadow of dúvida and totally alheia à cogitação e objeção, it is counted as “A Ciência Anciã” which is derived from the first few expressões do human thought - together as homem all such sciences arose, therefore, as the first manifestations of human thought foram as you counted-; It was wrongly thought that accounting was derived from mathematics by counting, still, it was a matter of counting the bens patrimoniais that arose from arithmetic as bem expressou Monteiro (1983).
If we turn no time to study or set of civilizations that practice commercial, productive and administrative activities, called “Fertile Crescent” by Keller (1973) we would see that this set lost nothing for international leaflet contracts; Além disso, such a group has the concepts of truck, sells and buys, even when it is still not known or dinheiro.
Na Grécia old, a countable writing was exalted - It is enough to see that this country is the same that highlights philosophy, a figure of Thales (640-548 BC), Heraclitus (544- 484 BC), Parmênides (540 - 470 BC), Socrates (470 - 399 BC), Platão (427 - 347 BC), Aristotle (384-322 BC) and many other sábios - from simple practices, to “logos”, ou seja: study, and was called “Logistiké ”According to Masi (1971). Porém, a conta, os orçamentos, as plailhas, os livros counted even was the main problem of accounting (which was used more to “inform” than to “explain” the events and states of wealth).
Fortunately, in ancient Rome, or the use of books counted was common to families, who recorded their expenses and expenses, not “Tabula Rationum Domesticarum” according to Cosenza (2003). Also, the “argentarius” (Roman banks) used or register to record bank movements such as disse D`auria (1959); In this period, accounting deixava has been a method (rationum arts) to transform itself into science (rationandi science) as Monteiro (1983) explained.
From then on, the history registers the gnosiological movements of accounting, and a thought of systematization two registers passes into existence as a capital concept; With two non-western Arabic numerals drawn especially by Leornado Fibonacci (1202) in his “Liber Abaci” (Livro do Ábaco) a new mentality appeared, you glimpsed as a red-headed, a period in which the populace did not know how to perform four operations arithmetic such as bem disse or Italian Carlos Antinori (2005).
Progress does not stop appearing: a form of registration that symbolizes “cause” and “effect” will come into existence, therefore, a systematic launching is perfected, also resulting in a demonstration. A doubled game arose, it is not known that he was or his inventor, but it is obvious that such equação could only appear as synergistic efforts of accounting and mathematical logic, combined with a personalistic vision of the counting that Lopes Amorim (1970) called “ pseudopersonalist ”(because in the author's conception of authentic personalist doutrina there would only be more than the end of the XIX century).
The documents in a double part (“double launch” in our language) passed into existence in different companies: Frederico Melis (Apud - Monteiro 1986) said that the first document in this period is released from “Compagnia Burlamachi” (1332 - 1336), Italian company; Also Monteiro (1986) reports that some Florentine records of the Fini company (1297 - 1302) never used such a record of records; or more old balanço that news was feared in 1280 of "Compagnia Ugolini de Siena" as explained by Sá (1975). It was the first demonstration in the double record of 1280, then the doubled game was practiced compared to the same before the work of Fibonacci (1202).
I do not know XIV Abdullah Ibn Mohammed Ibn Kya al (Apud - Sá 1997) launches a work of accounting in double item, with daily, reason, haste of the result and possibly - as I have referred - in double method; Benedetto Cotrugli (Apud - Monteiro 1980) in his "Della Mercatura e del mercante perfetto" written in 1458 denouncing the doubled method; and finally to reflected work of Frei Luca Pacioli (Apud - Monteiro 1986) to "Summa de Arithmética, Geometria, Proportioni et Proportionalità" that more divulgou or instrument and use of double game. You progress, you will become incríveis. Accounting literature passes to count as a major elaboration of works.
Then I would occasionally cite some names that are part of the accounting history, from paciolo em diante: Domenico Manzoni (1540), Angelo Pietra (1550 - 1590), Simão Stevin (1548 - 1620), Ludovico Flori (1579 - 1647), Mathieu de la Porte (1660-1732), Samuel Richard (1637-1717) and Jean Pierre Richard (1664-1728); Bertrand François Barrême (1640 - 1803), Edmond Degranges (1795), Edward Thomas Jones (1766 - 1838), Nicolé d`Anastásio (1803), Giusepe Bornaccini (1818), Ludovico Giuseppe Cripa (1838), Jean Gustave Coucelle - Seneuil (1813 - 1892) and many others reproduced by Carqueja (2003), but, whose parameterization and limits of this work I do not dare to say.
Therefore, in the period of literature and two infinite limits of the accounting field, all the cited authors will contribute - each in their own way -, corroborate how the building of the accounting and their history, in between, not the XIX century, the science of wealth passes to be treated as more logical and scientific rigor than in the past: or I know you give light that motivated a crise da reason would transform all of us from knowledge in the search for a substantial essence of studies, and, our discipline, influenced by this gnosiological and philosophical movement, should be exalted with greater cognitive rigor.
2. O arcabouço régio da contabilidade
O tesouro gives accounting in the shadow of dúvida and the cognitive content of diverse works that will exist during the times, whose way of treatment and theoretical, rigorous and organized according to the pertinent topics, eo superior way of thinking. O arcabouço régio da contabilidade is not counted talent in written numbers in the Doutrins that will arise on our discipline.
Not the beginning of the XIX century had evolved or thought that this way you count and demonstrations could not be objects of accounting, a revolutionary revolution, arose no accounting knowledge: Nicolé d'Anastácio, Giuseppe Bornaccini, Ludovico Giuseppe Crippa, Courcelle - Seneuil, this denotes this thought; Seneuil himself (Apud-Carvalho 1973) believes that the accountant could never be confused as a bookkeeper, because that person has a higher position and is not gifted with an empirical art. The accountant does not say this month could not be a simple practice; Your merits will be of a sublime order.
Moreover, as an extreme category, we have or work by Coffy (Apud - D`auria 1954) in 1834, entitled: "The Tenue des livres à parties doubles" which contains a proposition on the capital and its transformations, also saying that it has been accounted for. as "causes" and "effects" give various variations. Such a condition would be the origin for the studies of analysis and investigation of two elements and heritage values.
Both was logical to affirmation of Coffy (1834) that the validator of the work and member of the academy of science of France, Costay (Apud - D`auria 1954), concordou e aceitou tais palavras, and, along with his position, affirmed to be a Accounting for a knowledge of no assistance from public and private administration. The events from then on, without accounting knowledge, will become ascending and very lucrative; A greater wealth, or I say, or greater patrimony of accounting or knowing that it appears to be really a science not superior to the field.
O pai da Italian accounting Francesco Villa (Apud - Sá 1997) in 1840 has shown an interest in the ideias esenciais da accounting that is very similar to the propositions of Coffy (1834) and the testemunhos of Seneuil (1813 - 1892) not that last year true accounting object; Not his point of view was to "substantial matter" contained in the information, which is given or not given capital.
At the scientific eloquence of various authors, it would have to produce various ilações on the accounting, its limits, object and objectives; Two great accounting names were Fabio Besta (1845-1922), substitute for Professor Biliotti in the cadeira de docência da Acadêmica Real de Veneza (Apud - Aloe 1970). Besta, porém conhecido was like “Il Maestro” (O mestre) due to seu zelo and carinho por seus alunos.
As before, there was a legal doutrina da accounting, which gave a personalistic sense nas contas; Fábio Besta (Apud - Sá 1997) he fez objeição stating that the fact of being direct to some coisa little adiantava will be such that there is no use for any whole or complex patrimonial.
A current of thought arose in the accounting that he imputed as an object either "Control" or "Control Economic"; In essence, it is said that the accounting science was from the management branch, despite the fact that it controls to be one of Fayol's non-disclosure administration documents (1965).
At the end of the accounting of this non-management of patrimonial wealth; seu scopo was to provide an excellent administration. A doutrina controlista was founded on accounting material and no correlates, despite stating that the objective of this knowledge was or of another discipline: administration. In this way, our discipline could not be "pure" because it uses a complementary wisdom, and an instrument, considering them as essentials for or studying.
Two alunos from Besta we can mention two important ones: Gino Zappa (1879 - 1949) and Vincenzo Masi (1893 - 1977); both leaders of relevant Doutrins who caused an immense uproar at the fileiras das academias mundiais; Zappa was the breeder of Aziendalismo and Masi was the author of Patrimonialism: streams of thoughts that cause such euphoria in the accounting world.
It is ineffective to affirm that the arcabouço régio da contabilidade fora provoked by great names, true geniuses that strive to exceed or homem comum, trying to be a "super - homem" that was in a state of "além - homem" that both Niestzche (1844 - 1900) addressed his "Zarathustra".
It can be said that both in America and in Europe will stand out great names. No Brazil in the past, we are: Francisco D`auria, Carlos de Carvalho, Frederico Heerrmann Júnior, Cibilis Viana, Américo Florentino, Roberto Pfaltzgraff, Antonio Lopes de Sá, Olívio Koliver, Álvaro Porto Moitinho, Armando Aloe, Francisco Valle, Adaucto Castro, Hilário Franco and many others; In Portugal we would: Martin Monteiro, Cimourdain de Oliveira, Gonçalves Dias, Jaime Lopes de Amorim, Rogério Ferreira, Hernâni Carqueja, Joaquim Guimarães and others; In the United States we would have Alexander Wall, Abraham Briloff, Richard Mattessich, William Paton, Roland Robinson, Robert Johnson, and several others; In Germany we would have Schmalenbach, Limperg, Schmidt among several; more,Italy was born the most at the end of the XIX century and the beginning of the XX century with the presence of Pietro Onida, Aldo Amaduzzi, Egidio Giannessi, Alberto Riparbelli, Paolo Cassandro, Domenico Amodeo, Lino Azzini, Napoleone Rossi, Teodoro D` Ippolito, Francesco della Penna and many others, according to disse Aloe (1969).
Porém, or Brazil does not lose so many points not doutrinal aspect, pois, or accounting neo-patrimonialism of the authorship of Dr. Antonio Lopes de Sá exalts progressos and is afigure not aperfeiçoamento do Patrimonialismo de Masi (1893 - 1977) doutrina that despontou worldwide, embora, na Italy does not have a lot of oil due to the impregnation of the doutrina of Zappa that tries to unify various disciplines around an “aziendale economy”.
Therefore, we ask ourselves what is the Archives of the Accounting Science and where it is, I would say that it is located in various works, that it is personified in various names or people who will defend, in their own way, with the dignity of accounting. The treasure of our discipline lies in his theory that he produced based on the beams shown by his knowledge.
3. As theories and experiences of accounting
The accord theories with Gustavo Bernardo (2000) would be the bases of any scientific writing, pois, são constants nas disciplines. When the theories will emerge, the accounting will become an organized discipline, and will not be superior, because, like this Sá (2005), there is no science of theory.
At the first scientific proposal was made by Coffy (1834) on the capital, I proposed a law which would be a study program for the investigations that included the possibility of saying that such master was the first to provide a thesis on accounting science. Coffy's theory (Apud - Carvalho 1973; Pfaltzgraff, 1953) was about "Accounting Science" and his first proposition about its object.
As doutrinas são teorias especiais na concepção de Sá (2000) was the first to emerge second or the same author - of scientific structure or "Substantial Materialism" who defended or object of studies in substantial matter two reports; Such theory influenced later intellectual years, serving as the basis for the same two writings.
In Portuguese letters, Monteiro (1980) tells us that the first to provide theories in accounting - no seculo XIX - was Ricardo de Sá (Belo nome), an accountant with vast experience who did not admit that such a discipline was compared to a practical singela of informações, but sim, to a body of knowledge; a cognitive system that possessed a dignity as superior knowledge. Such an author never defended these ideas about Coffy e Villa's secular no tempo.
Another special theory that stands out in the accounting world was a "Personalist" that attributed to accounting or legal criteria, or seja, to accounting discipline for studies or its true object second to direct laws and regulations, constant in our codes: civil, commercial, tax and administrative.
To oppose the personalist theory, Besta will create a control theory - as I have previously referred to - which says that either object gives accounting or administrative control gives patrimonial wealth; second or master this would be or main objective of accounting.
Na Alemanha arose from Schmalenbach's “dynamic” theory and Schmidt's “organicist” theory; These efforts will give integration to a major doutrina called "Reditualismo" that imputed to accounting or object of two profits. These theories are important for the conquest and aperfeiçoamentos of ideas about the patrimonial movement portrayed with static information.
Na Italy or a brilliant student from Besta chamado Gino Zappa wanted to extend the field of accounting, which was previously subject to empiricism and observation biases, therefore, he resolved to create an "aziendalist" theory with the intention of subordinating to accounting " aziendal economy ”- a discipline that would be attached to business administration, organization and accounting science-; The fruits of this theory are significant that I have looked at, many European names have been called "Aziendal" accounting for years after this special stream of thought.
Entrementes another aluno de Besta dizia that or countable object - something that always was from historical times - was clear and easily perceptible in all the concepts: serious or aziendal heritage. A patrimonial theory ou Masiana pertaining to Vincenzo Masi (1893-1977) that would achieve with logic protected by epistemology, debate and contradict the points of views that we imputed to accounting, dignifying this not patterned superior days.
Na França in 1914 (Apud - Valle 1973) would also arise a "positive theory" by Dumarchey (1874 - 1946) that attributed to accounting or exclusively mathematical aspect, related to the accounts and their respective movements. Or use of numbers and use of this serious or objective theory.
A different theory whose theory is similar to Dumarcheyana is a “
positive trend ” proposed by Francisco D`auria, who was presented at the Barcelona congress of 1929 (Apud - Valle 1973), disputing between the Dumarchey and Masi theory. Second Day his theory would serve to enhance Masian ideas. Or Brazil já stood out not world field of theories.
In Portugal Jaime Lopes Amorim (Apud - Guimarães 2005) in his “Lições da Contabilidade Geral” published in 1929, he says that it is the object of serious accounting or “equity balance”; His theory is re-seeded at the days of the leaf and is customary to be followed by many other people.
Another compatriot of Amorim or professor Martim Noel Monteiro (1916 - 1980) will create a “relativistic theory” in accounting, as the purpose of denoting the relativity of accounting information giving the aspects of the specific condition of variation in two reports - or not a given theory. in homage to Albert Einstein (1879-1955).
No Brazil Álvaro Porto Moitinho (1966, 1970) created "Theory of Increasing and Rewarding Counts of Patrimônio" (which would be published after approval of the VIII Brazilian Accounting Congress of 1969 in Belo Horizonte) showing and explaining a system of classification of You tell that it was suitable for scientific qualification, providing two demonstrations for analysis; His work was presented in Brazilian accounting congresses and even translated in other languages due to its relevance (such work has been fully included).
Just in the 60s in our country, Antonio Lopes de Sá (1965) created “Theory of Proportions of Two Components in the Promotion of Equilibrium of Functioning Capital and Contemporary Tendencies of Scientific Research in Accounting” modestly understood as “Theory of Equilibrium”; Such centralized theory or study two fundamental phenomena of equilibrium defining important laws for the analysis that governs the effects of this important patrimonial state.
Later or later Sá (1992) would create his “Geral Teoria do Conhecimento Contábil” which was based on all the other suas theories that he developed in the 70s and 80s, capturing here that he would be profoundly essential, but, as autonomy Own, pois, such a theoretical effort abrangia or "Geral" and would be like a "me" for other scientific mentalities.
In North America, in the 50s (returning a little no time), or Canadian Richard Mattesich (1957) would raise his axiomatic theory, a work "Em direção a uma fundamentação geral e axiomática da sciência contabil" - which was categorically commented by Eutimio Soto (2005) - to which he appoints three axioms, oito theorems, seven requirements and seven definitions on accounting, using various mathematical instruments adapting the early years you have, perhaps, até because or master also had academic training - which is engendering It is an exact science - also gives its accounting training.
In this country, a pragmatic theory would emerge that imputes to accounting or "privilege" of "Ciência da Informação", still carrying out empirical procedures in the definition of countable laws. Unfortunately, such a northern Doutrina or country championed by frauds has been enforced in some Brazilian and other world faculties.
Therefore, this brief compêndio proposes to us the paragraphs about some main accounting theories - or less so that I have found out - that base opinions, artigos, vexations, criticisms and endorsements of two different names of accounting science, some two months have been unhappily deceased, or others. Ainda is among us allowing new and important communication to know and to class. All the theories propose an essential character of sublime progress (I attached the same those that are based on form).
4. Scientific boom
In accounting from the longest times, a problem and an essential character appear: the study of heritage and its phenomena. All as informative expressões, ou seja, as contas, os balances, os orçamentos, os balanços, as benefits of counting, nothing else was to show two events of wealth that necessitavam of inquiry not regarding their behavior, in order to ensure that it remains Shrewd or seu governo, give us efficiency.
The diverse phenomena that motivate information. And this subject would exist as a fate, then, I would see the patrimonial doutrina of Masi foi to which the accounting essay approaches; Now, to contact, or control, to systematology, the profits, to azienda always turn for the patrimony of the social cells.
To serve or control the Doutrina de Besta? To dominate or patrimony. What are Schmalenbach's profits? São phenomena do Patrimônio. Are there two "Aziendais Economists?" This "envelop" or patrimony. E as informações two pragmatists? They simply represent patrimony. Therefore, all the theories circulated for one object: patrimonial wealth.
It makes sense to Doutrina Masiana should be a promoter of accounting practice, pois, there never existed an Italian, German, French, North American author, or from any other part of the world, that same defending a different idea, deixou to explain or study to in this way the patrimonial phenomena.
When physics discovers and highlights - existing particle in the structure of the atom - nenhum scientist tried to dedize or obvio; In particular, até they endeavored to produce such a particle in the laboratory, as a moção of applause for the Brazilian César Lattes (1948) who managed to produce such particles artificially in synergy with the proposal of Yukama (1935) - pois, this that I discovered and theorized on these particles that you depois foram called messon.
The same way should happen to a Massian Doutrina: the Brazilian Antonio Lopes de Sá sought aperfeiçoar or patrimonialism by Neopatrimonialism that seeks to study the phenomena of patrimony by the relationships that are formed. To doutrina lopesista, it was really a relevant progress for accounting science.
Quem studies the works: "Teoria Geral do Conhecimento countable" (1992); "Accounting Theory" (1999); "Modern Balances Analysis ao Alcance de Todos" (2005), - all authored by Lopes de Sá - barnacle to dimension of prosperity of patrimonial science in the state in which it is not a scientific boom.
This evolution is acquired in this way: when an author demonstrates the truth of another, he seeks to deepen and introduce the same ideas that have already been highlighted; um auxilia or outro; um melhora a concepção do outro sem desmercer o seu pensamento; sem to exclude reciprocal propositions. A kinematics exists and is common in general science in qualquer um two serious branches.
Or what would happen as a world of science, are these ideas of Einstein (1879 - 1955) fossem renegade hair simple taste of oiling the miraculous ideas that north of the brains and fantasy studies of two gnosiological syncrentists? The radiation "Quantum" by Planck (1858 - 1947) was denied, saying that there was a very good mentality; So what do you think is the supernatural fossem phenomena caused by bruxaria? It would really explain this amálgama that is not counted.
Therefore, as doutrinas essenciais gives accounting, especially, to Neopatrimonialist foram a evolution of apoditical truths proclaimed by Masi; Porém, there is still an eclectic position that seeks to oil everything, as a basic padrão; It is true that a mixture of contents and of all values occurs, involving little of our science and profissão, destroying and stagnating or scientific boom of accounting. And I still want to proclaim such phase as “Avançada”; There it is or múnus gives ignorance that it denominates of "evolution" or ato de voltar no tempo assuming or subjectivism that always obscures or human intellect - ou seja, nem sequer is known or meaning of the word "evolution" já that to use in another sense.
5. Começo do regresso
When or interest of regulatory groups passes to influence the accounting of its various principles, then a strong tendency of fraud and destruction of the accounting conheciment is disregarded, thus causing deleterious effects in its gnosiological structure. These errors come from several countries, but, mainly, two individuals who consider our profissão as an “Information” student.
We should investigate the accounting history of the United States of America - it would be very unfair to consider the whole country, some "people" who live in this place - in a brief way we would perceive the errors in accounting material and disrespect for how we read it. accounting (for isso that promotes "leis na contabilidade" by regulatory groups). Enquanto in 1834 Coffy já launched his award-winning work by the French Academy of Sciences, this same decade after the absence of “Bank of the United States”, not a country that emanates such pragmatic doutrines.
An attempt to produce principles in a subject science may exist when they prove more purely rational, or experimental research. This happens in quaisquer branches of knowing - it is enough to look at Pavlovian theory and Freudian theory, which are produced by studies and research - of a higher level. The principles are “macroregras” as bem disse Sá (2000) because they provide “Theory” countable with no empirical bases and trivia.
Sá (2003) tells us that the process of creation and standardization of two principles based on political or business agreements in an attempt to standardize the accounting “practice” of registration and information; The first foundation for the issuance of norms and principles would be in the financial market company called "Robert Morris".
Now, since a great crisis in 1929 (which second books of history would be some causes of the Second World War) or the Anglo-Saxon country resolves to try to standardize informative practices. O AICPA (American Institute of Public Accountants) resolved to issue normative papers in the 30s calling the “Generally Aceito Accounting Principles” (ugly and unworthy terminology, for a “Ciência” and proper for a “opinion research”); In 1973, the FASB (Committee or Group of Accounting Standards) passed to dominate or control these rules and principles; A little earlier in 1972 it was created by the IASC (Committee or Group of International Accounting Standards) which positioned itself as an international organization for the regulation of accounting practice according to Franco (1988), no thirteenth Brazilian Congress of Accounting.
The problem in question is in the best quality of norms and principles that contain frauds derived from these same stipulations, such as Nepomuceno (2002) citing or scandal with “Artur Andersen”, an auditing company involved in the camouflage of demonstrations related to businesses such as to Enron, Merck, International Paper and others.
Also Dirson Cerqueira (2005) tells us about or found existing in 1999 between the groups: FASB and IASC; This meeting produces a regulatory agreement regarding the dividends to be paid; or award from this agreement signed as a norm that the registration of this element could be valid both not "Passive Exigível" and not "Liquid Patrimony". For this type of conclusion "I do not hate to be chegue" as expressed by Niestzche (1844-1900) in his philosophical criticism.
It is possible to observe on the Internet the IASC standard - which was the IASB because it changed to intitulation - of Number 8, which deals with the results of the period, fundamental errors and alterações na policies counted, mainly, not that it is written in paragraphs 23, 34, 36.40 (c), you will notice that such rule allows the omission of the declaration of two errors when the "user of information" feels prejudicial not that it has years of serious interest. One seems to be of such nature in an international institution is not positive for profissão and accounting science.
O professor Cláudio Cordeiro (2005) says that such behavior - or to provoke camouflage of demonstrative counting - will be called by various authors "Creative Accounting"; e, Kraemer (2004) approached such a practice with extreme caution at a time when such facts became superabundant - I did not start the 21st century, various North American companies entered the concordation and absence process.
In accounting it will become “Creative” depois will become “Imaginative” then it will become “Duvidosa” logo “Liar”, to depois it will become “False”; The reports tell you that they will be "transformed", they are "camouflaged", they will lose their identity, because they will say that these enlightenments will be "effeminate" by the creatures of more fossils and ideas. There she is or I go back, in an attempt to "kill" accounting, pois, já tell me that she is dead as a science, to be an instrument of lies like bem disse Masi (1969).
For this reason that since 1969 (note that such data and prior to the investigation processes carried out by the North American Senate in the 70s, which proved improper or use of the accounting in no Anglo-Saxon country), Franco has addressed the problems mentioned above - pertaining to frauds and scandals involving North American audit companies - erroneous hairs audit reports that issue work based on "Generally Oily Principles" that do not prevent us from prejudice to companies (Page, 9):
In order to find out what the United States represents, it is enough to mention that the largest American firms of Public Accountants will annually earn 600 thousand dollars… On the other hand, there are hundreds of cases against these same firms, moved by shareholders. That they are prejudiced by serious audit opinions on balance sheets of open capital companies, chamadas naquele country of public, given to the nature of capital, distributed among the public.
Unfortunately for the lack of originality of ideas the Brazilian legislators copied the Anglo-Saxon model for the law 6404 of 1976 (which has more incomplete and negative points than positive ones) that was also severe from Franco (1978, 1980) when they made the statement. I do not understand the language that we are xerocating - I do not understand or own language - translating or the term "Financial" from English (specific to the demonstrations you count) for "Financeiras" not Portuguese. I do not understand or the last meaning of the term "Contabeis" in our belo português (For isso as demonstrações são chamadas pela lei de “Financeiras” e não “Contábeis”).
It also proves as absolute the words of famous authors such as Martins, Gelbcke, Franco and Iudícibus (1984, Pág 18) when you are using certain norms, cheias of scientific and technological failures, you tell us procedures:
This criticism should be directed to two sides: years legislators and decreeers of countable norms, no sense that they should try to avoid tax regulations, since I ended up producing Demonstrations Contábeis that we always attend to their specific interests, all of the other users being schemed. gives accounting information. Cause, for this reason, many times Balances and Demonstrations of Results that, analyzed by other interested parties, can lead to erroneous conclusions and frustrating decisions. Com isso loses Contabilidade in prestige and credibility, bem like ganham in contempt of Accountants.
Therefore, support or deposition of these valuable authors, or that more can say otherwise, the Anglo-Saxon or pragmatic positions derived from normative groups and intellectual certainty that attribute a “fim” to a true Accounting. Or I come back after saying that it was categorically outlined by the doutrina Pragmatics that uses the power of your country of origin to practice subjectivism based on the information you have, necessitating a true analysis.. Okay, app! For isto.
6. O fim da accounting
Anyway, this is what happens - the rise of power groups has nothing to do with accounting, the scientific accounting remains at the highest power in the world, or two fictitious accounting principles are highlighted, as well as frauds you have, or a list of laws and regulations carried out by Brazilians, Illegal agreements between auditing firms and companies for frauds two reports, a negative pragmatic position, a struggle against the dignity of accounting - just result not "Fim" of accounting (real and true).
Thus, definitions on the accounting of the provinces of various power groups, which simply designate us as a branch of the economy, only promote the “death” of accounting for a number of fetid ideas and thoughts that are totally divided into their informative forms.
You reprobate efforts to use technologies counted as mere camouflage weapons; The weakening of international accounting standards - which instead of teaching, ended up "desensitizing" the matters we dealt with - empirical processes in a definition based on just a few investigations, hardly destroying the accounting science, strongly enforcing it against it.
Or I point out that placing accounting as "information science" ends up de-characterizing-as science for deixa-la as a common domain trivial activity for quaisquer types of leigos (Agora imagines accounting as student two "Contracts", daqui a little It will be a student of "document", deposit of "paper" and also by day).
Ou seja, tudo aquilo que Coffy, Costay, Courcelle - Seneuil, Rodrigo de Sá, Pequito, Villa, D`auria, Carvalho, Marchi, Cerboni, Rossi, Besta, Ghidiglia, Alfieri, Massa, Zappa, Masi, Herrmann Júnior, Aloe, Monteiro, Valle, Mattesich, Paton, Amorim, Gonçalves da Silva, Moitinho, Riparneli, Franco, Pagano, Ferreira, Pfaltzgraff, Sá and many others contabilidade) researchers will get foram jogado by “água abaixo” pelos normative groups (that need to quote their bibliographies or doutrinas, because they are based on sem economists and sociologists, contudo, trazer these methods for accounting).
Or a true study of accounting, or that is related to the patrimonial phenomenon and its relationships, it is indeed skewed, senão, rejecte of arrivist hairs that, with immense chauvinism, want to depreciate the accounting in an attempt to promote its standardization or pragmatization.
For all those important historical and scientific facts, the accounting of this should be more valued in the world, as a beacon of social growth; But, how do you ask for your own individuals who dominate groups that are not sympathetic to this ineffective proposition? Therefore, it has ended up being accounted for, in true science, there is no more like disse or Masi himself (1969, Pages 21-22):
… As for the rest, the idéia da Contabilidade prevails as “relief”. But a “relief” cannot be used as an instrument and method: not science… This is all proof of the absence of accounting death. No less numerous, by assimilated inumeráveis, there are schools where Accounting is taught, especially its applications… Accounting, as science, under this light, is also dead…
Those who prejudice accounting scream against her so that she was mutilated or humbled in the files of world academies, as seen in television fabrics and newspaper pages, hair is used for fraud and abuse of lies that little will prevail in this world.
The same word is pronounced "Accounting" or "Accounting Science", note, how many, causing little benefit to our discipline falam just in "Information" or "Information System" as is this fosse or only purpose of heritage knowledge. A accounting service is not for information service, but information that is for accounting service is not denied its importance as “preliminary and not final result” - as bem said Einstein (Apud - Rohden 1987) - of nossa profissão.
A justification for the title "O fim da contabilidade" was nothing other than an inspiration previously explained by Stephen Hawking (1994) in his work called "O fim da Física" when he claimed, and com reason, in the absence of an adequate patron The various theories of physics, questioning the theoretical units and the conclusive miscellanies, which, altogether, many times are little clarified, but, even more confuse the two scientists and scholars. Therefore, following the steps of the “gênio sem corpo” board on the same accounting problem.
But there is still a hope that is portrayed in authentic doutrinas of accounting that still made an effort and made an effort to dignify such knowledge, I thought I was among them and I hope to collaborate for the greatness and perfection of this conhecimento fazendo-or enter us philosophical mischievous of conhecimento.
7. Conclusion
A history of accounting portrays all the specific phases of its evolution as well as to reveal, from a certain time, to the cultural greatness that constituted such a discipline, but the countless Doutrins and theories emanating from great names, which constitute being or greater arcabouço régio do accounting conhecimento.
Unfortunately, the oligarchic processes present in the United States of America at the end of the XIX century, demonstrate a control of accounting, mainly of its information technologies, which, due to bad scientific positions, will only cause depreciation after the fact of the illicit use of the illegal scope of the practice of principles. e standards you count.
A hope exists in reporting this lost content that attaches to a countable form and is not true, I study two patrimonial phenomena studying a real accounting theory that centralizes, his efforts are made and we are not relieved two months in order to reposition the countable gnose in his deserved pawing between the higher sciences of higher human and social knowledge.
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