"… A ciência em si é ciência do conhecimento, ou do object to give-lhe, seja qual for." Platão (428 - 348 BC) To republic - Livro IV.
"… A representation of a body in intuition does not contain absolutely nothing that properly belongs to an object itself, more submissive or a phenomenon (a manifestation) of some kind and how it affects us."
Emmanuel Kant (1724 - 1804)
Critique of Pure Reason - Second Seção
“Um two more points discussed between the accountants of the Accounting and the determination of its object…”
Hilário Franco (1950, p. 19)
"I have been prior and exact observation of two phenomena, I have studied two facts… not to know what is possible."
S. Maturi (Apud-Masi 1969, p. 21).
I summarize
All philosophical ethical science studies phenomena and facts that occur in a specific, contained object, a gigantic and determined universe, whose explanation is only possible by means of mental reason. Thus sciences will emerge as segments of a philosophy, mainly to study events, and trace them to tune, by means of descriptions that must be understood by pure intellect, therefore, always without experience. A sensitivity helps e um a normal walk for or conhecimento, still, half dúvid, is the reason that guides the studies. Therefore, as representações em si barely clarified here what or knowledge will go unbelievable, explain, encourage and guide. Na accounting occurs or the same, pois, the study of the phenomena represented by the information. Contudo, there is such confusion, there is no accounting object treatment,that many or designate as synonymous of its formal representation, atitude this province of an impure reason, which is burdened with informative experience to maintain a vã philosophy, herewith two higher ditames, being equal to or sensitive knowledge, absolutely trivial to us human convivialities.
1. O mundo das ciências
An intellectual conception that seeks by means of quick reflection and critical understanding, knowing the world, such as, here I am, using an adequate path for investigations that fit a proper object, and called scientific. A science face or his world is infinitely distant because it is considered vulgar, due to the angle of observation and uncovers two facts.
Therefore, the science of today's time, sumptuously provided a general knowledge called philosophy, whose prolegomes, this figure of Thales of Miletus (640-548 BC), who studied botany, biology, physics and genetics, amalgamated in a single form gnosiológica, which privileged or superior reasoning over the insufficient mythological explanations produced by Homer and Hesiod (both lived between IX and VIII BC) - authors, whose works are not important to literature.
But it is necessary to emphasize that “all art and all research, bem like all ação and all escort, visam um bem qualquer; and because of isso foi dito, no sem reason, que o beme here to what things I tend. But among the ends, a certain diversity is observed: some are activities, other are products different from activities of quais results; and where there have been different ends of the years, these fins are, by nature, more excellent than the latter ”1, therefore, all science, like all art, differs from another without its specific purpose. Furthermore, science is not confused with technique (or activity, art, ação) - despite the same principle -, and it cannot be equated with vulgar or common knowledge.
Or vulgar knowledge is that which does not allow for praise, criticism and perfection; ele é simply "o que é, e acabou" - as it is said in common linguistics -, ou seja, "as coisas são como são" as ironically hawking (1994) says. Such knowledge is dogmatic and is superficially attached to two facts, pois, it does not explain to its essence.
Suppose an example of natural phenomena such as raio eo trovão; or an individual who just “sees” such events by appearance, designates “faísca” or face of light, and “barulho” or strondo; Therefore, not superior and scientific knowledge not the same: a "faísca" chama-se raio eo "estrondo" denominates-se trovão, therefore, this phenomenon (or trovão) is caused by a repression of the acidic pela dynamics of light of discharge elétrica (raio), by isso, ocorre um estrondo. In this way, he explains to science how sensitive things are, what matters and what matters, looking for his causes, what his effects, or a more plausible understanding or understanding on a given matter, demanding the importance, or use of reason, guiding and dominating human faculties.
In short: science differs from other sciences, and distances itself from sensitive knowledge or common to existing materials and materials. By reason, or thought, reflection, or understanding, criticism, part of superior knowledge, now, exclusive and singular practice, and the main component of vulgar ideology.
Accounting occurs in the same way, pois, all of its parts contribute to the fact that it has a science in a practice, technique or process.
It has its own object (or heritage phenomenon), which is studied through a path (inductive, axiomatic, experimental, logical, analytical method), by means of representations (information and demonstrations), a peculiar aspect (behavioral, phenomenological, and ideal we give us health or efficiency), in prol de um fim (efficiency and prosperity). Therefore, to the accounting of a science as other superiors that expunge or singular trivial, for as ações do seu pensamento.
And, isto já foi mais do que dito, in the V congresso Brasileiro de Contabilidade, no qual, Hilário Franco (1950, p. 79), defended the accounting scientist, concluding his work as follows:
1) In the accounting of a science that has its own object, scientific laws and peculiar method of study…
2) Or object of Accounting or aziendale patrimony considered statically and dynamically…
3) If some coherent and conhecendant ruler of two philosophical and logical principles wants to deny Accounting or directly from being included among the sciences terá, obligatorily, than to deny or even directly to all the social sciences.
O world of science is all its own, and burns to enter nele can never allow it to look like coisas as são, pela maneira que não são. This world is different, and all the sciences are nele, each one, not its space, temporarily interfering in the social and objective reality of two human beings.
2. A higher science I study the phenomena
Modern science was called Italian Galileu Galilei (1564-1642), who sought to organize knowledge around an object, by means of a method. Therefore, Galilei managed to pull off these things after appearances. The estudava or phenomenon. O mestre assim dizia (Apud - Paes 1968, p. 101): "dou graças infindas a Deus, who houve by bem fazer-me or first observer of marvelous things", because, in his research and scientific commitment, he managed to unveil new planets, stars, natural satellites, as well as verifying that the earth was moving around the sun- confirming or heliocentric system-, in addition to building leis for physical mechanics that were literally studied at the two days of leaf.
A science is nothing more than a wisdom like Moitinho (1965), who seeks indelive and eternal truths, seeking to explain the causes and effects of two diverse phenomena that occur in no time-space in order to guarantee a little relief to cognitive anxiety. human being that does not tire of inquiring "or why" you give things. To be determined, contudo, it is necessary: logic and organization.
Therefore, for science to be superior - because false science can exist in Platão (427 - 347 BC) já admitia isto - must be guided by reason, ou seja, human spiritual reasoning hair, proper to Cartesian rationalism, which clams to interpret and explain the relationships between things and phenomena. Assim Bachelard (1996, p. 14) says that “The teachings of reality are valid to the extent that they suggest rational inquiries”, and complements (p. 16) “A scientific activity performs, in all or the sense of the word, rational sets ”. It is for the reason that bases science, and, subject to it, we can enter not your world.
O genius of physics, Blaise Pascal (1623 - 1662), with two serious articles on or void, said that a major force was that province of reason, and subject to this power to promote actions; dizia assim o mestre: "I do not intend, to destroy the authority to affirm the sole value of reasoning, even if it is intended to be important to that authority in detriment of reason" 2, pois, this, not to say and writing of the master, that it would be a source for scientific ideas, ou seja, those that denote superior nature.
Therefore, it should be noted that there is no superior knowledge that stops studying objects. Aristotle (384 - 322 BC) já addressed the various purposes of science; Platão (427 - 347) já alludes to nature each one gives two knowledge as being different according to the objects and techniques, in the same way that “even more city we will find a sapateiro that is sapateiro, in no pilot, also the art of modeling calçado, e a lavrador, lavrador e not juiz, além da agriculture, and a guerreiro, guerreiro, e não merchant, além da military art ”3; A discipline is not confused with others, because, in addition, cooperation has an object and its own method. There is science for everyone since there is organized reason that abstracts a certain object from everything.
To understand that it is autonomous and superior science, it is enough to give a clearer example: the great thinkers of the seventeenth century deal with several quests, and one of them is about musical art, ou seja, or studies two are e something autonomous ou pertaining to music? Então isolaram or sound phenomenon, creating acoustics, as an autonomous science of two sons; isto, thanks to the talent of Marin Mersenne (1588-1648).
Also, Kuhn (2001) tells us that the seventeenth day was Christian when the electrical phenomenon was studied - first inquired by Gray (1666 - 1736), and depois melhor studied by Benjamin Franklin (1706 - 1790) - it emerged a dúvida entre a condução e refração, ou seja, because a glass cane covered by drunk and repelled again? Then he wondered dúvidly, this phenomenon belongs to the studies of mechanics or electricity in physics; ou was damaged would arise another branch of knowledge.
Thus, nuclear physics did not begin in the XX century: two x rays were uncovered, the quantum mechanics of Planck (1858 - 1947), and the relativity of Einstein (1879 - 1955), new steps given on the platform two studies Around two atoms, a specific field of physics emerged for this investigation and research, yet more with the removal of the electricity proposed by Thompson (1856-1940) winner of the Nobel Prize in 1906. In this branch of conhecimento exists at this page.
However, it is necessary to emphasize that there is no science that stops studying phenomena, as said Kant (1724 - 1804): “even though the phenomena are not sejam, nevertheless, the only way that we have conhecimento, I still want to show a link that should not be time to diversify two same phenomena, in addition to how much representation of this diversity is always successive in apprehension. ”4 Therefore, the only thing that can be taken into account only phenomena, knowing that there is no science or I knew that I did not intend you.
Higher science is composed of a specific object and reason subject to apotheose, which differs from other objects and sciences, or even, in other ways of obtaining knowledge, including that achieved by practical practice and not by rational experience produced by non-human spirit accumulation, who thinks divinely and differently from two other animais, and nem is compared to them as bem confirmavou Descartes (1596–1650), in the fifth part of his "Discourse on Method."
3. Accounting as superior and social science
From the year of 1834 or higher treatment given to accounting for two major (later, many important individuals managed to “walk behind” not walking to the true accounting science); he work of Coffy (Apud - D`auria 1954) to his lei on the causes and effects of the variation and transmutation of capital (Apud - Pfaltzgraff 1956), to his tese that alludes to accounting scientificity (Apud - Carvalho 1973), saying that this “economic” relevance gives us samples of the level of human reasoning that penetrates a pure part of the accounting.
Before, above all, the efforts of Crippa (1838), D`Anastácio (1803), Courcelle-Seneuil (1813 - 1892), and various others, have already addressed the superior quality of accounting science, pois, we say that it was complex, com theories, readings and axioms; important requirements of agreement as "outline-pattern" that both Patrick Suppes (Apud-Morgenbesser 1972), professor of philosophy at Stanford University, addressed when dealing with aspects of scientific theory.
Porém, hair loss and rollers that pairavam na mind of diverse, to accounting it was not a science, but, a subordination of the administration, economy, direct, mathematics, and diverse other disciplines. Therefore, sometimes, these mentalities are important to find a true accountant.
Contudo, it became Masi (1893-1977) a conquest that granted the accounting of here previously denoted by history in its pure part: or the fact of being studying two patrimonial phenomena that are revealed more information. Então or professor de Bolonha (1968) says that he submits to accounting as science he could study the investments, financings, costs, receipts and revenues, disciplining them or adequate behavior to present the states of efficiency.
Also in Portugal Jaime Amorim (Apud - Marques 1992, p. 290) says that “A scientifically taught ACCOUNTING has a highly pedagogical value, because it develops not only the power of reasoning and of analyzing heritage phenomena, but also a necessary breeding imagination. for the conception of logismological plans and the capacity to direct economic organizations in general ”(or even more so by the author). Therefore, it is to analyze the phenomena, foresee actions in orçaments and trend studies, define positions in auditing and perceptions, criticize plans or information systems, which in accounting find its science and qualitative social nature.
It has been accounted for as a field of study to the social cell, therefore to its nature also social. Ou seja, the student discipline of the patrimonial phenomenon is guided by the realities of the society, by real objects, same contained in a semi-explicit spatial conception by human talents.
Various thinkers such as Bacon, Hume, Thomson, Comte and others - some of these paraphrased by Sá (1953, ch. 2) - generally divide the science into social and abstract; and among the first classifications (those related to the social nature of science), we do not mention the discipline that cares for the particular wealth of shops, businesses or social cells - since even, in the days of these philosophers, accounting was only understood as information, or writing, despite the process and theory of information open to all disciplines.
It should be noted that the accounting of a higher science, which is guided by reason, which explains the facts and phenomena, gives wealth at the disposal of the shops, in order to provide ideas of behaviors, so as not to be confused with its informative techniques, behaving as a branch of social science that objectively helps or homem its breeder agent.
4. Atomic studies of patrimonial phenomena, suas leis e relações
I mean by "atomic studies" in accounting, those that treat two specific phenomena, concomitantly as reasons for their existence, or because they exist, or what causes them, what is or what effect, how it is formed, its nature, its classical and interative dimension, as if its substance does not space-time patrimonial.
It is a common physics or a general study of matter, with its characteristics and movements, the same atom is not atomic, it is less than matter is presented for study, and in this inquiry the terminology arises "atomic studies in physics", or the same power. -conceive an accounting: accounting material or patrimony; Já or seu "atom" is or patrimonial phenomenon - not because it is a particle, but, because it is a specific substance of patrimony, that or face to move between determined states - that has relevant relationships to the proposals and diverse experiences of our research.
The patrimonial phenomenon constitutes an atomic matter of patrimony, something that reveals as obstinacy and susceptibility to an imprecise investigation of accounting reason to the detriment of empiricism, which causes many times, definition and antiprosperity of the wealth of Aziendais cells.
All science clams will study the reasons for its object, or its purpose, to investigate and explain what it is, when it arises, what composition, how much it, or what it originates and produces; This is because this phenomenon has such a behavior, pois, is a discipline and correction that interests us, in all heritage phenomenology.
Either pai of modern sociology, creator of positivist religion, or philosopher Augusto Comte (1798 -1857) explained that “the fundamental revolution that characterizes the virile state of our intelligence consists in substituting for every part the inaccessible determination of the causes that are properly identified, but simple investigations of the leis, isto, are the constant relationships that exist between the observed phenomena ”5 (or bold é meu). Ou seja, it is necessary to postpone what is false, to be based on the fact that it is extremely fat, producing cognitive regrasses of certain conditioned states, or else, as scientific laws that determine the relationship between two phenomena.
A superior knowledge cannot, therefore, be based on chimera, verbalism and pedantism, which would be based on leis, ou seja, theories, theorems, axioms and other conceitual rules. This is true knowledge present to higher science in accounting.
In accounting, you can read variously about the phenomenological states that appear in Aziendais riches. Many times or the entrepreneur knows the values and the results that he presents or his business, therefore, he does not know how to say what you read that explains the causes and effects of the event. A superior culture that reaches this explanation. Either a possible accountant or superior talent “diga-se mesmo or genius. He invents ”as Coffy dizia (Apud - Carvalho 1973, p. 26) or first scientist of superior patrimonial accounting.
O Professor D`auria (1956, p. 20), when he dealt with the accounting theory of heritage, with a lot of authority and originality, he dealt with the scientific aspects, highlighting many leis na accounting, naming various common names, such as: leis physical, sociological, of affinity, of adaptation, of gradation, of purpose. It was pelas leis da ciência accounting that either the master explained or the same conhecimento.
Some scientific leis that Franco (1973, p. 89) assumes in writing to his thesis presented over half a year, at the Brazilian accounting congress, reproduced by the same author in his work on the analysis and interpretation of balances and the following:
a) There is a necessary and defined proportion between your own captains and those of third parties.
b) There is a necessary proportion and defined between the various groups that understand the application of two capitais
It has been, because, a defined proportion between the investments and capital financings has been made, it can be said that the clients of the participation of the structure when they present certain results, many times prolix or deficient, reveal perigious states; and various observations, therefore, should be considered with absolute caution regarding this guiding light. An analysis of the balance should be weighed down on these leis to standardize explanations.
Outra analytical law -not synthetic- that bases the studies of two balance statements and that proposal for "Theory of Proportions of Two Components in the Promotion of Equilibrium of Functioning Capital and Contemporary Tendencies of Scientific Research in Accounting" established by "Theory of Equilibrium ”Expounded by Sá, in 1965, at the Universidade do Brasil (p. 110):
The fundamental causes of the promotion of balance: the turn of two values in the process of the formation of income.
It is to say that when the capital turnover is rapid and the profitability satisfying, then or equity is balanced, just as it does not seem to present such a situation from the information (by quantity of proportion). Or a fast turnaround and an adequate income due to the symptoms of a balanced balance of heritage wealth.
Or winner of the “Píer Crescenzi” prize (such a prize refers to Pietro di Crescenzi who was an intellectual who lived from 1233 to 1320 according to the explanations that he received as a virtual communication), or distinguished professor of Bolonha, or Vincenzo Masi (1893 - 1977), also dealt with various laws: some on or acantoamento and aguamento do capital, imobilizações finaniras, insolvabilidade e diverse others. Porém, one of them on a hidden reservation is
next (Apud - Sá 1953, p. 39):
It is also an eternal and general truth: that by undervaluing or active or over-valuing or passive of a capital at the disposal of a company in operation, or operating contemporaneously in another way is formam hidden reserves.
Every time that there is an undervaluation of assets, hidden reserves occur, and every time that there is a supervaluation of passive also; Seja as tais ao same tempo, seja de quaisquer ways. Such law regulates the conditions for the emergence of hidden reserves. Either knowledge gives cause for hidden reserves, such as its later effect (of values that arises from wealth), it is the ultimate burden for the audit.
Therefore, the previous sentences two mestres, only read that it governs the relationships of two phenomena that form the main object of the higher culture of the accountant, which does not only produce given, but, it explains to you by logical criteria, such as the maximum reasons (which must be released two quocient and investigations).
It is also possible to highlight the axiom of the preservation of social cells proposed by Wilson Zappa Hoog (2005), which consists in saying that the efficiency and continuity of capital depends on the invulnerability regarding the basic systems of the patrimonial complex. On this axiom, hundreds of writings can be ugly.
Posso as an aid to other mestres transmitting an axiom or a new book in accounting, Lavoisier (1743-1794), or modern chemistry says that in nature nothing is created and nothing is lost, everything is transformed by raising the axiom "conservation of matter". Assuming a methodology and classical and accounting terminology, I also say that:
In the existence and effective functioning of an aziendale heritage, considering the interactions between the environment and the phenomenological essence, nothing is created and nothing is lost, the heritage wealth is transformed.
Of course, when heritage exists and a normal flow of efficiency is possible, as a correct interaction between the environment and the phenomenological essence, nothing is lost, no heritage, and nothing is raised, everything is transformed and wealth is conserved in continuity. This will be chamará or axiom of "conservation of aziendal patrimônio".
All heritage events are transformed into interactions with environmental procedures. For example, or money, it is transformed into stock, this sale, these profits and this increase in numbers, and also, considering all the specimens of enterprises and all the various conditions that may exist in no space-time of wealth aziendal.
It is the same when there is a change in wealth, or a transformation occurs, or a profit, or profit is transformed into an invulnerability of capital to risk prevention, an elasticity loss, a productivity loss, and so on. For this reason, I affirm that there is an interdependent relativity that is much higher than the qualitative autonomy of two systematic phenomena. Ou seja, there is a revenue of invulnerability, elasticity, productivity and also by the day.
It can be considered that such an axiom hardly works under the normal condition of the undertaking, or that it is not true, at any loss of substance, there is a transformation, or seja, or prejudice as a result of the absorption of custody, but the bandages are transformed into effect. no investment (despite the law 6404/76 obrigar or registration no "Liquid Patrimony").
Sometimes it is when a loss happens, it can be subjugated as failure, or waste, contude, such a loss of substance is being prejudiced and a transformation. A patrimonial transformation will always occur in quantity or patrimony to exist. For this reason, I affirm that “nothing is lost”, not because there is no prejudice, but rather because all phenomena give richness são transformações, sejam swaps, variations, or mixes of these duas orcorrências. It is necessary to highlight the "effective" condition that gives wealth.
Therefore, I may not interpret literally "lose" (because you lose there is no heritage) in scientific law, such as a decapitalization of heritage, prejudice, anti-elasticity, and substantial return; I understand it here, as a transformation, considering that efficiency does not exist, which includes a system of exploitation (produtividade).
Considering still, that a "lost" does not lead to negative patrimony phenomena - such as anti-rotation, anti-elasticity, decapitalization, prejudice, superinvestment, risk, with a transformation that does not happen the same; because, até em definhamento there is transformation. Na patrimonial existence there will always be transformation.
Outras read that you can cite são as do Neopatrimonialismo de Sá (1992) on dynamics, velocity, transformation, correlation, functional, non-effective increase and various others, reproduced by Rocha (2004), Tatiane Santos (2005) and various other thinkers and thinkers. Therefore, it assimilates or fizesse ultrapassaria os dames des this artigo.
Furthermore, there are various leis, or patrimonial phenomena that have important relationships for you sublime and profound studies of accounting, or neo-patrimonialism that Thai proclaims. São elas:
- Essenciais = relative to the nature of the event. Necessity, purpose, meio e function são as suas parts.Dimensionais = that describes and explains the origin, product, quality, quantity, place and moment of the event.Environments = that we reveal the places where the phenomena proceeds; They can be endogenous (homem, administração) by being content in the aziendal environment and exogenous by influencing the azienda environments (market, concorrência, economy, etc).
These three classical relationships promote the reasoning of patrimonial accounting, pois, present a new way of studying or patrimonial phenomenon, despite classic ones. These relationships that make up two atomic studies of accounting together with the readings that guarantee the conditions of behavior of patrimonial phenomenology. This is how you read regrascientificas of the phenomenon that I understood, also, pelas suas relações.
Therefore, concluding: higher science is the one that fits or its object, observing-or, formulating laws for or its operation, obeying these same laws, and thus studying its relationships that explain nature, dimension and environment. Higher Science is made up of laws and relationships submissive and processed in the spiritual reason of the human being. In accounting, all these requirements are possible.
5. Or "object" gives accounting
Despite all the epistemological bases - proven before, by Coffy, D`auria, Masi, Franco, Sá and various others - that attribute to accounting or science science of aziendal heritage, ou do seu "atom": or patrimonial phenomenon - There is another definition that designates as "Information Science". Such a concept deserves to be ascertained at the risk of philosophy, pois, this gives us at least five conclusions in our mind:
- That the Accounting produces information; That the Accounting Science is relieved; That the Accounting and reporting purposes; That the Accounting task and study to accounting measure; That the Accounting and information purpose.
It will be analyzed one by one, pois, it is accounted for by a science of information, therefore, the item is by object (in terminology, or direct object and clear, grammatically). Despite two criteria for issuing or issuing such a conceituação, it is clear that it is understood that everything is modified here and what I mentioned at the time, as you did here, when you are twenty and a few years old, senão em my decade of study, conheço on such conhecimento.
It is obvious that the accounting produces the information, and through the doutrina there will be conceituações that pregavam the accounting as a record of accounts, orçamentos and balanços; even some illustrious national authors defend such a position, such as Tolstoy Klein (1954); This famous author says that the accounting is a science of accounts, therefore, based on the expression of another nature of this same discipline.
It pela history, in India, China, Brazil, Middle East, South America, more than 5000 years ago, accounting information was produced; Of course, in a linguagem leaf, difficult to understand, porém, with traços similar to atuais. A written accounting and pre-historical and first-born, arising before the comum.
A relief also face part of Accounting; now relieve and make evident, leave. O own Jaime Amorim (1992, p. 376 and 377) was criticized once, for being used or thermo “relief”, pois, quem or criticou said that he would use a thermo novo na accounting, then, in a rigorous and ironic way, or Portuguese Master Assim Escreveu:
In spite of the fact that a person has caused a lot of specie or thermo relief by my employer, I am not aware of the author, which is called "Accounting Elements"… It seems that they put their hair on but that they were deeply disturbed as they were treated From simple hysterical meninas, to that more lightly comoções cartretam to immediately lose two serious stupid senses. Suppose, porém, that these people would not be worth it or be given a flagrant prova also gives its ridiculous fraqueness by way of a simple and accessible concept… As effect, hair that respects the pretentious thermo novo- relieving- considering itself if The same, I can guarantee that I wanted to say, half reluctant to be denied, that he is very long…
As a result of accounting, therefore, it always exists as a genre of asset dimensional measurement or informative quality of two diverse and different heritage phenomena. Não é coisa nova mais archaica na accounting to the practice of revealing, and very old and velha, as previously described or Portuguese master.
Another interest in this conception (a of "information science") is to say that in order to be able to report, or to inform, it seeks to produce balances, make a fresh deed, documents, demonstrations, and various other information. Its purpose and inform. This “sublime” practice should not be opened.
So staggering such logic, or that the accounting is a mathematical and written measure of the patrimony, as it is said that the "information analysis", the balances, as various saym; It is to information x, y, and other figures that we study, then it is certain that it is the accountant who is a "manager of information", a true bookkeeper that he is.
Finally, the accounting item as the purpose of producing and studying or its object: information. A television that has just attended is an object of accounting because it reports; or wages also; I certify that I attached to biblical information also, because it was severely produced by an accountant; São Mateus or nosso padroeiro was an accountant - and also follows this rationale as it appears to be.
In addition to those who defend such a conception, I say that it is absolutely correct with some remnants of corruption, because such a "science" is always reported, therefore, they justify such a fact by saying that there is a great difference between "object and objective". Now it will be accounted for by information science, or its object cannot be or patrimony, because it is transformed into relief. It cannot be accounted for as an object or patrimony and objective something different from this object. Our ontological vision of science does not exist. Or itself Platão dizia: "jamais or the same subject will be able to sofrer, be or perform contrary effects in the same parts" and confirms "or the same subject, the same part and relatively not the same object, can not produce at the same time contrary results" 6. Ora se or subject "Contabilidade" item by object or patrimony,How could a “science of information” be like I have information about it? Is this something contrary to a subject, or then there is another discipline that I do not know.
Could you say that physics is not a science of matter, but that of chemistry is a science of microscopy or laboratory? It is dissessem that physics and chemistry, fossem information science, it is not assumed that Newton (1642-1727) and Lavoisier (1743-1794) would be recalling no burial mound for direct response.
Such a concept of "information science" does not deceive me, but I play in ways that I say that the patrimony is not the scientific method of accounting *, because of the simple fact that this discipline has or aspect of relief, which constitutes being, a part of everything That vast knowledge existing from the earliest two times, together as a human being.
6. Discharacterization as science and loss of identity
When it is thought that the accounting of a "science of information" is decharacterizing such a discipline as science to transform the same technique. A practice of information would be predominant, because, in this view to accounting it could never be wise, pois, it would not influence mental reason, but, at the manual attitude of the accountant.
But before - as I try to explain the previous subtitle, about such a "modern neologism" - it is necessary to find out what is the foundation of this conception; What is the intention of being admitted, what do you provide this ideology, because it exists, in what genre it belongs and in what conditions it happens, somehow, we would not fall in any difficulty.
O foundation of this idea as disse foi doutrinal; In the first place, there was no account of Degranges, Manzoni, Barrême and many others, which provided minuscule information, or object of accounting - despite the fact that it contributed significantly to its theoretical structure.
Also I do not know XX, with the aziendal economy of Gomberg, Checherelli, Zappa and Onida to the conception of accounting as a science gives information with some value - same as it is deductive - because such discipline was hardly a relief as said Aloe (1973, p. 20):
In addition, since that time, Accounting has been observed not as an autonomous science, capable of being studied in all aspects, but also as a complementary part of a broader discipline, which refers to Aziendale Economy or Azienda Economy, which It is composed precisely of the doutrinas da Organization, da Administração ou Gestão (or Technical Economic) and also da Relevação (Accounting). (or bold is by the author and sublinhado é meu)
With the intention of issuing this thought that explains and designates accounting, the unique nature of information and relief, I must not fully verify; It is something metaphysical, because I do not have a “true mind” that such terminology appears in the XXI century (because it is absurd). He is like disse Pascal (1623 - 1662) that there are things that he himself ignores.
Therefore, with absolute certainty we will place such an accounting concept in a peji, I certify that we are the same as Oxosse, or any other entity of candomblé would be able to understand or why this determination.
Arrisco, not so, some causes: 1) accounting is unknown 2) subservience 3) intellectual corruption 4) lack of superior knowledge 5) intellectual confusion 6) superficial investigation 7) error 8) sophism 9) maldade 10) mental pathology, as loucura or similar coisa.
Therefore, for these reasons, all of which I cite, if I am somewhat equivocal, in order to issue this concept, it was pertinent to or sensitively prepared a totally counterproductive idea, which offers a scrutiny that gives shape, and enters into the essence of the fact, by keeping us paralogisms. It gives way to philosophy and scientific incompetence, that just three and a few gnose and attack with severe prejudice to his investigation.
As you provide this diverse mentality, note when I say that the accounting of an information system and the outline of its "knowledge system" - words that are highlighted by Ricardo de Sá (1844 - 1912), or the first theoretician of Portuguese letters - I say that the It is a technique that is only informative. Então ela deixa de ser ciência, pois, as reproduced by Bachelard (1996), which or conhecimento is an image of reason; Gnose is produced reasoning hair. What is the rationale between two mechanical and computerized reports in customary practice? It must be the "Enter" key.
É bom lembrar that no Direito, or theoretician Kelsen (1881-1973) tends to reproduce his legal science only as standard, or according to the letter of the law, or his information; Such an ideology, still, is severely criticized by various scientists, including Paulo Nader (2002), who seems to oil more to Miguel Reale's three-dimensional theory *.
Information is just a form that keeps a countable essence: the patrimonial phenomena. Reduzir or theoretical and philosophical archability gives account to an unrealistic vision of things as a character of this pafurdian character, which is the same as that which makes artificial intelligence surpass or home, a thought that was never sympathetic to Casson (Apud - Herrmann Junior 1972), I guess nothing would replace the counter, nem the same machines.
Contudo, a ideia de "ciência da informação" still exists and must exist. A confusão da imagem com a coisa was never nova. Na Roman Catholic Apostolic Church, at its beginning, a heresy breaks all the sacred images, as the foundation of what the representation was or represented object; In this perspective, from this perspective, it was easy to do idolatry. Such heresia is called "iconoclastia" (it means "breaking of icons or images"). Or the same thing happens in accounting: seeing such a mentality of "science two reports" confuses imagem as an object; It is a scientific heresy and it should be done as it is done in Santa Igreja: provide a council for the anger and anathema of this same conception.
Do you always see this phrase "A contabilidade é uma ciência da informação", therefore, or what does the audit, report and analysis say? Also são informações? Or the expert's award is some information, more, or knowledge that or produced or what? You think you can be informed, but nem tudo or that you report with accounting conhecimento. Nem all the information of the world would have all or conhecimento two writers, this is a true axiomatic.
It does not become, pois, say that or object is a coisa or objective another, with a certain relationship; Such a thought is a paralogism. Ora uma coisa that não é a coisa ends up being or what? A science cannot be an instrument of its instrument. Is something fighting against if it can survive? A kingdom does not fight against itself. It is what Paulo de Tarso (Apud - Paes 1968, p. 32) says: “a confirmed homem, no or nullifies nem lhe acrecenta”, ou seja, no modifies; assimé na science: when it is confirmed, no one can throw away this superior nature, so that it would not be disenchanted.
Let us then think that Plínio Caecilius Secundus (62-113 AD), known as a young man, just read and produced the information you have, we would fall into a persistent deceit. Plínio (Apud - Paes 1968, p. 37) did not tell Trajan how he made administrative decisions by means of information, pois, this he served as an instrument for the accounting knowledge that he had; ou seja, or master not just informed, but tried to understand the reports, looking for his essence, and trying to discipline the patrimonial phenomena for the efficiency and prosperity of the Roman public patrimony, as well as fez.
Até same to managerial accounting is summarized nas informações, ou seja, falar this accounting speciality and or same that make sheets of costs, prices of sales, orçamentos and some few quocient (that try to save or rest of this specialization); To the management in this visa nothing is more than a given, it is important, it is not important, it does not give the true accounting for the management. For my managerial accounting, he works directly with the analysis, explanation and guidance based on two different reports, and not or to the contrary, not which this activity is carried out to objectify the reports, the rational process will follow a “ferramenta”.
Say that representation is worth much more than reason of science and disregard the essential cooperation of “genetic epistemology”, a discipline that advocates and analyzes the intelligence and mind of the human being, created by Piaget (1896 - 1980), or a psychologist from intelligence.
7. Accounting as a process and not as a science
An aziendal economy as a doutrina prevails a união of three sciences, namely: an organization, which provides in order two factors and sectors of the company; The administration that manages the data, is accounted for as an imputed post of “relief”, pois, for them such discipline was isto and nothing else: a raising of stocks or wealth of a formed area.
From the 50s of the twentieth century, such a mentality began to fall out of use, because there was a mechanical part in accounting that became appropriated by machines that assisted or served accounting, such as, to the practice of the accountant.
O proprio Francisco D`auria (1953) - in his work on his fifth anniversary of profissão - chegou to say that three things will mark accounting history when in 1914, he worked on the secretariat of the farm our calculations of coffee valorization; and nothing was better than machines. There were the following brands: Burroughs, from somar; Brunsviga, of calculating, and Underwood, of escrever. These technologies facilitate the service of the accountant name.
I see, more than ever, I know that the use of computers qualitatively facilitated or accounting service, including, or mechanically that only clam to relief production. With a key choose the relief species, selecting -a, and in a few seconds it will be printed. Isto and information fast and simple.
You new economists aziendais, porém, say that to accounting and information. Então é process. Mechanical and computerized process não é conhecimento. It is called “Artificial Intelligence”, therefore, it is accounted for as science or wisdom; It is finished with the computer, or better, the "ends where it comes from" on the computer keyboard (which is also commonly said by neoaziendalists).
It is certain that you “fins justificam os meios” as said Maquiavel (1469-1527), by isso, to justify “ciência da informação” that is in accounting, we must consider it as a process alheio à reason, pois, such a method he is absorbed by computing - he, as Rubem Alves (1994) says, that "or conhecimento belongs to the body", because it is in meat, as an automatic vegetable; a "meat" gives accounting and computerized information; to "soul" gives the same discipline and to wisdom or its science -; Therefore, it is necessary to emphasize that all purpose is equal to meio, because it differs, or scopo as an instrument that is going to be used in colimação.
Ou seja, or telegraph sem fio by Marconi (1874 - 1937) is an instrument for communication and is not confused with operator intelligence. Os raios-X de Rontgen (1845 - 1923) could not be human organisms and they are not mixed with them, because they are only instruments that serve to represent the bodies of their various pathologies (I mention these mestres, because both have been laureates with prêmio Nobel).
Whether or not it is the same instrument that at the end of a conhecimento enão, or giz was or his own teacher, in the same way that it would be his own knowledge that I tell him. Instrument not the same as conhecimento. Meio não é o same as finalidade.
Furthermore, it should be emphasized that one piece is an instrument, and another piece is or knowledge that is used properly. O proprio Platão (427 - 347 BC) says: "Or if you take more than any other instrument, it will not be from any artist or athlete, it will not be useful for you who do not have or know each art nem obtained with enough practice…" 7.
Therefore, in order to know how to use instruments, it is necessary to have theoretical or accumulated knowledge on the same process, or in a “filtered reasoning”, even when the mental and daily experience is obtained.
Or his own pai da Brazilian accounting, or Carlos de Carvalho (1973, p. 26) teacher of the Álvares Penteado school of commerce, said that there was a great distance between empirical art and accounting conhecimento, between the accountant and bookkeeper: “Contador In short, it is the one that has theory, or that uses practice based on scientific deductions. Book-keepers are the ones who do practice by means of their own practice… the senator of an empirical art ”.
Aristotle (384-322 BC) says that um homem that he does not think or that it is totally useless; ou seja, it is not enough if an irrational instrument is not explained or meditated on it. Dizia or mestre reproducing Hesiod (Or pai da "teogonia" which was a kind of mythology that explained the creation of the world):
Ótimo is the one who knows all the things himself;
Bom, o que escuta os conselhos two judicious homens.
But in case I don't think, nem acolhe a sabedoria alheia,
Esse é, em true, um homem inteiramente useless.
Therefore, it is useless or an accountant that hardly ages pragmatically. In accounting, it is also useless, a process, an automatic practice, which does not lack thought. Or homem-accounting loses value in this vision that encloses a science not its instrument. Information such as it is produced, renounces mind, but continues to be totally vulnerable to analysis that unfortunately, it will not be able to be fair for accounting, since it is a “science of information” and it is very easy to produce it.
No adianta blame or the treasury of the government; Amanhã new technologies will emerge to suppress this miscellany of calculations.
Na physiology, natural and human science, Pavlov (1849-1936) says that the field of observation is still to be explored, in search of laws that govern the activity of the animal organism, which would be or object of this discipline also experimental9.
Could it be that there is no accounting or field for this abundant? Sim. When it ceases to be imagined as a process or não - science (doxa), to really become a science with all the serious principles of being, just like any other branch of superior knowledge (episteme) that will always inquire about static and dynamic phenomena that he presents, offering diagnoses and therapies, such as face medicine with a patient.
8. Death of accounting
Aristotle (384 - 322 BC) said that Hesiod was reproduced, that he did not think he was useless, then, when it was said that he was only accounting for the useless physics because he subtracted all to the pure notion of thinking understanding, proper to the superior spiritual mind that In elevated attitude, it tries to explain two facts and events.
It will be reduced to accounting for a process, or accounting measures, asset appraisals, and standards - which are due to the lack of quality, to exemplify number 8, which deals with fundamental errors, despite being cheias of errors - she is dead because "Ends onde começa" to information.
A process absorbed by computing, does not eliminate science when a need is recognized as a different property, now when it joins or processes with human intelligence, it happens or "returns" and for isto "not despise that it cheches" as Niestzche says (1844-1900).
Or Masi himself (1971) prophesying or what would happen in accounting, chegou to affirm that the mechanical processes in our science would lose quality, or even more, but it will not be possible for all those who dominate machines, Therefore, immortally the patrimonial phenomena will remain.
Also Cosenza (2001), says that because of the existence of the internet, the information would be of common domain to any human being, with some creative talent, who must handle the instruments; aludia, or master then, for the era of knowledge that information has become vulgar or trivial.
See also that the blessed administrator Drucker (1974) - deceased only a short time - in his work “Uma era de discontinuidade”, he says that a business or scientific success would be the one who would know how to master the evolution of time and consequently would be able to absorb all the innovations.
This was nothing better than here than Darwin himself (1803 - 1883) pregava: that or homem in his talent should be sustained on all such conditions, to evolve and exceed the limits of specific times. Or homeme a transmutação, a protean being that must know how to coexist and adapt to different occasions.
Now, here is where Fayol (1965) says about accounting - as a vision organization for companies - it should be thought that he attributes to quality as a reporting technique and not as technology and knowledge.
I certify, therefore, that this cultural deficiency is not for the use of sensibility that it appears to be a phenomenon; It is a countable "iconoclasm" that faces the image of the object equal to or the same. For information, adjective becomes equal to or seu subject and substantive, to accounting.
Therefore, when there is an anger in this thermo-pois, “not that it concerns or hate and precisely a feeling of rancor and it is evident that an attentive analysis can be carried out10” as Aristotle (384 - 322 BC) - de ciência da informação, understood as Own of a superior gnose, porém morta, it is necessary to know that it isto vem of a common sense.
The philosopher Wiliam James (1842-1910) pai do pragmatismo, dizia that o homem followed nothing more than metaphysics (Apud - Bachelard 1996) and in his accounting could affirm that the individuals who follow this philosophy, do not follow a metaphysical or duas metaphysical, mas, três, cuatro, meia duzia - here written no sense of chimera -because it camouflages até or "object" gives accounting that it is information.
Such people who attend the common science are portrayed very well, not given vulgar, false conhecimento, that is treated as true, as Dizia or Zarathustra of Niestzche who jogava pragas e maldição neste type of attitude:
To you curse, porém - imaculados that you try or simple conhecimento! -, it must never be chegardes to give birth, no matter how much aggravated and pregnant that appear on the horizon. Na verdade, encheis at the mouth of noble words, and we had to believe that or your heart transshipped, lies? 11
Such people who ask for astonishing points of view have judiciously more curricula than us (pois, muitos são até doutores), porém, deixam their characteristics with conspicuous brands, when they say they have little knowledge of a vast understanding that emerged at the same time in que o homem na concepção de Hernandez (2000).
More, no. In accounting for no process or information, it is much more than that, it explains the reports, as well as other science. Whereas Fayol (1965, p 26) claimed the administration - in the presence of Doutrina-, there is still an accounting of neo-patrimonialism, net of Masi (1893 - 1977) and filho of his patrimonial doutrina.
O professor Francisco D`auria (1962) has prophesied, monumentally, about our profession when he said there would be a countable consultant, as a result of a conspicuous and normal evolution. In his time there was still a predominance of technique on or theoretical knowledge, porém, or master emitted tais concepções.
It is also excusable to place a fault on someone not government and not tax. As hypotheses and orientations given by Marques (2006) and by Smijtink (2006) (illustrious president of the council of Paraná), we propose help and relief not to end the incredible bureaucratization of two different tributes that we have to calculate. É plausível a atitude two colleagues.
Pray, or future accountant is that really managerial one, that he / she proposes orientation to administration, explaining the correct, perspicuous and adequate models of behavior, as a help of the quick relief obtained manual hairs of informatics and computing. The information will be an instrument not to last as it always was not past.
The methods of relief - and I say it is to be strong and rigorous -, will pass to not be more privilege of our discipline, pois, já are absorbed by the machines. The instruments of relief will be able to fall. The accountant does not provide information in the future a little distant. A relief as a privilege of accounting will cease to exist.
Furthermore, an immense mosaic of phenomenal playing cards will remain imutavelly: the phenomena of sales, profits, reserves, financial immobilization, divid, circulation, money order, stock purchase, financial applications, investments, deferred expenses, integration of social capital, prejudice, despesas eventuais; such as capitalization, capital deviation, definition, circulatory compatibility, static and dynamic liquidity, imbalance, insolvability, profitability, operational, obsolete, production, invulnerability, use, inalterability, paralysis of two investments, anti-profit, participation rotation gives wealth and others. These always remain, I repeat, pray, our static and dynamic aspects with relativity.
I repeat and I will never tire of repeating "interpreting these phenomena (patrimony) determine the patrimonial values, their transformation, their consumption, study the investments and the provisions of funds, to form two revenues, their destination and their defense, as to the defense of capital ou do patrimônio em geral, e e will always be either the central problem, or the main accounting problem of the company. ”12
The accounting space of the future market will cease to exist only for legal writers, but, it will be open, mainly, for auditing, reporting and analysis - this technology that unexpectedly clams or scopes of nossa doutrina in prosperity of social cells.
The managerial accountant will be not a "manager of information" but a "manager of knowledge" that accumulates in his brain or spirit - according to an idealist or materialistic conception - in search of the standardization of accounting laws. The information will be a “preliminary and no final result” as Einstein says (Apud - Rohden 1987).
Therefore, an ill-fated and nefarious effort that tends to destroy an essential and rational way of the patrimonial phenomenon, comparing-or a varied representation, proper for an atrabiliary and ill-fated rhapsody of its nature, terá or seu fim. There will be no more accounting, but more, to its mechanics that will not be more soft technology, therefore, "more a technology", and there will also be a consultancy in commercial, industrial, public, as a matter of degree curricular of universities and faculties of world everything.
Conclusion
Or true object of accounting as science nothing else than or patrimonial phenomenon that occurs to wealth, now transforming and causing variation, also producing states of efficiency and inefficiency, according to specific behaviors, being that such a concept is the one that provides a true historical and cultural.
Therefore, in accounting for the patrimonial facts, and, by means of its laws, it seeks to discipline them correctly to tell us that the efficiency and prosperity of the patrimonial, proper for the rational and intellectual activity of the accounting home of higher culture.
Due to its gigantic accounting and its infinite theoretical framework, it will not allow its vast potential to be attenuated to posthumous information that will only be a preliminary to a final result, from all the accounting analysis obtained through the study of two continuous and grandiose phenomena that are inherited from our aspects. Systematics of static and dynamic relativity.
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1-ARISTOTLE. Ethics to Nicômaco. Translation of Pietro Nassetti São Paulo: Ed. Martin Claret, 2005. P. 17.2- MAURIAC FRANÇOIS. Or living thought of Pascal. Translation by Sérgio Milliet. São Paulo: Livraria Martins, 1941. P. 25.3- PLATÃO. To republic. Translation by Pietro Nassetti. São Paulo: Ed. Martin Claret, 2005. P. 89. 4- KANT, Emmanuel. Critique of Pure Razão. Translation by J. Rodrigues de Mereje. Rio de Janeiro: Ed. Tecnoprint, sem data. P. 242.5- COMTE, Auguste. Preliminary speech on the positive spirit. Translation by Renato Barbosa Rodrigues Pereira. Research conducted at http // www.culturabrasil.org Research conducted on 11/20/2005. Chap. I, n. 14. 6- PLATE. To republic. Translation by Pietro Nassetti. São Paulo: Ed. Martin Claret, 2005. P. 132 e 135. * Such an argument já foi expresso pelo Dr.Alexander Broedel Lopes (2002) paraphrased by authors such as Iudícibus, Martins and Carvalho (2005) do not article "Accounting: Relevant aspects of the epistemology of its evolution" (such work appears in the bibliography); The doutores also expressam on page 12: "I know that some authors, such as Broedel Lopes (2002), consider that heritage cannot be a scientific study of Accounting, but it defines heritage and proper accounting." Therefore, on the same page, a little before, the authors make another statement contrary to what they review “… Assim, or object of Accounting, or that, or heritage and its quantitative and qualitative variations, is in response or in a more intelligent way… ”(Or negrito é nosso) Therefore, I note that despite terem exposto a statement by Lopes (2002) they are discordant from the same point of view.Masi (1968) also addresses those who do not keep accounting as heritage science, citing Domicinis (em seu article “Su taluni concetti di ragioneria” in the Italian magazine of 1965) that writes “A accounting must necessarily deal with patrimonial facts… In this point, note ele, I fully agree with Masion means pois, must necessarily admit that Accounting constitutes a patrimony science… ”(or black by the author) (this subscription is similar to Broedel); as Lampson cites (in his work “Principles de comptabilité economique” from 1950) that he says “ela não é certainly uma ciência”; Such affirmations are hesitant or the value of the scientific accounting quality and põem em dúvida or cannon of its object. * Miguel Reale's theory says that the legal phenomenon should be observed in three dimensions: fact,value and standard, aspects that are in deep interaction. 7- PLATE. To republic. Translation by Pietro Nassetti. São Paulo: Ed. Martin Claret, 2005. p. 62. 8- ARISTOTLE. Ethics to Nicômaco. Translation of Pietro Nassetti São Paulo: Ed. Martin Claret, 2005. P. 20.9- PAVLOV, Ivan Petrovich. Conditioned Reflexes and Inibições. Versão de Dalcy Fontanive. Rio de Janeiro: Zahar Editores. 1972. O mestre assim dizia na page 37: "On a purely objective and biological basis, it is clarified, therefore, so you read that it governs more complex nervous activity…" research horizon… ”. 10- ARISTOTLE. Rhetoric das Paixões. Foreword Michel Meyer; Introduction, notes and translations of the Greek by Isis Borges B. da Fonseca. Livros Clássicos. São Paulo: Livraria Martins Fontes, 2000. P. 27.11- NIESTZCHE,Friedrich. Assim Falou Zarathustra. Translation Alex Martins.São Paulo: Ed. Martin Claret, 2005. p. 102. 12- Apud - VIANA, Cibilis da Rocha. General Theory of Accounting. Volume I, 5. Ed., Porto Alegre: Livraria Sulina Editora, 1971. This transcript of Vincenzo Masi (1893-1977), pai do patrimonialismo.
