Every fact studied by a science, has specific relationships, which or form, showing, to its genesis, substance and expression. As logical relations that form or patrimonial phenomenon são, pois, condições, onde o mesmo arises in the patrimonial mass, producing, assim, constant transformations. As relações são também, as razões, ou os “porquês”, gives existence, production and effect of the accounting phenomenon. Knowing the procedure, the dimension, the nature of a countable or patrimonial phenomenon in a sublime conquest of countable counting of those days. O cultural challenge of accounting, it is not simply the writing techniques and the production of information, but it is in search of reasons and relationships of its object. A razão ou a explicação, as shown, there is a patrimonial fact, by means of studies of the same relationships that we formed, investigating,to its nature, dimension and procedure, it constituted to be, a modern theme of accounting research, a propos of the modern doctrine of accounting philosophical Neopatrimonialism.
1. In search of a countable object, conquer the human mind
Thus the conquests of the human mind will always provoke profound transformations of individual and social importance. As the first transformations of the mind, those of the individual in particular, concerned with how to think, to learn, to understand the things that he investigates; the second transformations of the mind, those collective, they are sociais, ou, as they cause metamorphoses in society in general.
You have always conquered the human mind by giving it two effects, or first, it would be non-individual, or second, it would be the society in which all these transformations live and are related to superior human development, or else: to science.
Quando o Italiano Vincenzo Masi (Apud - Viana 1971), emados do primeiro qüinqüênio do século XX, proclaimed to contabilidade, as to ciência do patrimônio das aziendas, great transformações iriam ocorrer not countable universe, both in substância de seu conhecimento, as nas social influences, that this same conhecimento would have to provide and issue as or spend two years.
Recent conquest and real accounting performance, that is, which differentiated the technique of producing the records and demonstrations, as a way of studying or patrimony. Uma coisa é a scripture specific, outra coisa é or countable conhecimento, conceito mais abrangente. As regards writing, it is a function of memorizing historically, the events that have occurred, or a countable act, in order to explain these events, as an angle and measure, to the verification and promotion of the patrimonial efficiency.
Therefore, or Masi's thought (1968) inclined the studies for the phenomena of the patrimonial dynamics, this is because, or not the object of studies, it would not be the numerical and denominative figures, but the phenomena that they represent. Or heritage phenomenon or center two studies you count. A information is just an instrument, so that it can be checked or confirmed for this object.
Or the same happens in physics. When he studied material, he studied the phenomena that caused him or her movement, and not simply, in a way that expressed material. Neste intuited that Issac Newton (1642-1727), raised his três leis do movimento, also raising the theory of universal gravitation. Still, Newton's studies will achieve these conquests, because we will centralize your efforts in substantiating two phenomena, and in their apparent form.
We studied the accounting, the phenomena of sales and purchases of merchandise, the phenomena of stock, of circulation, of rotation of two financial elements, of cessão of credits, of contração de dividas, of production, of capital deviation, of financial application, of return of assets, of capitalization, of income and financial outflows, of proportion, of prosperity and many others. All phenomena, which are part of the static and dynamic heritage, are only studied by our discipline.
Outra conquers that it would be essential in our discipline, pois, viria to embrenar the studies on patrimonial phenomena, required by Masi, it would be doutrina Neopatrimonialista de criação do Doutor Antonio Lopes de Sá (1992), whose theory was to be strong, for face the transformations of the time to prepare the ideals of the Italian scientist.
The center of studies of Neopatrimonialism lies in the essays of our object, ou seja, not a patrimonial phenomenon. Tamanha was considered to be the object of studies, or Neopatrimonialism preferred to favor essência, rather than form, despite never neglecting this last condition.
Specific study in the accounting, which privileges the events of its object, in such a way, to produce the explanations about its nature, its formation, its procedure, to assim, know why and what condition, such phenomenon exists and happens, what It would be to your express or various component, where it is provoked, or that it causes non-patrimony and its relation to patrimonial health.
A accounting does not allow more exclusive studies, on the types of launches, registration methods, information you have and express accounts. Não; This is part of our conhecimento, but, to accounting for this phase transcendeu; a informação é uma coisa do passedado as dizia Sá (2001), a part of nossa historia.Hjeje to accounting discipline e muito mais do que isto; Browse to accounting and this is no stage or not to the philosophy of the conhecimento.
Já went to phase, where to base, or countable foundation, was an experience and observation. An intrinsic reason that some accounting exists, when it is related to a countable mechanic. By reason of our conhecimento is the same reason as our object, the relationships that form this noso alvo of studies: or patrimonial phenomenon.
2 - As relações de um fenômeno
To astronomy, to philosophy, to engenharia, to medicine, to history, to physics, to sociology, to chemistry, to biology, only the sciences that we seek to explain as a positive spirit, as well as the relationships that formed or their phenomena of studies. All the higher sciences study or their phenomenon, as well as the relationships that or formed.
All the good spirits from Galilei (1564-1642), not 17th century, are looking for relationships of a phenomenon, or how it is, how it is formed, in what form, in what environment, what would be or how far it will reach, at its final purpose, to your importance, etc. On the other hand, two scientists are looking for rationales on specific phenomena, independent of any forem as areas of their conhecimento.
Também um pouco before Galilei, or scientist Maquiavel (1531), já estudava e explained as relações that formed a political governo em his work "O prince", addressing the seos direitos de governo, discussing on seus various aspects of conquest, he ways of defending himself, of dominating and terem or power.
Na sociology, or German scientist Norberto Elias (1897-1990), awarded with various prizes for literature, among these, or prize Europeu, by nome Amalfi, for one of his nome works "Die Gesellschaft der individuen", na qual de maneira categorical, it discussed the social relationships between or individual and society in which he lives; He alleged, as I should point out, that there is no individual who has no relationship with society, being a reciprocal truth, according to some sections of his work (Apud - Nepomuceno 2005):
"A relationship between individuals and society is a unique thing… Also, its structure is not something other than the relationship between the different notes. Give yourself something semelhante with home. Here we call your structure not the structure of isolated stones, but more related to the different stones that it was built… ”
This is the conception of the German master: that there is no sociological phenomenon, that it alludes to or has been related to the society of the individual; do individual ea sociedade, pois, such a logical condition, for advanced and superior studies. No, Brazil does not name a scientific methodology, such as Luckesi, Barreto, Cosma, Baptista (1989, p. 71), and argued that the objective of a science is not related to what form or phenomenon it is, that it is the object of studies:
"Assim sendo, or scientific evidence, aims to clarify the factual occurrences of the universe, producing an understanding of parcels of the" world "by believing and creating logical connections and understanding among your components. Starting from the descriptive identification of two dice, there is an understanding of reality, by verifying how each thing, each phenomenon is given to us, enabling its intelligibility from its outlines and constitutive elements. ”(O negrito é nosso).
But what is true or what is it? Why do they exist? What is your purpose? What is your profit? How are they processed? How are you doing? São perguntas normais that the reader should see is unfolding, but I will try to explain all the perguntas, slowly, next, to the following paragraphs.
As relações de um fenômeno são as condições, in that we formed ourselves, determining, to its origin, procedure, nature, dimension, effect and other main characteristics. Nas relações é that we explain the phenomena, pois, et nestas, that they formed.
As relações podem can be conceived as “razões”, which generated phenomena. Ou seja, as relações são as racionable justifications of um fato, which base o raciocínio uma gnose, because we geran os "why" of the nature, dimension and the procedure of the event in any place and in any time, with universal abrangência.
Therefore, as related to the rational conditioning factors of the formative faculty of the phenomenon, these are cognitive structures produced by human reasoning, when this, at a higher level, achieves the determination in a truly and organized way, allowing assim, or aperfeiçoamento da alma de um conhecimento, which ends up privileging each time more, or was given essências do seu objects.
All of the sciences have relationships that determine your phenomena; As such are the products of the thinking structure of the highest human being, alheio a vulgar scientific speculation, which fails to organize and determine the same reasons for or study and explanation of a specific object of a matter through spiritual understanding.
3. Or heritage phenomenon and its logical relationships
As we saw, all the sciences are related to or the reasons for their phenomena, ou seja, we are studying the "why" of how they exist and what happens. These relationships are responsible for the nature, size and environment of two phenomena. São, pois, basic characteristics of um verdadeiro conhecimento, as o proprio Comte (1798 - 1857), abordou em seu positivismo (Apud - Aranha, Martins 1993, p. 116):
"Enfim, not positive state, or human spirit… renounce… to make intimate causes of two phenomena, to worry only about discovering, thanks to or using the combined reasoning and observation, their effective laws, namely, their relationships are invariable of succession and of similarity. To explain two cats, reduced to six thermos reais, it is summarized from now on in the league established between the various phenomena… ”(O negrito é nosso)
For Comte, as he explained two phenomena that are objectified by the disciplines, they will be bound by rational causes, for example, to a higher science, in their own way of interpreting the events of this reality; ist with absolute autonomy; Além destes appearances or mestre acenava for the conclusion that o verdadeiro conhecimento estuda as "relações invariáveis de sucessão e similitude" as disse.
Like accounting for a superior, scientific, positivist and philosophical science, it seeks the relationships of its phenomena to obtain its reason, which is the foundation of its own existence, as a cognitive discipline. Such a conquest could only be obtained by a doutrina who could explain such aspects, which is called Neopatrimonialism, which, to be philosophical, needs to be submitted, to alter or be named: "Neopatrimonialism", for "philosophical Neopatrimonialism".
Therefore, the relationship between two phenomena studied by the accounting, the form of the superior and advanced study of our conhecimento, pois, são fundamentos de nossa razão. Ou seja, só is explained adequately or fato na accounting, when you seek, for or your understanding, a deep inquiry of the relationships that form: the essencia, dimension and environment of the same object, produtor of satisfaction of the patrimonial needs, sociais and consequently, human.
As related two patrimonial phenomena are basically only three:
- As essenciais = Those that constitute being really a essência de nosso conhecimento; They are mainly made up of sub-reports of needs, purposes, means and functions. This relationship is to the substance of our studies. As dimensionais = Those that expressly represent two patrimonial phenomena, ou seja, those that measure or phenomenon. They are practically constituted by sub-relationships of cause, effect, quality, quantity, time and space. This is the relationship that we are studying or reaching, the heritage phenomenon. As settings = Those related to two phenomena, or other, the environments in which they are generated, happen, exist and produce effects. São divided between duas sub-relações: a endogenous ea exogenous. With this relationship, these conditions and these environmentalities that the cats will originate.
Therefore, these relations that we produce and obtain or advanced reasoning of the accounting, on the patrimonial phenomena. Or event in the wealth of nature, an expression and an environment. A natureza do fato é a essência; or what expresses or the same dimension; what or originates the environment.
Or patrimonial object possui uma essencialidade, uma dimensionalidade, e uma ambientalidade, which form together at the same time, as reasons of our conhecimento. Following paragraphs.
4. A relaçao logic essencial
As essências de nosso object, a substance of nossos studies, a nature of nosso fenômeno, a soul of nossa ciência, it is in an essential logical relationship. There are nas essências, or nascimento do phenomena patrimonial, or seu objective, or seu produto e seu effeito; Such a relationship will not be belittled as a matter of importance, because it shows a profound reason for our elucidations.
A nature of the phenomenon was always the main theme of any science. The accounting essential logical relationship deals more in detail about the heritage phenomenon.
Neste intuited that Sá (1992) produced “Teoria Geral do Conhecimento Contábil”, addressing this main theme of our studies. Ou seja, não é a política, não é a informação, which underlies our reason, as it was in the 17th and 18th centuries. You can't believe it. Or patrimonial phenomenon that really is the origin of nossa razão, therefore, it must reflect deeply on its peculiarities.
A relação essencial always existed no tempo, from the phase two first ancestors of homem: the anthropoids, family, who used to generate the hominids, a lower form of "Homo Sapiens". Or homem, or or to be in evolution, you always have a fundamental sentiment for your survival, which is called necessity. Therefore, due to the primordial origin of the patrimonial phenomenon and the semper or foi, during the tempos, it embora, some non-final submission of the 20th century, such condition, as relação, fosse ressaltada hair Neopatrimonialismo countable.
A necessidade semper has a determined scope, embora, nem semper or fosse emphasized by the cerebral and spiritual structure of the human being. Together with the necessity it existed, therefore, a final purpose. As a tempo to rational end, consolidated ficou. Ou seja, or homem, passava a ter uma necessidade, which was organized with rational and specific objectives, therefore, a concomitant process as the emergence of necessity arose at the end.
As it existed as a specific purpose, or that materialized to meet this need, it was or was. Such an element could be material or immaterial, but it was a type, or a species of wealth belonging to a social organization, or to an individual. At the end of the materialization, an elementary object should be used.
Ao arise or meio, this was used, being moved, producing assim, um effeito, ou product determined. Or movement of the patrimonial means, or to its use of tinha that will satisfy the human needs with specific objectives; When was this happening, or was it effective?
Therefore, a logical essential relationship deals with the heritage phenomenon, which arises with the need for a specific purpose, the manager of a medium, which transmits a function or motion proposed to satisfy the original need of this entire process. Nestas variáveis, nestas sub-relações, that o fato arises and happens, causing this way, relevant transformations na aziendal wealth.
São, pois, elements of the essential logical relationship:
- A necessidade - é a la charência de alguma coisa.A finalidade - é or rational objective gives necessidade.O meio - é or patrimonial elementFunção - É or exercício do element patrimonial
Therefore, there are many, there are phenomena that are patrimonial, pois:
- As needs originate and ge phenomena As purposes we settle for the smallest means of seus prousts matter and function to the phenomenon.
When to function it satisfies to necessidade we have a state that we call of efficiency. A efficácia é um state of patrimonial health, perquirido hair studies you count. It can be measured by efficiency, following the mathematical expression:
(Np®Fi) «(M®Fp) º (Fp®Np = 0) = Ea
Ea º (Np = 0)
Ou seja, a necessidade (Np) gera uma finalidade (Fi), that will be relative to the production of the patrimonial property (M) that will result in a function (Fp), and when it is satisfied to necessidade, produz então, to efficiency (Ea). Efficiency, therefore, and relative to the same satisfaction of the patrimonial necessity (Np = 0).
Or patrimony has various needs. There is a need to pay, to generate positive results, to be balanced, to be sustainable, to survive, to grow, to avoid waste, to protect against cliffs, to collaborate as a human being, to circulate, to collaborate with others. sociedade, etc.
At the same time, that there are needs, there are ends; ou seja, there is also a purpose to pay, to generate results, to balance, to survive, to grow, to avoid waste, to protect against cliffs, to collaborate as a human being, to contribute to society, etc.
The means that arise from the needs with different purposes are also diverse: they are numerical, they are sold, they are reserves, their reserves, their reintegration funds, their recipes, or social capital, their income, brands and patents, finance applications, etc.
These functions are listed in different types. São movimentos gives wealth. To liquidity, to profitability, to stability, to economy, to elasticity, to productivity, to invulnerability, to sociality, até hoje são funções featured hair with accrued accountability.
When it works to satisfy needs, there is efficiency, when it happens or vice versa, we fear inefficiency, therefore, it may exist, efficiency of liquidity, efficiency of stability, efficiency of economy, efficiency of efficiency, efficiency of efficiency, efficiency of invulnerability and efficiency of sociality as well as its inefficiencies.
Nesta visão, we fear a systematic organization. In view of two systems of functions that have specific needs, purposes, specific and determined means, with countable accounting benefits (see figure 1):
Figure 1: Visão da Relação Logica Essencial do Fenômeno Patrimonial
In essential logical relation, besides being a theoretical vision and an orientation, practical and objective of heritage. The patrimonial phenomenon arises as a necessity, which is settled as final, which generates a patrimonial property, transmitting a function, a producer of efficiency when it satisfies the necessity, of all this fundamental, phenomenal, basic process, for the patrimonial functions systems.
A razão essencial, nosso conhecimento is, pois, nesta razão. A relação essencial deals with the substance of the object of studies. It is not a patrimonial phenomenon that we have as a central part of our investigation, in the reason that we find or an adequate understanding. This is the nature of our superior culture. The scientific arcabouço of nosso conhecimento is found, basically and centrally, in the explanation of the essays of the phenomenal heritage object, embora, the only seja not field of noso positivist conhecimento. We try to make sense of our rational speculation, now we fail of its dimensions.
5. A dimensional logic relationship
Outra reason inerente to the countable phenomenon and to which tange ao seu scope, called dimensional. Or patrimonial object, in potential, possui uma expressão. A dimension é, pois, this expressão, ou scope do fato. Such relationship affects the opening of the event, or other, to its extent.
Such a relationship is Hexadimensional, ou seja, possui six faces of abrangência. Or a patrimonial phenomenon that is a source, a product, a species, a monetary and mathematical amount, a time and a space. Ou seja, to dimension of the patrimonial phenomenon, possui, uma causa, uma effeito, uma qualidade, uma quantidade, uma spatialidade e uma temporalidade.
Or a patrimonial phenomenon that is a source, a mathematical and functional cause, that gerou or mesmo em expressão. All origin supõe um effeito. Ao arise because of a product will exist; Such a product is or effect. Because of the fact that you are different from the scientific principle that governs a double entry and the demonstrations you count; This principle is also applicable to other sciences, including as nature.
There is also a species that dimension or patrimonial phenomenon; Such species is demonstrated in substance and against substance of wealth; We call this one of qualidade. Any event not patrimonial possui uma qualidade. By selling merchandise, by applying money, by machine in process, or custody, or swear, or credit receivable, only two qualities of wealth.
Every quality of the phenomenon causes a quantity, or sign, a numerical amount. The values, for example, of $ 10,000.00 of a loan, of $ 20,000.00 for two finished products, of $ 8,000.00 for days, only amounts that are not relevant to the quality of two property phenomena. Still, also physical quantities expressam or patrimonial phenomenon, ou seja, 1000 finished products, 2 machines, 20 credits, 10 promissory notes to liquidate, são expressões quantitative dimensions of the countable object.
Whatever happens to wealth, it happens at any time, within time, or seja, no tempo is in another dimension of the heritage phenomenon, pois, este, possui uma duração. Or independent time gives experience. Every patrimonial phenomenon occurs nele, in symmetry, chronology, or at the same time in a random way, with lapses.
All of them with no time. Therefore, our sub-relationship is temporary.
It is a phenomenon that occurs no time, with speed and slowness, it must also occur that is not too long. O espaço é onde tudo exists. Or independent space gives experience. A spatiality is the dimensional "place" where it is or a heritage phenomenon, being another dimension of the countable object.
Therefore, a visão da expressão phenomenal patrimonial, logic, countable, and hexadimensional, ou seja, possue six faces:
- Cause - origin of the phenomenon Effect - Product of the event - Quality - Substance of the phenomenon - Amount - Value or unit of the month Time - Duration or time of the event - Place where the event occurs
Or dimensional reasoning has these six characteristics, all the information you have to try to express or phenomena or happened, possuem em seu teor, uma causa, um effeito, uma qualidade, uma tempo e um espaço. These are only abrangências of scope of the patrimonial event of the Aziendas.
To accounting information reflect this hexadimensionality of the patrimonial phenomenon, both, in dealing with, two releases and registers, as, in dealing with, demonstrative information as in the patrimonial balance, results balance, etc.
I do not want to say, contudo, that we are using accounting information as an object.
Não. We only want to say, that it is a tool that reveals and clarifies the dimensionality of the heritage phenomenon. The information is part of our reason, but it is not the case.
In a theoretical and sublime way, that or neopatrimonialism treats accounting, it is here that the great scientists of our discipline will approach, that with information or object of our science, contudo, as that face part of nossa gnose technology, we study their reason for the relationship that expresses or patrimonial phenomenon.
Ou seja, a Neopatrimonialist doutrina, in her evolved way of thinking and teaching that goes beyond “philosophy of illustration”, study as object, or event of wealth, or a phenomenological, contiguous patrimonial object, not even to highlight its dimension as well A conditioning relationship gives its formation.
A dimensionality of the heritage phenomenon is also part of our reason.
The rationale is not simply in the form of information, not calculation of the registration, the way or way of registering, the way of calculating a depreciation, not calculation of a tax qualifier; ou how a demonstration was produced; that e quais leis governs this policy; não é isso a essência de nosso conhecimento; doutrina as the soul of a science, is not corrupted as a policy that governs accounting. Or pure conhecimento, it is not governed with much less information than with bureaucracy. O superior rationale gives accounting of no politics, bureaucracy, form, no assimum that is thought of in this discipline.
By way of thinking about the dimensional relationship of the heritage phenomenon and relative to the origin of the phenomenon, its product, its species, its size, its time and its space. Ou seja, which is the origin of the heritage phenomenon? What is your purpose? Qual é a sua espécie ou substância? How much of a phenomenon is there? When did it happen? Em what place? Your requirements for this reason.
A reason gives dimensional logic, therefore, relative to the physical and metaphysical scope of the phenomenon. To know or what originated what produced or event, or what was, how much, in what time, in what space are various dimensions of the patrimonial object. São expressões de uma abrangência deste mesmo fato; it or its scope.
Or reason must be feito com relação as multifacetas that tomam or phenomenon in their occurrence expressa nas informações. As he asks, he explains, understands and analyzes the dimension of the fact, he is not content with his unique, pragmatic, own production, two simple animals or irrational computers.
6. A relation to environmental logic
We are very interested to know, what are the environments that cause phenomena. In truth, the environments, their procedures, origins, that cause the patrimonial phenomena, pois, within two environments, that are contained these same objects. There is no atmosphere in which another aspect of our reason is being processed, this aspect, which many times is the source of the volitional and directive power of the Azienda.
Or what are your environments? São places ou espaços, which contains organized wealth. There is one species of environment that produces and controls patrimonial phenomena and there is one other species of environment that interacts with wealth, but produces animals that are ultrapassam or administrative control, such as, at the perception of human intelligence and management.
Thus, two phenomena are only related to environments. Such environments end up being rich. But, or heritage produces influence in all environments. As patrimony and a social object, the patrimonial phenomena are only social. There are all kinds of environmental issues that also support our reason on a countable object.
Hardly, there will be an organism that does not allow an internal regime, which I say respect its very structure, its functioning, its health and pathology, in addition to the existence of an external organism, which produces or causes various influences, not internal organism. Every organism in any type of existence, such as that of cellular, vegetable, animal, material structure, receives influences from another external organism.
It is this aspect, this line of thought, that to study or human organism, or scientist and physiologist Pavlov (1849 - 1936), discovered and verified, that as external influences, emitted a reflection within an organism. A qualifying body would be, therefore, or the result of a condition between two environments, and, in spite of such a scientist being criticized, just psychologists, of the time, that we would answer the parameters of his research - hair that is physiologist -, such critics are not prevented of ganhar or Nobel prize of 1904, for his important debunkers.
A lei that Pavlov (1972, p. 28) consecrated that "a defined external phenomenon conditions certain variations not organism", he addressed with transparency about a relationship of the external environment, which, according to this renowned author, would be due to various conditions and reflexes not internal organism. In the same way, such a condition occurs as a patrimonial organism.
Or a happy professor Francisco D`auria (Apud - Franco 1973), said that or patrimony would be a “living organism” subject to pathologies and boa saúde, whose behavior is squeezed out for a purpose of functions, so there would be “bodies” in this organism We base all this time.
Or Italian author Giovanni Rossi (Apud - Sá 1997), devoted one of his works to the treatment of the patrimonial entity, such work is called "The economic-administrative entity" highlighting such idéias.
Therefore, logically, as a true, or patrimonial "organism", it is not a set of organs, functions, specific purposes, because of the influence of two environments. The environmental nature of the logical relationship of the heritage phenomenon. The environments are decisive, important and essential in the training of the people, in their reasoning and understanding that they are not exempt from accounting. At a countable basis, you can never cope with your formal logical process, at the conception of two phenomena you count, these are conditions, complementary to the atomic studies of our discipline.
- Endogenous environment Exogenous environment
All these environments constitute the procedures of the heritage phenomenon.
Or, it is possible to have a nature and a dimension, but because of the conditions of training and scope, there are contents of the environment. Therefore, such an internal and external condition of this important relationship is that the heritage phenomena will arise.
Endogenous environment or that refers to or interior gives azienda. Azienda as a social cell, produces patrimonial phenomena. The main internal fathers that we produce are counted, only those who are heavy, administrative, and fathers who are governed by the intrinsic nature of wealth (which denotes loss of useful value during or time).
The administration as a government of wealth, causative agent, two wealthy owners, promoter of administrative control, organization, planning, decision and rationalization of the operation of the enterprise, and a source of objects you count. The non-patrimonial cats which are always caused by the managerial government of the same. The administration is part of the endogenous environmental nature of the heritage phenomenon.
Porém, the human pains, related as a person that work has not undertaken, are also responsible for the procedure and the management of two phenomena you have. A feita produção hair human labor, or interpersonal relationship that affects or performance patrimonial, a business culture that melhora as bandages the company, a philosophy of tarefas that avoids or wasted, a lucratividade that or functionary transmits to an organization, communication, or capital Intellectual human being as a dynamic cause gives wealth, to the quality of the service, or aid for the growth of the families and the economy, the social benefit, only some two fathers, linked to the human being who has relations as a product and the aziendal activity, collaborating, In this way, for the production of two heritage phenomena.
There is also an administrative and human fator, there is a fator of its own nature of patrimony. A nature gives richness an environmental contact that allows influences on the functional capacity of two component elements, such as Já dizia Viana (1971). This influence can increase or decrease or increase in patrimonial dynamics. The phenomena of depreciation, amortization, exaggeration, loss of assets, reserves, revaluations, tend to alter, for more or less the elements of the Aztec heritage.
After these endogenous conditions of the environment, basically, relative to administration, human causes and intrinsic nature of heritage, there are exogenous pains. Such ultrapassam fators to human perception and production, many times, more influences on wealth, as endogenous.
Or exogenous environment and that which surrounds Azienda. São os fatores econômicos e sociais that interferes with wealth. Once again, the causes that belong to the exogenous environment are more important in the production of two phenomena of wealth. Or environmental exterior in many occasions of deixa, or aziendal interior incapable of control, then and then, in these cases of the submisso, more than those related to what you need.
São diverse os exogenous pains you set: são as market conditions, concorrência, quartéis, monopólios, oligopólios, mafias, climate, natural accidents, geographical positioning, devastações ambientais, torrential chuvas, earthquakes, tidal waves, nuclear explosions, wars, economic embargoes, diplomacy, inflation, deflation, economy, tributary system, tax of juros, culture, religion, social agitation, greves, states of place, etc. All these fators provoke or influence the patrimonial phenomena.
Ou seja, muitas vezes, when there is a harmony not an endogenous environment, and a disharmony not an exogenous environment gives wealth, it ends up prevailing over that. Can the internal administration control an environmental devastation? Or human being can control a series of greves and reinvidicações? Or internal control can dominate a social upheaval that causes a war, or a state of place? Or what happens for azienda, ends up producing, influences not your interior, these influences, it is very difficult to control yourself, for the most prominent reasons.
We suppose that a certain political government, implants a dictatorship. This is enough, to produce numerous heritage phenomena, related to how you produce information, as you count, affecting administrative decision and heritage nature. Portanto, or ditatorial regime, will produce funds related to the costs, recipes, revenues, investments and financing, in a way that transforms and alters patrimonial health.
It is enough for a government to implant a new impost, for this same phenomenon to produce within the company, changes in our costs, sales, circulation, profits, in liquidity, in the structure and vitality of equity. Or tribute as a fator from the external environment, ends up producing, transformations within the Azienda, these transformations, which are given by the Azienda agent.
There are environmental phenomena that ultrapassam to the internal front of the store, this is: the control of the administration. For example, there may be an administrative management in a rural company, contudo, no tempo da colheita, there may be a natural devastation, coming from a hail grove, which totally destroyed the plantation. We fear an event coming from the exogenous patrimonial environment, which is independent of the administrative role, fleeing assim, of the endogenous power of the environment.
In these cases, there will be many heritage phenomena, originating from the external environment, which goes beyond the internal environment. For this reason, every patrimonial phenomenon comes from the administration and intrinsic fatigue of the Azienda, in many cases, it is only influenced by external fatigue, which in itself.
There are many cats that we can list, but it would escape two limits of this article, all of them. Furthermore, it is worth noting that the reasoning of the heritage phenomenon is not limited to its essence and dimension, but it also includes environmental procedures and derivations.
To analyze or heritage, it is not enough to observe the phenomenon in itself, together with its dimension, it must also be analyzed or place, or environment that originated or object that provoked or state of inefficiency or efficiency. A consultancy, which studies the heritage phenomena, may be decisive, when concluding, that or specific state gives wealth, and is produced by a condition of environment, endogenous or exogenous.
O scope of Neopatrimonialism in modern accounting, present in the so-called philosophical era of our conhecimento, it is not possible to escape to the questions of the environmental relations, such places, only where we proceed the patrimonial phenomena. È inside two rooms that contains or a countable object. In a holistic view of our discipline, the environment of patrimony, relative to the social cell and the economic organism must be included.
To environmental logical relation it translates the places where phenomena happen, as parts of our study and understanding. In this way, there are two patrimonial phenomena, it is not possible to modify any of their procedures, or so, to the environments that you want to create; The reason for accounting does not expire such conditions.
7. New studies count
In accounting as a science, it bases its raison d'être and thinking, nas condições alheias ao instinto a ao empirismo, attitudes, which therefore will hide its real superior quality; Still, before all, it is based on relationships or reasons for the emergence of two heritage phenomena. The positive spirit of accounting does not help me to rely more on subjectivism in the experience, but it was not pure of its object: patrimonial fact.
As for your information about the heritage phenomenon, it could not be considered more as an object of our conhecimento, but more as an instrument that represents or the same. There is hardly any evidence or phenomenon. A sad scientific aspiration is that which it seeks, with satisfaction, or a true study of the relationships of its object of studies. And do not submit your formal representations.
The basis of the accounting basis does not allow any speculation about the reports and registration techniques. Não. O superior gnosiological movement gives accounting, our last two circles, can derive various doutrines, among them: o Masi's patrimonialism, and as a consequence of this, or Neopatrimonialism of Lopes de Sá, which essentially studies the relationships that form or patrimonial phenomenon.
Due to the accounting, I could not be more related to the relationships that formed or its object. Or I was countable now and different and profound. Ou seja, estudamos or phenomena patrimonial, which arises as a necessity, reasoned with determined objectives, which produces different means, whose utilization of general movements, to satisfy the same necessities that or will originate, all, with dimensionalities of cause, effect, quality, quantidade, tempo e espaço, within two environments that surround wealth and the social cell that we call Azienda.
Ou seja, or patrimonial phenomenon, there is no fruit of counting, more so, than that or fruit of the patrimonial phenomenon. The rationale of accounting must be feito nas essencias, dimensions and environmentalities that form or its object, for these reasons, as reasons for or emergence of the same.
O novo study was countable, it centralizes its efforts, in the understanding of the heritage phenomenon, and the spiritists since Coffy (1836) proclaim these truths. São nas relações dos phenomena, that we must base nossa razão, because these são as razões that we form mesmos. Such a Neopatrimonialist and evolutionary conquest is relevant to the cultural and philosophical era in which we live and live by accounting at all times.
8. Conclusão
Every higher-level science seeks to centralize the studies in the substance of its object, ou seja, our phenomena of investigation, which are only produced by relationships or diverse reasons and essential for or understanding their understanding.
A countable ciência is not a positive and superior level, it does not allow for aspiration of bacteria and estrúxulas, on or of its object of inquiry, but it is oil with evidence or studies of relations that it believed or its phenomenon, constituting to be, its own reasons for or emergence of the same, pois, condizem à sua natureza, expressão e procedência.
As these two phenomena are related to cognitive instruments, which allow us to base our reasoning, I was not in the understanding of its substantial essence, as its dimensionality, generated within the environment; Reasons and relevant conditions, for or positive and superior study, depending on the accounting.
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