“E de fato, to accounting and subject to accounting… know or patrimonial aziendal, the qualitative elements and the values in various categories or systems we can not be considered; To accounting and subject to accounting, it can study two patrimonial investments, its constitution and its management, as well as financing in its various forms… as well as it is in charge of disciplining correctly or it will happen, studying-it a rational coordination, as well as those that can be shown to be irrational or pathological… ""… A accounting and subject to accounting, as science… "Vincenzo Masi (1968).
In accounting always "sonhou" with its scientific autonomy, which in the past, was little consecrated or obscured; Foram, still, several attempts have been made, from various intellectuals, but all of them fail, to proclaim, with wisdom, the greatness of their proficient achievement, which guarantees the prosperity of the houses or the social cells that constitute the society of Cuba, therefore, to a um Italian, I do not know XX, perform nobre task: to proclaim, verify and defend scientific quality of this immortal conhecimento. Or “escolhido” of accounting, to advocate, and define it as science, not its gnosiological and philosophical character, senão, to his doutrician soul, which he would designate: method, object, parts, instruments, purpose, function and cognitive rigor, was Vincenzo Masi, who left us for thirty years.therefore, to his theoretical and philosophical essay, chegou joined us by way of two authors counted, Brazilian and non-Brazilian, remaining immortal até our days atuais, as also foi, outrora, no seculo passed, onde suas truths sublimaram com luminosidade, offending the trevas of confusion that pairavam on the accounting.
1. Introduction
I did not start two tempos, those beings similar to home, the same time that they were similar years, had an incessant supply of coisas, and, year of provision of real instruments for the satisfaction of their charities, abolished a character of "pseudo-racial ", To formulate" semi-scientific "notions, I do not use the wealth of two enterprises, evaluating and objectifying, the behavioral models that are ideal for satisfying the debt of their care, which we previously called for necessities.
A science or knowledge, always used homem hair, even when a rational notion did not exist perfectly, but, sim, a pseudo-intellectual instinct, and accounting.
Embora, always existing as its breeder agent: o homem, at its most rudimentary phase, we see such a conhecimento assuming a paraphernalia of formulas and concepts; You are more wrong provindos, give practice and observation, here is what you call or called empiricism. O empiricism took counting two prolegomes of each non-dizer science of Kant (1724-1804), and of this type of knowledge, it provided all of us to know, that, however, not organized, not designated, were practiced in a vulgar way, by some classes of individuals.
As the accounting was not different, from before, as civilizations older than the East, between 4,000 to 6,000 BC (note that such data does not count as that hypothesis, province of a bispo of Ireland not seculo XVII, what did you think, what world Teria arisen exactly no 4004 before the birth of Christ, minha concepção, inclusive, was signed by the science and hair dizeres of Pope Pius XII, presented to the Pontifical Academy of Sciences of Rome, which, in speech, has the existence of the world dated in milhares or até bilhões de años), more specifically, in the region of Egito (just to exemplify), it was practiced in accounting, eo "scribe" was or better seen as a royal functionary.
In ancient Rome, such evidence (or accounting) was used for a long time, not controlling public assets, auditing and providing accounts; the Greek trapezas (assim eram chamados os Banks), the trapezistas (banks gregos) and os argentarius (assim eram chamados os bancários Romanos), praticavam a accounting; contudo, or what was accounting? Was it cash? To art of records? These questions, really, deserve highlights during the modern day of history.
2. A ciência das contas
Or patrimonial movement that existed in the houses of the world, those related to maritime expansion, growth of two ecclesiastical powers, development of trade, tax requirements of the state, seeking capital, could only result in a "double" registration mode, or less, double, jointly, would result in a demonstration or information of patrimony in a static sense (despite patrimony being always dynamic).
Therefore, the movements derived from commerce, two mosteiros, from the public estate, senão, from the other social cells of the economic organism, will require or ensino the accounting, same to its most instrumental part, as that provided by the "Tratactus de Computis e Scripturis" developed e published by Luca Pacioli (1494) nos fins da idade media.
Actually, as in accounting it was first seen, in its most "low" part, or in its "favela", a doubled item and also counted, as forms, to be treated in such a way as to be objects of our science, due to melancholic grau of paralogism, existing, between the formal norms of registration and what was or object of the same. O accounting conhecimento remains centered in its form, always present, from a idade da pedra: A conta.
It must also be assumed, according to Kant (1724 - 1804), that "It cannot be doubted that all our knowledge comes as an experience", therefore, all our knowledge must provide immediate empiricism, pragmatic knowledge, two facts; The story of this philosopher, considered, or greatest of all, can be compared as a "Novo Aristotle" of the modern phase of history, it would be full of truths, which are related as progress of our science, as, still, also, or seu start.
Two registers are underway that would come at the end of the XV century, increased or its potential not XVII century, and, going to the apex of the XVII and XVIII century, it would deserve care given to the XIX century, by two modern thinkers, who have not been accounted for., as it was in his childhood, as a science of counting.
However, as a scientific investigation does not extrapolate in the same way as two facts, it would be obvious, that due to the inclination of the thought that is said to be countable, it appears that its efforts have been made with more singela information, even when such a conception shows a slight progress of evolution do nosso conhecimento.
Therefore, numerous icons defend your convictions of accounting object in the account, or information on patrimony. As a serious way to first intention of patrimonial conhecimento, and, you say, not euphoric augury of intellectual position I wanted to quickly attribute an object to it; The accounting would still be considered as a practical science, proper to mechanical pragmatism, which is very different from the rational home, for this way, the empirical observation of two facts and real values of patrimony will be equated, incorporating ainda, which is always present in this discipline, simple or human years: or fate of this conhecimento be a "technique" of counting, an "art" of registration, an impure gnose.
Or that from an innovative nonexistent, it happened to be considered "modern" and what it was to have been modern, ended up being sheltered individual hairs that we did not get and could not throw away or "véu" do "mystery" of outstanding science, due to the pertinent stage of evolution. naquela period of the accounting course.
3. A scientific revolution of accounting
It should be noted that after having succeeded in revolutionizing science, I have granted: method, parameter, space, proper object, purpose and structure, based on Galileu Galilei (1564-1642), which did not increase in mental effort, concluded through experimentation, the specific results related to the phenomena studied in a certain object. Science is going to progress in a general way, and, we know, it is going to form vaguely.
Contudo, sem depauperamento do mestre Galilei, posso with abundance to emphasize, that the diverse historical conditions of all the roads, that insist on conceiving another scientific revolution, concerning, logically, our science. Galilei should revive or start the general science, nevertheless, all the facts make me affirm that there is another scientific revolution, with its own characteristics in accounting.
Actually, when the reasoning solidified, from what you count, the records and the demonstrations, there are only forms of our knowledge, therefore, there are no more forms, then the accounting would give a huge leap for the future and for the future. progress.
Also, I must agree with the previous positions described by Sá (1994, 1997, 1999, 2001), who or first to treat accounting as a scientific matter, I have highlighted an authentic object, serious or French JP Coffy (1836).
Sim, Coffy quando pregava on accounting, supposed to be a knowledge of understanding of causes and effects, of variations and mutations of capital, as, still, of dynamic transformations that will always stand out as an aspect of studies (Apud - Pfaltzgraff 1956).
A scientific revolution in accounting would be, initially, at the latest of this month, which commits ilações of a pure accounting, to or penetrate its theoretical essay, containing the forms of records and demonstrations; I have deservedly achieved public honors and tributes from the French Science Academy.
I am not following in the guise of other authors, those older, Coffy, surpreendeu or accounting world, when various issues are written and verbatim, I called the subject matter of your studies, such as business or capital, business wealth. Coffy would be an example of evolution, pois, teve mestres contistas, more, following in order to obtain progress, or that would also be, a motto, for the exuberant positivism of Comte (1798 - 1857).
Joining with the references of Coffy, who was almost a decade later, or
Italian Francesco Villa (1840), supposedly an accountant to be a true professional, should not be subject to the recording techniques, but, to the extent that it continues to be true in nature. our studies (Apud - Sá 1997).
Like Coffy, Villa pregava that as information are forms of the essence of our object: A wealth of two social cellular organisms. A scientific revolution gives viria accounting, first of Coffy and later of Villa (who managed to form a school of thought doutrinário), both, despite different nationalities, possess similarities of ideas and truths.
Despite this path being initiated by such mestres, in later decades, various intellectuals will give an interest to accounting, still, which are always composed of different views on the same common panorama: Or countable.
A accounting will pass to be linked to the legal branch, to ter aspects of administration, to be partial, not angle of observation, to be confused with economy, to ter as object to institution, gerando this way, the movements that are already consecrated of personalism, controlism, profitability and aziendalismo, also contributing to the confusion and embracing of the first-born ideas of Coffy e Villa.
What is the object of accounting? Or capital? Os bens e Direitos? As obrigações? Or profit? Or control? Or does government give wealth? To instituição? Information? There were questions that could easily be done not within decades of that time, these questions, decisive, for the “life” of accounting, because there is no object found, no fear, however, there is an object existing at science.
Whereas Fayol (1965) consecrated as a cooperative detail of business administration, the following sentence: “Or set of operations of every company… namely… Accounting operations… or organization of visão das companies…”, should be considered as more veemência, na own accounting; There, or what would be the accounting of a science, or a sub-branch of economics, mathematics and administration? Or what would be the accounting?… An Italian would give a voice for a reply not to start the XX century.
4. Vincenzo masi: o gênio da contabilidade
Not the end of the nineteenth century was Christ, more specifically, in the year 1893, Vincenzo Masi was born, those whose ideas would go to modify the areas of the accounting, which was then subordinate to various forms of cooperation with its conhecimento. defend as idéias countabeis in an autonomous way and really defined (as foi tempted e exposta no seculo XIX by Coffy e Villa), distinguishing, in this way, or method of studies, for the purpose of our science, or that it would really study, as the I would carry out the explanations, what are your instruments and what would be or their social effect.
Vincenzo Masi would serve the Italian Army and fight in the First World War, fighting for justice, equality and freedom between the people, and this freedom that both Masi lutou, would enter the accounting world, you can, with the absorption of his ideas, you studies You will have an exclusive address for the patrimonial essay of studies, guaranteeing this science to its "abolition", or direct to be "free".
As Masi's ideas present a new evolution of accounting, a scientific neo-revolution gives his way of thinking, previously, consecrated by Coffy and Francesco Villa; o Master Masi apresentou o character of accounting turned for o patrimonial, this way, designou or object of accounting as o patrimony das aziendas and he guarantees the ways of thinking and agir, common to this science equal to any other of any relevant, disciplinary and higher.
Or patrimonial thought, still, always present after several previous considerations, two last two secular writers (when it comes to counting, legal, administrative and economic link, or common study point, nothing else was than or patrimony), but never It would be considered as an essence, because, this immortal object, present in an informative and correlated form, would grant this same form, or the privilege of first being observed and encepted as an object, in the wrong conception of thinking material, which necessitavam de mais luzes, porém This phase was normal and necessary for a countable evolution.
The theoretical framework of Masi would serve to produce free numbers, such as fez during his life, you will see artigos, contributing with all the meios and in any way, for the progress of accounting conhecimento.Masi contributed throughout his life, thus Italian scientific journals, also helping to contribute to Brazilian journals, especially to the São Paulo Accounting Union, produced by the São Paulo Accounting Union, see, unhappily extinct years old.
Masi's scientific basis would be considered considerably, from all the previous mestres, especially Villa (considered or "country" given by Italian accounting), to which I referred previously; Furthermore, all those talents that contribute to science and philosophy (Leonardo da Vinci, Aristotle, Platão, Socrates, Kant and others), such as was abundant, or appeared in the Italian region of these mestres.
The issues that Masi dealt with included: history, accounting applications, philosophy of science, therefore, always establishing its object and the specific and delimited parameters of studies, which, at the same time, were infinite. O Master Masi always proclaimed autonomy and scientific quality of accounting.
O mestre would pass away 84 years since 1977, in Italy, leaving a work on history, with volumes, being one of these volumes, revised by Sá (1997), at the request of her filha Liliana Galli Masi.
Masi's effort is centralized in the search for accounting essay, its purest part, in order to conceive, promote and really concretize: to its purpose, its parts, its method, its task, its importance, its scientific quality, its gnosiological aspect, its philosophical scope and its autonomy, which would not be able to give excellent superior sciences.
To the life of Masi, cheia of labors pela accountability, I would have to dignify this knowledge, many times it is “jogado” and “leaped” it graça two infantis intellectuais, that with immense dissatisfactions, not fariam advance this science, by hesitating this branch of knowing nas More vis forms seen in our diverse branches of knowing correlates, how this knowledge does not exist or direct to be “free” and autonomous, just like other disciplines.
5. A ciência do patrimônio
It is "a science of heritage", as Masi should establish, in the article of the Italian accounting journal, no second decade of the XX century (Apud-Sá 1997), using, synchronously, logical, mental effort, hurried reflection, gives Scientific purity, cultural patriotism, gives intellectual power, to also define or object always present from these origins, invisible, years or less, that always base on the practice of counting and information, we understand or less, or that I will be fazendo, ou quais seriam os results of your content.
In accounting for studies or patrimony, it was always like this, from the beginning of the year, or long before this time, when or being a human being via the facts you count, with total admiration, transmitting also, by means of counting and deeds, all of you patrimonial elements that I have caused exuberant fascination, questioning and attention.
Or angle of observation of heritage not countable point of view, different from legal angle, from administrative angle, from economic angle, from mathematical angle, from practical angle, from instrumental angle, from speculative angle. The countable angle has its own and autonomous form.
By way of studying an object, it establishes the parameters of autonomy of a science. For Masi (1968 p. 33) to the issuance of conceitos containing esdrúxulos, senão, still, mirabolantes, not able to exclude or true conceito da ciência accounting, ou seja, that related to his essay, as lecionou or own professor of Bolonha:
It is known that the accounting "was given a very large number of definitions and in very different ways understood to its task, or its object, its parts, its methods, its relationships with other branches of knowing: still, through It gives diversities of directions in two systems, it conserves a fundamental and constant character that always differs from any other way of knowing ”. E de fato, from the longest tempos I have been an Aziendal object or patrimony…
Certainly when it is not known or that it is a science, it is not known that it practices, and when it is not known or that it practices, we return to or a year ago, when thousands of years or thousands of hundreds of past secules, little was our capacity. Of reasoning and weak, it was or our potential to understand all those facts that were formed in our lives, we did not know at all, or that they would be such phenomena and what they do, in that spatial and temporal condition.
With logic, Masi defined, verified, defended and asked about the true object and accounting objective, illuminating the statements of the profession that could not be separated from the records and demonstrations, mere instruments of our science.
For Masi (and also for me who oil I follow or professor), as the records and records, as demonstrations, it was nothing more than mere instruments, pois, being appropriate, they would serve as ways to get to know his patrimony and find out or his behavior, such as to its efficiency not time, and, consequently, to its prosperity that guarantees or progress of a community not from a social point of view.
Therefore, or lutou master against those who claim to be an accounting "or privilege" of being an information science, whose sole function was to clarify nominally or what happened in the patrimonial field, in accordance with the production of records and accounts, mechanical constructions of the accounting practice, page completely absorbed, pelas technologies of information and communication.
Hoje, no matter how rotina we have written, you tell us, and called "lack of time", it ends up being an obstacle to the progress of the Aziendal heritage study; The ease of obtaining information and the agility of two markets, together, with the speed of demand and multiplication of capital, so that, with the production of demonstrations, it is in itself insufficient, for today's needs.
Actually, in each accounting desk there is no setor of analysis and consulting, to define management and behavior models, objectives of our science, such a company will not be able to fulfill the Masian accounting purpose; Além disso, such a desk will be for the current time, or for the current time, and, consequently, for the future tempo, because, at a countable perquirição, ha, at many decades, ultrapassou such reality: a of simple "keep-books "," Guard - parents "," guard - paperwork "," scriptural "," practical "," technical "," dispatcher ", etc.
Simply adjusting a company “in line” with taxes, or providing the company with no fiscal financial adjustment every month, demonstrates the inadequacy of fulfilling a true accounting purpose, alheia à partialidade, which is practiced in progress of social and human evil in the capital digress.
As you count, the records, the benefits of the accounts to the tax office, as well as, the balances and the other demonstrations are the same as those “dated” pretending to be profitable, they cannot be classified as what is express, is this: same when, as evidence of a state, such a state can be implausible (veja bem, that here I am not referring to frauds, but, sim, to essência on form); but, to discover such condition, submitting to accounting science will be able to insinuate, orient and provide as life ações.
Raising counts and "dating" balanços is enough? Lending contas ao governo is enough? Establish ways of producing records? Is a company pretending to be profitable? Is that profit substantially not there? He has! More to the ability to pay this boa… Is such a ability to pay does not exist? E o equilibrium?… E o cliff?… Therefore, great e o level of patrimonial study when looking for accounting purposes defining the unequal models of administrative government, as já dizia Masi (1968 p. 33):
… Those instruments… will turn to be here that they always foram… meios to serve the accounting and used by her to make it easier and always more perspicuous to queue of dice for a more cautious, timely and convenient “administration”… of patrimônio das aziendas de qualquer nature.
As you count and informações, in itself, little guarantor no dizer de Masi, quoting Casson (Apud - Herrmann Júnior 1972 p. 45-46):
… There are two counters that do not pass through machines to align figures… a modern meter is not more an autonomous mathematician, not a more than one somar machine… a meter, with a true acceptance of the thermo, and another size. Nenhuma machine or replace…
Know the individual and collective figures, two releases and balances, prepare balances and interpret them in a rational way, study the aspects of heritage, value or behavior of two phenomena, explain the effects of bands, two receipts, of production, two deviations of capital; Substitute a critical element of administrative activity, extract possible content from small business factors, preserve the positive efficiency of a positive phenomenon of wealth, make decisions strong enough for wealth, warn of the risks of empirical marches of an administration, explain or future wealth In consonance with the perpetuation of its activity, admitting possible paths for prosperity, will be rational, scientific, true and consistent forms with the purpose of this accounting essay.
Or patrimony that is or object gives accounting, not information, or calculation, to statistics, to mathematics, or directly, or controls, to economy, or any other matter.
Or that the genius of Masi confirmed that a certain secular remains, the epistemology of the true logic existing in his doutrina persists, certified and discussed by different mestres of general conhecimento. A ciência do patrimônio aziendal is a accounting of the accounting and a science of patrimônio aziendal.
6. Or patrimonial phenomenon
“… Then the accounting… one must absolutely take care of the study of“ phenomena ”through two that are manifested or that refer to“ managed wealth ”at the stores, which we can define as“ patrimonial phenomena ”.
In accounting, item as object or heritage, plus, in a deeper and philosophical sense, the study or heritage phenomenon. In the same way that physics studies matter, or more, specifically: or matter phenomenon; It can be said that the same way, that either patrimony or or patrimonial phenomenon or object of accounting, as disse, not the previous paragraph or Vincenzo Masi (1968 p. 34).
The phenomena or facts, not philosophical aspect, each have a special meaning: or fact would be something more comprehensive, which enables no observation of the same, pois, goes beyond the same line of observation, in another way, perhaps different, or Phenomenon já é something more observable and restrictive. A movement of a body is a phenomenon, já, a inertia, a fato; An object played in water is a phenomenon of movement, já, or push, is a fato; At the speed of an object that is not sidereal space is a phenomenon, já, or empty, and a fato; No patrimonial field, a sale of merchandise is a phenomenon, a lucrative province of sales and a fato. Either a greater dimension than or phenomenon, when this event is not present, that encompasses or future, but, both, can be statically observed not after the information.
Facts or phenomena of a scientific nature only, according to accounting for studies, pois, or fate or or patrimonial phenomenon, these are simply objects of our science; It is not considered subject to that general patrimonial view, more, or event of aziendale patrimony, with its possible consequences that derive from us observations, studies and various conclusions for analysis, such as differentiation or Masi own.
In accounting, try to study what happens in dimensions you verify and here that you see in dimensions you do not identify, or even, to accounting studies or what happens and what event causes no future, or in a relevant period, as a consequence or effect.
Now, for accounting studies the phenomena of merchandise sales, costs or expenses, expenses, merchandise purchases, money transfers, financial inflows and outflows, stockpiling, contração de dividas, acquisição de immobilizado, contribution of capital, profit, circulation, investments, provisions, integralization of capital, compensation, reserves, financial applications, reintegration funds, swears on or capital applied, agge on assets, income on to application of finance, of doação financeira, of commercial discounts, of loans, of taxes, of isenção of deposits, of depreciation and conservation of immobilized, of maintenance expenses of installation, of temporaryity of two credits, of amortization, of exhaustion, of profit of stock, of granting of credits to long term, etc;Everything or what happens and that aufere ação na patrimonial mass or movement in the same and a patrimonial phenomenon, more, to accounting it also studies the patrimonial facts.
São os patrimonial factors that it occupies in accounting: profitability, produtivity, solvency, insolvency, absence, vitality, invulnerability, capitalization, circulation harmony, financial insufficiency, accelerated financial adequacy, accelerated production or deviation of capital, to progress of sales, to profitability of production, or balance, to future condition of a certain purchase, to unenforceability, to decapitalization, to potentialization, or performance, or definition, to efficiency, to obsolescence, or impoverishment, to não efficácia, a imprestabilidade, a prosperidade, a não-prosperidade, are examples of infinite facts that a accounting study and reach conclusions.
Is it true, or what would it be like, or accountant to be a bookkeeper, or a business consultant, who studies, buys, disciplines and endorses the facts or phenomena of organized wealth?
Really studying, analyzing, understanding, explaining, interpreting, investigating and determining the behavioral level gives an effective march to two patrimonial phenomena and accounting object, such as Masi (1968 p. 34) on those factual objects that we cite in previous paragraphs:
Pray, accounting for item by object or study of all these phenomena: study the events, or behavior; Discipline-lhes or studies the ways of disciplining-lhe for those assinally fundamental… in relation to a certain aziendale patrimony, and therefore, relatively to a determined azienda or agiendas between them in any way coordinates, or controlled, or related.
A accounting must be provided, through possible and cognitive means, or adequate patrimonial study, for the purposes of constitution of the same social cell. It is not enough to “inform”, write, lend accounts to the treasury, attend to the legal and governmental demands, it must be reached for the scientific purpose of our knowledge.
Ou seja, here that was portrayed us Balanços:
Or what does it translate from solvency of capital and how is this fact, as a proportional relationship of sources of resources?
The spin phenomena, two elements of the circulating mass have adequate movement guaranteeing the liquidity of the company?
Profit is in line with production and sales, or not? Why?
To practice the granting of guarantor credits or sufficient cash for the payment and renovation of merchandise?
A produtividade do immobilizado guarantor positive consequences for liquidity and Results?
Or potential future give sales and two profits, how much? Is such a measure positive?
Or is the temporal and quantitative balance of heritage affecting the bands?
Or custo is high? Which is or why? Can it affect the company's profitability?
Does custody efficiency exist? If it does not exist, what would be the appropriate recommendations?
Will short term financing need to be further explored? How? Can it affect the company's liquidity and its productivity?
As heritage reserves guaranteeing two cliffs? Why?
Is liquidity in accordance with the proportional balance of capital? It is answered in no, where would it be in deficiency?
Is liquidity constant, which is conditioned as profit?
Are the money orders related to the sales and these, the profits and the cash, and this as Circulating Asset? Why?
Can you foresee a future profit if the company will remain at the pace of two Giros? Which would be or ideal? How would this ideal be found?
A profit can be increased if you spins will increase? How many twists?
Do you profit from any risk of no existence?
So, are you not offering an efficient activity?
Are there any defects in the patrimonial structure?
What are the conditions for the paralysis of working capital?
Can you foresee a future profit if the company will remain at pace for two turns?
Depreciation as a component of custody, consonance with profit?
Are there deficiencies in the financial circulation of capital? In which or four elements?
Or future profit and equal to the future of renewal of two current elements?
Are there dynamic problems between or immobilized and the stocks?
To provide two credits guaranteeing a balance? Ou guarantor um unbalance? Why?
Does the identity of the liquidity relationships reveal which measure?
In relation to the production of our periods, is the average according to the current relation?
Will there be efficiency?
E a prosperity… Will it exist?
Therefore, find out or patrimony based on these questions (which are few and limited, nothing more than three dozen questões) and with many others, guarantor to tangência of the patrimonial end of the scope of the efficiency and prosperity of the capital of companies and patrimony of entities..
7. The mass effort or the future that we want for accounting
We want to live? … Sim, we want to live! And do we want to die of accounting?… Não! We want to live, moreover, we want to live the accounting, which is translated not a relative and absolute set, analytical and synthetic, inductive and deductive, dimension cognitive forces, around the ideal patrimonial behavior, which is portrayed in the singelas contas e demonstrações.
E o future of our science?… We want you to elect two facts? Information for the future? … Não! With information and a coisa of the past, for the future we want the ideal scientific models, required for modernity, for the prosperity of two patrimonial behaviors!
And to information where will it go? The information will be based on the scientific application of nossa gnose, apart from the lower part, to the "favela" of our discipline, which is necessary for the "government" support of our privileged minds as accounting knowledge.
The information will lose each time more or more character of being the prerogative of the accountant, embora, if the accountant, will lose this condition, because, it will be available to all and quaisquer leigos; A prophecy will be that: after writing and demonstrating by more than you have, the accounting report and the technical or technological application of accounting will come off, that you will only be concerned with the explanation and analysis of these static figures of the financial assets. A further information that accounting will not be produced exclusively by counter.
Therefore, the instruments will only be used as instruments, and not as the end of our knowledge.
Define behavioral models, based on concrete situations, supported by our accounting and reasoning logic, structured with technologies, based on science and perfected by philosophy, will be really or future of our accounting.
Here is that Masi envisioned as a monumental category, worthy of enomios, was or began to make him never distant, and always infinite in the knowledge of wealth of cells or social enterprises. I browse through the studies of the heritage phenomenon, by means of the relationships that I form, present a formidable progress. Really, Masi would be proud to see or do the doutrinal path that follows the accounting… Mas Masi morreu? Sim, Masi is not more present in this reality, contudo, he is still alive in our hearts and minds that understand eternity of his writings and explanations! Sim, Masi is alive in our hearts! E live in accounting? Sim, long live Contabilidade!… Long live Masi? Sim! Long live Masi! Long live Masi!…
8. Conclusion
Even though it is lively, it remains hidden from the waves of empiricism or the morosity of human mental evolution, which, by observing itself, would study in a pro-eminent way to form two patrimonial phenomena, ou seja, as contas e information that hardly represents you.
Or that he really is accountable for his euphoric movement of thought, which on its side is not extruded, attributed to me slight superficial impressions, to which the laborious conceitual verification, which would guarantee its autonomy and scientific quality, province of the Patrimonialism Generation: Vincenzo Masi!
The autonomy of accounting is due to this genre that determines the infinite limits of its final scope, the epistemological certainty of the advancement of the future, the prophetic vision of the intellectualization of our profusion, the foresight of the philosophical evolution of our genus and its sublime importance, Essential utilization of accounting knowledge, we are sagacious models of patrimonial behavior produced by the true accounting essence pure in aid to the prosperity of the social cells and the nations.
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