Contabilidade: aspectos relevantes da epopéia de sua evolução
DOI:
https://doi.org/10.1590/S1519-70772005000200002Keywords:
Accounting, Epopee, Historical Evolution, Approaches, Scientific Quality, Theories, ValueAbstract
As a main objective, this paper aims at discussing relevant aspects in the epopee of accounting evolution through several historical stages, from a simple method of bookkeeping based on double entry until its ripening as a social science with a strong economic basis. Some views and approaches to the concept of accounting will be revisited, as well as theories and the historical circumstances and other factors that may explain accounting as a genuine social science. In the more advanced interpretation of our discipline, the scientific quality of accounting should be searched preferentially in a series of characteristics, such as, for example: the understanding and measuring of equity elements; the preponderant application of economic value rather than simple costs or prices; the predictive power of financial statements; the introduction of the risk factor and time value of money in accounting evaluations, as well as the consideration of imputed costs and of opportunity costs. The relevance of accounting stems from the observation of the above-mentioned key issues as well as by the incorporation of the prevalence of essence over form into its conceptual framework, in the field of socially applied knowledge area of an economic-financial nature, with ramifications in the areas of productivity, environment protection and social responsibility, with necessary quantitative features as to its mechanics of functioning. It is evident that, for research purposes and to enhance certain dimensions, accounting may be studied under a variety of approaches, such as the ethical, the macroeconomic, the institutional and social, the behavioral, the systemic and the historical, among others, but accounting is much more than any of its particular approaches. Finally, one subsidiary objective of this paper is to help trying to answer, at least partially, on the question which addresses to almost an enigma: after all, what is accounting?Downloads
Downloads
Published
Issue
Section
License
The content of the article(s) published in the RC&F are of the entire liability of the authors, including with regard to the truth, updating and accuracy of data and information. The authors shall assign the rights in advance to the Department of Accounts and Actuarial Sciences of the FEA/USP, which shall permit the publication of extracts or of the whole, with prior permission, provided that the source is cited (Creative Commons – CCBY).
RC&F shall not charge a fee for the submission of articles. The submission of articles to RC&F shall imply that the author(s) authorizes/authorize its publication without the payment of author’s rights.
The submission of articles shall authorize the RC&F to adjust the text of the article(s) to their publication formats and if necessary, to make spelling, grammar and regulatory changes.