Made available in DSpace on 2014-12-17T15:53:13Z (GMT). No. of bitstreams: 1 AtelmoFO.pdf: 509128 bytes, checksum: e49762421bf24f39dfc42205c05f6be8 (MD5) Previous issue date: 2003-10-24 / This research has as objective of study the evolution of the accountancy princliple terminology which is present in the accounting conceptual framework. The scene of this research will have as target the North American School of Accounting. The choice of the searched terminology is its relevance in the study of the Accounting Theory. To understand the evolution of the accountancy thought, will be boarded: the influence of the Feudal System and the Mercantilism in the European economic conception; the importance of the Industrial Revolution in the beginning of the accounting standards and the influence of England in the formation of the North American School of Accounting. With relation to U.S.A., the development of the economic-financial scene of the American society will be evaluated, focusing the contribution in the search of the construction of an applied theoretical framework to the Accounting. The economic-financial development of U.S.A. provided the sprouting of new users with specific necessities. The necessity of the user for useful information for the decision taking, unchained the process of research directed toward the establishment of an applied Accountancy terminology. In this process, the paper exerted for the responsible accountancy organisms for the accounting standards will be boarded, as well as the professionals associations which had invested in researches, aiming at to elaborate a body of accountancy principles and to adjust the accountancy procedures to the necessities of the users. To reach the research objective, a bibliographical revision in specialized literature will be effected, adopting the historical method, in the period that understands the development of the North American School of Accounting. As result of the research, it can conclude that the evolution process of the terminology which is studied presents a structural logical problem, because the impossibility of the construction of a theoretical framework, having as bases the principle terminology. The impossibility occurred in function of the reach attributed to the term, which made a difficult in its application in the elaboration of the accountancy procedures / Esta pesquisa tem como objetivo o estudo da evolu??o da terminologia princ?pio cont?bil, constante no referencial conceitual da contabilidade. O cen?rio da pesquisa ter? como escopo a Escola norte-americana de contabilidade. A escolha da terminologia a ser pesquisada deve-se ? relev?ncia que a mesma tem no estudo da Teoria da Contabilidade. Para compreens?o da evolu??o do pensamento cont?bil, ser?o abordados: a influ?ncia do Feudalismo e do Mercantilismo na concep??o econ?mica europ?ia; a import?ncia da Revolu??o Industrial no in?cio da normatiza??o cont?bil e o papel da Inglaterra na forma??o da Escola norte-americana de contabilidade. Com rela??o aos EUA, ser? avaliado o desenvolvimento do cen?rio econ?mico-financeiro da sociedade americana, enfocando a contribui??o na busca da constru??o de um referencial te?rico aplicado ? contabilidade. O desenvolvimento econ?mico-financeiro dos EUA proporcionou o surgimento de novos usu?rios com necessidades espec?ficas. A necessidade do usu?rio por informa??es ?teis para a tomada de decis?o, desencadeou o processo de pesquisa voltada para o estabelecimento de uma terminologia aplicada a contabilidade. Nesse processo, ser? abordado o papel exercido pelos organismos cont?beis repons?veis pela normatiza??o, bem como as associa??es de profissionais que investiram em pesquisas, visando elaborar um corpo de princ?pios cont?beis e adequar os procedimentos cont?beis ?s necessidades dos usu?rios. Para atingir o objetivo da pesquisa, ser? efetuada uma revis?o bibliogr?fica na literatura especializada, adotando-se o m?todo hist?rico, no per?odo que compreende o desenvolvimento da Escola norte-americana de contabilidade. Como resultado da pesquisa, conclui-se que o processo evolutivo da terminologia em estudo apresenta um problema l?gico estrutural, devido a impossiblidade da constru??o de um referencial te?rico, tendo como base a terminologia princ?pio. A impossibilidade ocorreu em fun??o da abrang?ncia atribu?da ao termo, que dificultou sua aplica??o na elabora??o dos procedimentos cont?beis