Made available in DSpace on 2015-12-04T11:45:17Z (GMT). No. of bitstreams: 1 Joao_ Bacci.pdf: 713000 bytes, checksum: ab18dd7d0ef0cb2431119ab249d78bf4 (MD5) Previous issue date: 2002-09-24 / Through this bibliographic and documental research we have prepared an analysis of the bookkeeping evolution from 20th century on. We has also made a retrospect of past years to base the work development. During the research evolution we came to the conclusion that accounting, was the beginning use by tradesmen only to control their business without concerning formal, normative and technical aspects in order to elaborate this same accounting and its results. Evolution of accounting along the times has determined the preoccupation with standardization, and normalization regarding the correct application of the law, with clear goals of achieving criterion and bookkeeping systems as well a regulation of the verification of taxes over the results. In the Brazilian context the evolution of accounting demonstrates clear influence of legislation being through the commercial code published in 1850 or through special laws of income taxes. We also have the legislation of public governmental departments over the financial market (Banco Central) and movable market (CVM - Comiss??o de Valores Mobili??rios). During the research development we have come to the conclusion that the fight of Brazilian scholars in order to recognize this profession, create a labour union, regulation, fiscalization and the creation of special courses to guide new professionals was also very important. In this work, through bibliographic and documental research we tried to show all the steps taken to ensure the solidification, harmonization and standardization of accounting or bookkeeping rules, making it possible to developing Brazilian accounting. / Atrav??s da pesquisa bibliogr??fica e documental efetuou-se uma an??lise da evolu????o da Contabilidade, a partir do s??culo XX, com um breve retrospecto em anos anteriores, para embasar o desenvolvimento do trabalho. Durante a evolu????o da pesquisa constatou-se que a Contabilidade, era inicialmente usada apenas pelos comerciantes para controle dos neg??cios, sem qualquer preocupa????o com aspectos formais, normativos e t??cnicos para elabora????o desta contabiliza????o e de apura????o de seus resultados. A evolu????o processada atrav??s do tempo determinou preocupa????es com a padroniza????o, a normatiza????o, a aplica????o de leis com objetivos claros de definir crit??rios e sistemas cont??beis, bem como a regulamenta????o da apura????o dos impostos incidentes sobre o resultado. No contexto brasileiro a evolu????o de Contabilidade demonstra claramente a influ??ncia da legisla????o , seja atrav??s do C??digo Comercial editado em 1.850, ou de leis como a legisla????o do imposto de renda, legisla????o de ??rg??os p??blicos governamentais sobre o mercado financeiro (Banco Central) e de mercado mobili??rio (Comiss??o de Valores Mobili??rios). No desenvolvimento da pesquisa constatou-se a luta dos pensadores brasileiros da ??rea em prol do reconhecimento da profiss??o, da cria????o de ??rg??os classistas, da regulamenta????o, e fiscaliza????o da profiss??o e tamb??m para a cria????o de cursos para a forma????o de novos profissionais. Neste trabalho atrav??s de pesquisa documental e bibliogr??fica procurou-se mostrar todos os passos na busca da solidifica????o da profiss??o, da harmoniza????o e padroniza????o das normas de Cont??beis, resgatando o caminho para o desenvolvimento da Contabilidade brasileira.

Made available in DSpace on 2015-12-03T18:35:31Z (GMT). No. of bitstreams: 1 Maria_Lucia_Pagliusi_Silva.pdf: 1060001 bytes, checksum: 233cbee9cda227fc923ab94c6515e0a1 (MD5) Previous issue date: 2014-08-18 / The general objective of this academic work is to discuss and to reflect on the contribution of philosophical studies in understanding concepts and learning transmitted in Accounting. The specific objective came outlining the research issue itself that is to know which are the elements or philosophical presuppositions applied to Accounting. The research methodology is based on two bibliographic surveys: one to know the issues and concerns of the Philosophy and the other to locate them in the various disciplines and researches developed in Accounting. To ensure the scientific character, was observed if had the employment or treatment of the questions or philosophical concerns to explain accounting or organizational matters, with the preservation of its connotative or denotative direction assimilated in the Philosophy. This academic production is qualitative and is treaty at essay format to achieve its objectives and provide flexibility to display ideas and articulation of reasonings. In the data analysis, is verified the satisfaction of the conditional terms of the hypothesis and the attending to its variables, being observed its validity for each element or philosophical presupposition positioned in the delimitation of the research, that does to conclude its applied into Accountancy. It is also at this moment that is answered the research question. And the complex whole formed by the elements or presuppositions applied to Accountancy shows the revealing perspective of an philosophical system in Accounting. At final, the concluding remarks are presented. / O objetivo geral deste trabalho acad??mico ?? discutir e refletir sobre a contribui????o dos estudos filos??ficos na compreens??o de conceitos e aprendizados transmitidos em Ci??ncias Cont??beis. O objetivo espec??fico acabou delineando a pr??pria quest??o de pesquisa que ?? o de saber quais s??o os elementos ou pressupostos filos??ficos que s??o aplicados ?? Contabilidade. A metodologia de pesquisa se baseia em dois levantamentos bibliogr??ficos: um para se conhecer as quest??es e preocupa????es da Filosofia e o outro para localiz??-las nas v??rias disciplinas e pesquisas desenvolvidas em Ci??ncias Cont??beis. Para garantir o cunho cient??fico, coube observar o emprego ou o tratamento das quest??es ou preocupa????es filos??ficas para explicar mat??ria cont??bil ou organizacional, com a preserva????o do seu sentido conotativo ou denotativo assimilado na Filosofia. Este empreendimento acad??mico tem car??ter qualitativo e formato de ensaio para alcan??ar os seus objetivos e proporcionar flexibilidade na exposi????o de ideias e articula????o de racioc??nios. Na an??lise dos dados, ?? verificada a satisfa????o dos termos condicionais da hip??tese e o atendimento ??s suas vari??veis, constatando-se a validade de sua afirma????o para cada elemento ou pressuposto filos??fico posicionado na delimita????o da pesquisa, quanto ?? aplica????o junto ?? Contabilidade. ?? tamb??m neste momento que se responde ?? quest??o de pesquisa. E do conjunto formado pelos elementos ou pressupostos aplicados ?? Contabilidade, tem-se a perspectiva reveladora de um sistema filos??fico cont??bil. Por ??ltimo, s??o apresentadas as considera????es finais.

Made available in DSpace on 2015-12-04T11:45:17Z (GMT). No. of bitstreams: 1 Arnobio_Neto_Araujo_Duraes.pdf: 895226 bytes, checksum: 4dab0450d9356548d129765d9bd35b7b (MD5) Previous issue date: 2003-01-30 / The main purpose of this work is to study the historical evolution of the Accounting, within the approach of European and American schools, in order to show clearly their contributions to the statements of accounting information in Brazil. The research starts with the historical evolution of the accounting in its general context, since the basic knowledge of the registration systems, the dissemination of the writing, the influences of the peoples and the society in general, reaching the double entries and their adaptation to the accounting customs and uses in each respective period of time. After that, the involved schools are analysed separately in order to understand their theorical conceptions and structural and methodological aspects, concomitantly with the presentation of their contributors with their respective currents of thought. The American school has its current of thought directed to a financial accounting focusing the business management, with its reports aiming the takings of decisions, while the European school is more involved with the philosophy and science of the accounting. We come to the conclusion that the American school is the one that has brought more contribution to the evidences in the accounting information in Brazil, with its effective and objective managerial reports, facilitating the takings of decisions and the management of the involved business. However, we do not neglect the importance of the European school, whit its contribution to the scientific development of the accounting. / Esta disserta????o tem por objetivo principal o estudo da evolu????o hist??rica da contabilidade no contexto da vis??o da escola europ??ia e escola americana, para evidenciar suas contribui????es nos demonstrativos das informa????es cont??beis no Brasil. A pesquisa tem como ponto de partida o estudo da evolu????o hist??rica da contabilidade no contexto geral, passando do est??gio inicial em que se encontram os sistemas de registros, ?? dissemina????o da escrita, ??s influ??ncias dos povos e da sociedade em geral, chegando ??s partidas dobradas e sua adapta????o aos usos e costumes cont??beis de suas respectivas ??pocas. Em seguida, s??o analisadas, separadamente , as escolas envolvidas na pesquisa para compreender suas concep????es te??ricas e seus aspectos estruturais e metodol??gicos, concomitantemente ?? apresenta????o dos seus colaboradores e respectivas correntes de pensamentos. A escola americana tem uma corrente de pensamento direcionada a uma contabilidade financeira que d?? suporte ao gerenciamento dos neg??cios, atrav??s dos seus relat??rios objetivos para tomadas de decis??es , ao passo que a escola europ??ia est?? mais pr??xima da filosofia e da ci??ncia da contabilidade. As conclus??es apontam para a escola americana como a que influenciou diretamente o atual modelo cont??bil brasileiro, pelo qual se busca na evidencia????o da contabilidade, relat??rios gerenciais eficazes e objetivos para a tomada de decis??es e gerenciamento dos neg??cios envolvidos. Contudo, n??o se rejeita a import??ncia que teve a escola europ??ia no desenvolvimento cient??fico da contabilidade.