REVEALING BRAZILIAN ACCOUNTING DOCTRINE: NEOPATRIMONIALISM

Detalhes bibliográficos
Autor(a) principal: Monteiro Chacon, Márcia Josienne
Data de Publicação: 2007
Outros Autores: Corrêa da Silva, Maurício, Macedo Pederneiras, Marcleide Maria, de Gusmão Lopes, Jorge Expedito
Tipo de documento: Artigo
Idioma: por
Título da fonte: Revista Universo Contábil
Texto Completo: https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/141
Resumo: This article aims to contribute to the diffusion of the history of accounting starting with the School of Patrimonialism, focusing on the bases and foundations of Neopatrimonialism. The deductive method was used in order to obtain data by means of bibliographical research, in which the approach of the problem was considered as a critical-reflexive study. The study concluded that Neopatrimonialism is an intellectual effort in permanent research, as all scientific-philosophical work is work in progress; that it is the first chain of Brazilian scientific doctrine; and that Accounting cannot contain itself to the study of past facts, but rather dedicate itself to the study of the origin of those facts, based on a pure science to subsidize models which could be adapted to their applications. Keywords: Patrimonialism. Neopatrimonialism. Accounting.
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spelling REVEALING BRAZILIAN ACCOUNTING DOCTRINE: NEOPATRIMONIALISMDIVULGAÇÃO DA DOUTRINA CONTÁBIL BRASILEIRA: O NEOPATRIMONIALISMOPatrimonialismoNeopatrimonialismoContabilidade.This article aims to contribute to the diffusion of the history of accounting starting with the School of Patrimonialism, focusing on the bases and foundations of Neopatrimonialism. The deductive method was used in order to obtain data by means of bibliographical research, in which the approach of the problem was considered as a critical-reflexive study. The study concluded that Neopatrimonialism is an intellectual effort in permanent research, as all scientific-philosophical work is work in progress; that it is the first chain of Brazilian scientific doctrine; and that Accounting cannot contain itself to the study of past facts, but rather dedicate itself to the study of the origin of those facts, based on a pure science to subsidize models which could be adapted to their applications. Keywords: Patrimonialism. Neopatrimonialism. Accounting.O artigo objetiva contribuir para a difusão da história contábil a partir da Escola Patrimonialista, enfocando as bases e fundamentos do Neopatrimonialismo. Foi utilizado o método dedutivo, conduzido para obtenção dos dados por meio de pesquisa bibliográfica, sendo a abordagem do problema considerada como um estudo crítico-reflexivo. Conclui que o Neopatrimonialismo compreende um esforço intelectual em marcha, que está em permanente pesquisa, como todo trabalho científico-filosófico; que é a primeira corrente de doutrina científica brasileira; e que a Contabilidade não poderia mais se deter aos estudos de fatos passados, e sim se dedicar às causas dos acontecimentos, partindo de uma ciência pura para subsidiar modelos que poderiam ser adaptados para suas aplicações. Palavras-chave: Patrimonialismo. Neopatrimonialismo. Contabilidade.Universidade Regional de Blumenau2007-07-03info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/14110.4270/ruc.20073Revista Universo Contábil; v. 3 n. 1 (2007); 38-481809-33371809-3337reponame:Revista Universo Contábilinstname:Universidade Regional de Blumenau (FURB)instacron:FURBporhttps://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/141/100Copyright (c) 2014 Revista Universo Contábilinfo:eu-repo/semantics/openAccessMonteiro Chacon, Márcia JosienneCorrêa da Silva, MaurícioMacedo Pederneiras, Marcleide Mariade Gusmão Lopes, Jorge Expedito2008-11-17T13:06:40Zoai:ojs.bu.furb.br:article/141Revistahttps://proxy.furb.br/ojs/index.php/universocontabil/PUBhttps://proxy.furb.br/ojs/index.php/universocontabil/oai||universocontabil@furb.br1809-33371809-3337opendoar:2008-11-17T13:06:40Revista Universo Contábil - Universidade Regional de Blumenau (FURB)false
dc.title.none.fl_str_mv REVEALING BRAZILIAN ACCOUNTING DOCTRINE: NEOPATRIMONIALISM
DIVULGAÇÃO DA DOUTRINA CONTÁBIL BRASILEIRA: O NEOPATRIMONIALISMO
title REVEALING BRAZILIAN ACCOUNTING DOCTRINE: NEOPATRIMONIALISM
spellingShingle REVEALING BRAZILIAN ACCOUNTING DOCTRINE: NEOPATRIMONIALISM
Monteiro Chacon, Márcia Josienne
Patrimonialismo
Neopatrimonialismo
Contabilidade.
title_short REVEALING BRAZILIAN ACCOUNTING DOCTRINE: NEOPATRIMONIALISM
title_full REVEALING BRAZILIAN ACCOUNTING DOCTRINE: NEOPATRIMONIALISM
title_fullStr REVEALING BRAZILIAN ACCOUNTING DOCTRINE: NEOPATRIMONIALISM
title_full_unstemmed REVEALING BRAZILIAN ACCOUNTING DOCTRINE: NEOPATRIMONIALISM
title_sort REVEALING BRAZILIAN ACCOUNTING DOCTRINE: NEOPATRIMONIALISM
author Monteiro Chacon, Márcia Josienne
author_facet Monteiro Chacon, Márcia Josienne
Corrêa da Silva, Maurício
Macedo Pederneiras, Marcleide Maria
de Gusmão Lopes, Jorge Expedito
author_role author
author2 Corrêa da Silva, Maurício
Macedo Pederneiras, Marcleide Maria
de Gusmão Lopes, Jorge Expedito
author2_role author
author
author
dc.contributor.author.fl_str_mv Monteiro Chacon, Márcia Josienne
Corrêa da Silva, Maurício
Macedo Pederneiras, Marcleide Maria
de Gusmão Lopes, Jorge Expedito
dc.subject.por.fl_str_mv Patrimonialismo
Neopatrimonialismo
Contabilidade.
topic Patrimonialismo
Neopatrimonialismo
Contabilidade.
description This article aims to contribute to the diffusion of the history of accounting starting with the School of Patrimonialism, focusing on the bases and foundations of Neopatrimonialism. The deductive method was used in order to obtain data by means of bibliographical research, in which the approach of the problem was considered as a critical-reflexive study. The study concluded that Neopatrimonialism is an intellectual effort in permanent research, as all scientific-philosophical work is work in progress; that it is the first chain of Brazilian scientific doctrine; and that Accounting cannot contain itself to the study of past facts, but rather dedicate itself to the study of the origin of those facts, based on a pure science to subsidize models which could be adapted to their applications. Keywords: Patrimonialism. Neopatrimonialism. Accounting.
publishDate 2007
dc.date.none.fl_str_mv 2007-07-03
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/141
10.4270/ruc.20073
url https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/141
identifier_str_mv 10.4270/ruc.20073
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/141/100
dc.rights.driver.fl_str_mv Copyright (c) 2014 Revista Universo Contábil
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2014 Revista Universo Contábil
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Universidade Regional de Blumenau
publisher.none.fl_str_mv Universidade Regional de Blumenau
dc.source.none.fl_str_mv Revista Universo Contábil; v. 3 n. 1 (2007); 38-48
1809-3337
1809-3337
reponame:Revista Universo Contábil
instname:Universidade Regional de Blumenau (FURB)
instacron:FURB
instname_str Universidade Regional de Blumenau (FURB)
instacron_str FURB
institution FURB
reponame_str Revista Universo Contábil
collection Revista Universo Contábil
repository.name.fl_str_mv Revista Universo Contábil - Universidade Regional de Blumenau (FURB)
repository.mail.fl_str_mv ||universocontabil@furb.br
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