Accounting for goodwill: reflections historical, conceptual and comparative review
Autor(a) principal: | |
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Data de Publicação: | 2024 |
Outros Autores: | |
Tipo de documento: | Artigo |
Idioma: | eng |
Título da fonte: | Revista Ambiente Contábil |
Texto Completo: | https://periodicos.ufrn.br/ambiente/article/view/34938 |
Resumo: | Purpose: The purpose is to make reflections from a historical, conceptual and comparative review on goodwill in one hundred years of accounting theory, still considered a difficult topic with the theoretical and normative evolution. Methodology: Theoretical essay produced from an integrative qualitative literature review. It presents the theoretical evolution and challenges observed by theorists and regulators since the seminal study “Accounting Theory” by William Paton (1922). Results: The relevance attributed to goodwill goes far beyond the concepts and criteria for recognition and measurement. Its interpretation and processing are influenced by cognitive aspects, economic interests, and in a moment of economic crisis, debates on the topic are intensified, motivated by stakeholders’ concerns, regulators and theorists, the same in one hundred years of evolution. So, the future of goodwill is undefined. Contributions of the Study: The historical and comparative analysis, limited in the choice of the references on the subject, contributes to confirm the subjectivity and absence of conceptual, normative and practical consensus for goodwill, thus there aren't right or wrong among theorists and regulators. The scenario of high volatility in the capital markets during Covid-19 pandemic, for example, arose new theoretical discussions about the quantum and multidisciplinary dimension and the possible return of Accounting practices used in the past. Therefore, the relevance of goodwill requires that not only regulators establish rules, but that theoretical and practical ethically contribute to the debate. |
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Accounting for goodwill: reflections historical, conceptual and comparative reviewAccounting for goodwill: reflections historical, conceptual and comparative reviewAccounting for goodwill: reflections historical, conceptual and comparative reviewGoodwill. Essay. Historical Review. Conceptual. Comparative.Accounting for goodwill.Goodwill. Ensayo. Reseña histórica. Conceptual. Comparativo.Goodwill. Ensaio. Revisão Histórica. Conceitual. Comparativa.Purpose: The purpose is to make reflections from a historical, conceptual and comparative review on goodwill in one hundred years of accounting theory, still considered a difficult topic with the theoretical and normative evolution. Methodology: Theoretical essay produced from an integrative qualitative literature review. It presents the theoretical evolution and challenges observed by theorists and regulators since the seminal study “Accounting Theory” by William Paton (1922). Results: The relevance attributed to goodwill goes far beyond the concepts and criteria for recognition and measurement. Its interpretation and processing are influenced by cognitive aspects, economic interests, and in a moment of economic crisis, debates on the topic are intensified, motivated by stakeholders’ concerns, regulators and theorists, the same in one hundred years of evolution. So, the future of goodwill is undefined. Contributions of the Study: The historical and comparative analysis, limited in the choice of the references on the subject, contributes to confirm the subjectivity and absence of conceptual, normative and practical consensus for goodwill, thus there aren't right or wrong among theorists and regulators. The scenario of high volatility in the capital markets during Covid-19 pandemic, for example, arose new theoretical discussions about the quantum and multidisciplinary dimension and the possible return of Accounting practices used in the past. Therefore, the relevance of goodwill requires that not only regulators establish rules, but that theoretical and practical ethically contribute to the debate. Objetivo: El objetivo de este estudio es provocar reflexiones a partir de una revisión histórica, conceptual y comparativa del Goodwill, considerado un tema difícil aún con toda la evolución teórica y normativa de la contabilidad. Metodología: Ensayo teórico producido a partir de una revisión cualitativa integradora de la literatura. Presenta la evolución teórica y los desafíos observados por teóricos y reguladores desde el estudio seminal “Teoría de la contabilidad” de William Paton (1922). Resultados: La relevancia atribuida al Goodwill va mucho más allá de los conceptos y criterios de reconocimiento y medición. Su interpretación y tratamiento están influidos por aspectos cognitivos, intereses económicos, y en escenarios de crisis económica se intensifican los debates sobre el tema, motivados por inquietudes de los interesados, normativo y teóricos en cien años de evolución. Por tanto, el futuro del goodwill es indefinido. Contribuciones del Estudio: El análisis histórico y comparado, a pesar de limitado en la elección de los principales referentes sobre el tema, contribuye a constatar la subjetividad y ausencia de consensos conceptuales, normativos y prácticos para la goodwill, y que quizás no sea justo señalar errores, teóricos y reguladores, en este sentido. El escenario de alta volatilidad en los mercados de capitales por la pandemia de la Covid-19, por ejemplo, suscita nuevas discusiones teóricas sobre la dimensión cuántica y multidisciplinar y el posible retorno de las prácticas contables utilizadas en el pasado. Por lo tanto, la relevancia de la goodwill requiere que no solo los reguladores establezcan reglas, sino que los pensadores y los practicantes continúen contribuyendo éticamente al debate. Objetivo: O objetivo do estudo é provocar reflexões a partir da revisão histórica, conceitual e comparativa sobre o goodwill em cem anos de teoria da contabilidade, considerado como temática difícil mesmo com toda evolução teórica e normativa. Metodologia: Ensaio teórico produzido a partir de uma revisão qualitativa integrativa da literatura. Apresenta a evolução teórica e desafios observados pelos teóricos e normatizadores desde o estudo seminal “Accounting Theory” de William Paton (1922). Resultados: A relevância atribuída ao goodwill vai muito além dos conceitos e critérios de reconhecimento e mensuração. Sua interpretação e tratamento são influenciados por aspectos cognitivos, interesses econômicos, e nos cenários de crises econômicas os debates sobre o tema são intensificados, motivados por preocupações de stakeholders, normatizadores e teóricos mesmo durante cem anos de evolução. Portanto, o futuro do goodwill é indefinido. Contribuições do Estudo: A análise histórica e comparativa, apesar de limitada na escolha das principais referências sobre o tema, contribui para confirmar a subjetividade e ausência de consenso conceitual, normativo e prático para o goodwill, e que talvez não seja justo apontar errados, teóricos e reguladores, neste sentido. O cenário de alta volatilidade dos mercados de capitais por conta da pandemia da Covid-19, por exemplo, ascendem novas discussões teóricas sobre a dimensão quântica e multidisciplinar e o possível retorno de práticas contábeis utilizadas no passado. Portanto, a relevância do goodwill exige que não apenas os normatizadores estabeleçam regras, mas que pensadores e práticos continuem contribuindo eticamente com o debate. Portal de Periódicos Eletrônicos da UFRN2024-01-02info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://periodicos.ufrn.br/ambiente/article/view/3493810.21680/2176-9036.2024v16n1ID34938REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 16 No. 1 (2024): Jan./Jun.REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 16 Núm. 1 (2024): Jan./Jun.REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036; v. 16 n. 1 (2024): Jan./Jun.2176-903610.21680/2176-9036.2024v16n1reponame:Revista Ambiente Contábilinstname:Universidade Federal do Rio Grande do Norte (UFRN)instacron:UFRNenghttps://periodicos.ufrn.br/ambiente/article/view/34938/18172Copyright (c) 2024 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036http://creativecommons.org/licenses/by-nc-sa/4.0info:eu-repo/semantics/openAccessCalado, João Eudes de Souza Matias-Pereira, José2024-01-05T11:16:46Zoai:periodicos.ufrn.br:article/34938Revistahttps://periodicos.ufrn.br/ambientePUBhttps://periodicos.ufrn.br/ambiente/oai||prof.mauriciocsilva@gmail.com2176-90362176-9036opendoar:2024-01-05T11:16:46Revista Ambiente Contábil - Universidade Federal do Rio Grande do Norte (UFRN)false |
dc.title.none.fl_str_mv |
Accounting for goodwill: reflections historical, conceptual and comparative review Accounting for goodwill: reflections historical, conceptual and comparative review Accounting for goodwill: reflections historical, conceptual and comparative review |
title |
Accounting for goodwill: reflections historical, conceptual and comparative review |
spellingShingle |
Accounting for goodwill: reflections historical, conceptual and comparative review Calado, João Eudes de Souza Goodwill. Essay. Historical Review. Conceptual. Comparative. Accounting for goodwill. Goodwill. Ensayo. Reseña histórica. Conceptual. Comparativo. Goodwill. Ensaio. Revisão Histórica. Conceitual. Comparativa. |
title_short |
Accounting for goodwill: reflections historical, conceptual and comparative review |
title_full |
Accounting for goodwill: reflections historical, conceptual and comparative review |
title_fullStr |
Accounting for goodwill: reflections historical, conceptual and comparative review |
title_full_unstemmed |
Accounting for goodwill: reflections historical, conceptual and comparative review |
title_sort |
Accounting for goodwill: reflections historical, conceptual and comparative review |
author |
Calado, João Eudes de Souza |
author_facet |
Calado, João Eudes de Souza Matias-Pereira, José |
author_role |
author |
author2 |
Matias-Pereira, José |
author2_role |
author |
dc.contributor.author.fl_str_mv |
Calado, João Eudes de Souza Matias-Pereira, José |
dc.subject.por.fl_str_mv |
Goodwill. Essay. Historical Review. Conceptual. Comparative. Accounting for goodwill. Goodwill. Ensayo. Reseña histórica. Conceptual. Comparativo. Goodwill. Ensaio. Revisão Histórica. Conceitual. Comparativa. |
topic |
Goodwill. Essay. Historical Review. Conceptual. Comparative. Accounting for goodwill. Goodwill. Ensayo. Reseña histórica. Conceptual. Comparativo. Goodwill. Ensaio. Revisão Histórica. Conceitual. Comparativa. |
description |
Purpose: The purpose is to make reflections from a historical, conceptual and comparative review on goodwill in one hundred years of accounting theory, still considered a difficult topic with the theoretical and normative evolution. Methodology: Theoretical essay produced from an integrative qualitative literature review. It presents the theoretical evolution and challenges observed by theorists and regulators since the seminal study “Accounting Theory” by William Paton (1922). Results: The relevance attributed to goodwill goes far beyond the concepts and criteria for recognition and measurement. Its interpretation and processing are influenced by cognitive aspects, economic interests, and in a moment of economic crisis, debates on the topic are intensified, motivated by stakeholders’ concerns, regulators and theorists, the same in one hundred years of evolution. So, the future of goodwill is undefined. Contributions of the Study: The historical and comparative analysis, limited in the choice of the references on the subject, contributes to confirm the subjectivity and absence of conceptual, normative and practical consensus for goodwill, thus there aren't right or wrong among theorists and regulators. The scenario of high volatility in the capital markets during Covid-19 pandemic, for example, arose new theoretical discussions about the quantum and multidisciplinary dimension and the possible return of Accounting practices used in the past. Therefore, the relevance of goodwill requires that not only regulators establish rules, but that theoretical and practical ethically contribute to the debate. |
publishDate |
2024 |
dc.date.none.fl_str_mv |
2024-01-02 |
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://periodicos.ufrn.br/ambiente/article/view/34938 10.21680/2176-9036.2024v16n1ID34938 |
url |
https://periodicos.ufrn.br/ambiente/article/view/34938 |
identifier_str_mv |
10.21680/2176-9036.2024v16n1ID34938 |
dc.language.iso.fl_str_mv |
eng |
language |
eng |
dc.relation.none.fl_str_mv |
https://periodicos.ufrn.br/ambiente/article/view/34938/18172 |
dc.rights.driver.fl_str_mv |
http://creativecommons.org/licenses/by-nc-sa/4.0 info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
http://creativecommons.org/licenses/by-nc-sa/4.0 |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Portal de Periódicos Eletrônicos da UFRN |
publisher.none.fl_str_mv |
Portal de Periódicos Eletrônicos da UFRN |
dc.source.none.fl_str_mv |
REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 16 No. 1 (2024): Jan./Jun. REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 16 Núm. 1 (2024): Jan./Jun. REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036; v. 16 n. 1 (2024): Jan./Jun. 2176-9036 10.21680/2176-9036.2024v16n1 reponame:Revista Ambiente Contábil instname:Universidade Federal do Rio Grande do Norte (UFRN) instacron:UFRN |
instname_str |
Universidade Federal do Rio Grande do Norte (UFRN) |
instacron_str |
UFRN |
institution |
UFRN |
reponame_str |
Revista Ambiente Contábil |
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Revista Ambiente Contábil |
repository.name.fl_str_mv |
Revista Ambiente Contábil - Universidade Federal do Rio Grande do Norte (UFRN) |
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||prof.mauriciocsilva@gmail.com |
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