FROM RHETORIC TO EFFECTIVE INFLUENCE OF EUROPEAN SCHOOL OF ACCOUNTING IN HISTORICAL CONTEXT AND IN WORLD ECONOMY: WHAT AUTHORS AND PROFESSORS THINK ABOUT THE BRAZILIAN ACCOUNTING

• Autor(a) principal: Borges, Erivan Ferreira
• Data de Publicação: 2013
• Outros Autores: Rodrigues, Jomar Miranda, Dantas, José Marilson Martins, Gomes, Anailson Márcio
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Ambiente Contábil
• Texto Completo: https://periodicos.ufrn.br/ambiente/article/view/3327

This paper presents a theoretical and empirical study on the effective influence of Continental European Accounting Model in science and economic development, considering the importance of the historical aspect of science and its possible influence on the process of convergence with international standards, being restricted to the context Brazil. It discusses the rhetoric of the Continental European philosophy of the school highlighting some schools that compose it, and its importance to the economic aspect to the early twentieth century. In the methodological aspect, we carried out two surveys, one with Brazilian authors of the Accounting Theory subject, and one with the other professors. These statements deal with the effective collaboration or not this current book on the science and economic development and the ongoing process of convergence with international standards. Using descriptive analyzes and statistical nonparametric chi-square, it was observed that almost by consensus, authors and professors do not attribute the influence of pre-scientific concepts to the convergence to international standards. It is argued that the major contribution of this current of thought lies in the historical aspect, losing influence in the development of aspects of contemporary accounts, particularly in the process of convergence with international standards .Keywords: European School. Accounting history. International standards convergence.