Documentary typology study a parameter for the accounting records organization
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Data de Publicação: | 2016 |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | Ágora (Florianópolis. Online) |
Texto Completo: | https://agora.emnuvens.com.br/ra/article/view/621 |
Resumo: | The documents are intended to prove the accounting actions; and, presently, they present diversity of supports, species and documentary typology. In this sense, this research has the scope to discuss the application of documentary typology in the accounting dimension in the light of archival studies. It analyzes the characteristics between the archival document and the accounting document. It presents the list of species and most records species and types in the accounting entities mentioned in the resolution of the Federal Accounting Council (CFC), as well as its Documental Temporal Schedule and Accounting Operations Manual from SEBRAE so that we can stand out the records type studies application as a parameter for their archival groups’ organization. The role of the archivist in this process is emphasized, mediating legal aspects, principles and archival methods to deal with documentation from the bookkeeping. It establishes a dialogue between the Archival and Accounting Sciences, with focus on reflection about the records production within such dimension and its organization in the archival patterns. This dialogue becomes a theoretical and methodological contribution for both areas. |
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Documentary typology study a parameter for the accounting records organizationA tipologia documental como parâmetro para organização de documentos contábeisArchival ScienceAccounting RecordsDocumentary typologyArchivesAccoutingArquivologiaDocumentação contábilTipologia DocumentalTipologia DocumentalThe documents are intended to prove the accounting actions; and, presently, they present diversity of supports, species and documentary typology. In this sense, this research has the scope to discuss the application of documentary typology in the accounting dimension in the light of archival studies. It analyzes the characteristics between the archival document and the accounting document. It presents the list of species and most records species and types in the accounting entities mentioned in the resolution of the Federal Accounting Council (CFC), as well as its Documental Temporal Schedule and Accounting Operations Manual from SEBRAE so that we can stand out the records type studies application as a parameter for their archival groups’ organization. The role of the archivist in this process is emphasized, mediating legal aspects, principles and archival methods to deal with documentation from the bookkeeping. It establishes a dialogue between the Archival and Accounting Sciences, with focus on reflection about the records production within such dimension and its organization in the archival patterns. This dialogue becomes a theoretical and methodological contribution for both areas.Os documentos têm por objetivo provar as ações contábeis; e , atualmente, apresentam diversidade de suportes, espécies e tipos documentais. Nesse sentido, esta pesquisa comunicação tem por escopo discutir a aplicação da tipologia documental na dimensão contábil à luz dos estudos arquivísticos. Analisa-se as características entre o documento de arquivo e o documento contábil. Apresenta a relação das espécies e dos tipos documentais mais recorrentes nas entidades contábeis, mencionadas na resolução do Conselho Federal de Contabilidade (CFC), bem como em sua Tabela de Temporalidade Documental e no Manual de Operações Contábeis do SEBRAE, a fim de destacar a aplicação da tipologia documental como parâmetro para a organização de seus arquivos. Ressalta-se o papel do profissional de arquivo nesse processo, mediando aspectos jurídicos, princípios e métodos arquivísticos para lidar com documentação proveniente do quefazer contábil. Estabelece-se um diálogo salutar entre a Arquivologia e as Ciências Contábeis, com vistas à reflexão sobre a produção documental em tal dimensão e sua organização nos moldes arquivísticos. Tal diálogo torna-se um aporte teórico-metodológico para as duas áreas.CIN - CED - UFSC2016-12-09info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionpalavras chavesAbordagem teóricaapplication/pdfhttps://agora.emnuvens.com.br/ra/article/view/621ÁGORA: Arquivologia em debate; Vol. 26 No. 53 (2016); 219-233ÁGORA: Arquivologia em debate; v. 26 n. 53 (2016); 219-2332763-90450103-3557reponame:Ágora (Florianópolis. Online)instname:Universidade Federal de Santa Catarina (UFSC)instacron:UFSCporhttps://agora.emnuvens.com.br/ra/article/view/621/pdfCopyright (c) 2016 ÁGORA ISSN 0103-3557info:eu-repo/semantics/openAccessSilva, Luiz Antonio Santana da2016-12-09T23:57:14Zoai:ojs.agora.emnuvens.com.br:article/621Revistahttps://agora.emnuvens.com.br/raPUBhttps://agora.emnuvens.com.br/ra/oairevista.agora@contato.ufsc.br||ursula.blattmann@ufsc.br2763-90450103-3557opendoar:2016-12-09T23:57:14Ágora (Florianópolis. Online) - Universidade Federal de Santa Catarina (UFSC)false |
dc.title.none.fl_str_mv |
Documentary typology study a parameter for the accounting records organization A tipologia documental como parâmetro para organização de documentos contábeis |
title |
Documentary typology study a parameter for the accounting records organization |
spellingShingle |
Documentary typology study a parameter for the accounting records organization Silva, Luiz Antonio Santana da Archival Science Accounting Records Documentary typology Archives Accouting Arquivologia Documentação contábil Tipologia Documental Tipologia Documental |
title_short |
Documentary typology study a parameter for the accounting records organization |
title_full |
Documentary typology study a parameter for the accounting records organization |
title_fullStr |
Documentary typology study a parameter for the accounting records organization |
title_full_unstemmed |
Documentary typology study a parameter for the accounting records organization |
title_sort |
Documentary typology study a parameter for the accounting records organization |
author |
Silva, Luiz Antonio Santana da |
author_facet |
Silva, Luiz Antonio Santana da |
author_role |
author |
dc.contributor.author.fl_str_mv |
Silva, Luiz Antonio Santana da |
dc.subject.por.fl_str_mv |
Archival Science Accounting Records Documentary typology Archives Accouting Arquivologia Documentação contábil Tipologia Documental Tipologia Documental |
topic |
Archival Science Accounting Records Documentary typology Archives Accouting Arquivologia Documentação contábil Tipologia Documental Tipologia Documental |
description |
The documents are intended to prove the accounting actions; and, presently, they present diversity of supports, species and documentary typology. In this sense, this research has the scope to discuss the application of documentary typology in the accounting dimension in the light of archival studies. It analyzes the characteristics between the archival document and the accounting document. It presents the list of species and most records species and types in the accounting entities mentioned in the resolution of the Federal Accounting Council (CFC), as well as its Documental Temporal Schedule and Accounting Operations Manual from SEBRAE so that we can stand out the records type studies application as a parameter for their archival groups’ organization. The role of the archivist in this process is emphasized, mediating legal aspects, principles and archival methods to deal with documentation from the bookkeeping. It establishes a dialogue between the Archival and Accounting Sciences, with focus on reflection about the records production within such dimension and its organization in the archival patterns. This dialogue becomes a theoretical and methodological contribution for both areas. |
publishDate |
2016 |
dc.date.none.fl_str_mv |
2016-12-09 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion palavras chaves Abordagem teórica |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://agora.emnuvens.com.br/ra/article/view/621 |
url |
https://agora.emnuvens.com.br/ra/article/view/621 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://agora.emnuvens.com.br/ra/article/view/621/pdf |
dc.rights.driver.fl_str_mv |
Copyright (c) 2016 ÁGORA ISSN 0103-3557 info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2016 ÁGORA ISSN 0103-3557 |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
CIN - CED - UFSC |
publisher.none.fl_str_mv |
CIN - CED - UFSC |
dc.source.none.fl_str_mv |
ÁGORA: Arquivologia em debate; Vol. 26 No. 53 (2016); 219-233 ÁGORA: Arquivologia em debate; v. 26 n. 53 (2016); 219-233 2763-9045 0103-3557 reponame:Ágora (Florianópolis. Online) instname:Universidade Federal de Santa Catarina (UFSC) instacron:UFSC |
instname_str |
Universidade Federal de Santa Catarina (UFSC) |
instacron_str |
UFSC |
institution |
UFSC |
reponame_str |
Ágora (Florianópolis. Online) |
collection |
Ágora (Florianópolis. Online) |
repository.name.fl_str_mv |
Ágora (Florianópolis. Online) - Universidade Federal de Santa Catarina (UFSC) |
repository.mail.fl_str_mv |
revista.agora@contato.ufsc.br||ursula.blattmann@ufsc.br |
_version_ |
1789435163388674048 |