Documentary typology study a parameter for the accounting records organization

• Autor(a) principal: Silva, Luiz Antonio Santana da
• 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
• topic: Archival Science; Accounting Records; Documentary typology; Archives; Accouting; Arquivologia; Documentação contábil; Tipologia Documental; Tipologia Documental

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.