Documentary typology study a parameter for the accounting records organization

Detalhes bibliográficos
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
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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spelling 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
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