The Brazilian Corporate Law and the International Convergence Told By Oral and Life History

Detalhes bibliográficos
Autor(a) principal: Sayed, Samir [UNIFESP]
Data de Publicação: 2017
Outros Autores: Duarte, Sergio Lemos, Kussaba, Cristiane Tiemi
Tipo de documento: Artigo
Idioma: por
Título da fonte: Repositório Institucional da UNIFESP
Texto Completo: https://repositorio.unifesp.br/handle/11600/56370
http://dx.doi.org/10.18028/2238-5320/rgfc.v7n1p252-270
Resumo: History is made of facts. The facts are lived and experienced by individuals. But the traditional historiography, including the accounting one is concerned primarily with the former. The study's purpose is to show through oral and life history, two key moments of the Brazilian accounting history: the 1976 Corporate Law and the international convergence process from the perspective of those who lived or participated actively in development thereof. For this purpose, we made 11 semi-structured interviews with great national accounting pictures. For the analysis purposes, it was divided the standard-setting process in three stages: origin, development and institutionalization. As contributions, the study aims to provide new knowledge about our accounting history, not by the classic and linear model of telling facts, but bringing the lived experience from important key individuals in those moments in order to improve our understanding from the past and present.
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spelling Sayed, Samir [UNIFESP]Duarte, Sergio LemosKussaba, Cristiane Tiemi2020-07-31T12:46:48Z2020-07-31T12:46:48Z2017Revista De Gestao Financas E Contabilidade. Bahia, v. 7, n. 1, p. 252-270, 2017.2238-5320https://repositorio.unifesp.br/handle/11600/56370http://dx.doi.org/10.18028/2238-5320/rgfc.v7n1p252-270WOS000396418200014.pdf10.18028/2238-5320/rgfc.v7n1p252-270WOS:000396418200014History is made of facts. The facts are lived and experienced by individuals. But the traditional historiography, including the accounting one is concerned primarily with the former. The study's purpose is to show through oral and life history, two key moments of the Brazilian accounting history: the 1976 Corporate Law and the international convergence process from the perspective of those who lived or participated actively in development thereof. For this purpose, we made 11 semi-structured interviews with great national accounting pictures. For the analysis purposes, it was divided the standard-setting process in three stages: origin, development and institutionalization. As contributions, the study aims to provide new knowledge about our accounting history, not by the classic and linear model of telling facts, but bringing the lived experience from important key individuals in those moments in order to improve our understanding from the past and present.Univ Sao Paulo FEA USP, Controladoria & Contabilidade, Sao Paulo, BrazilUniv Fed Sao Paulo UNIFESP, Sao Paulo, BrazilUniv Fed Uberlandia, Uberlandia, MG, BrazilAve Joao Naves da Avila 2121,Bloco F Sala 203, BR-38440902 Uberlandia, MG, BrazilInst Ensino Pesquisa INSPER, Sao Paulo, BrazilRua Quata 300, BR-04546042 Vila Olimpia, SP, BrazilUniversidade Federal de São Paulo (UNIFESP) - Rua Angélica, 100 – sala 311- Osasco – SP, 06110-295Web of Science252-270porEditora Univ Estado BahiaRevista De Gestao Financas E ContabilidadeAccounting HistoryBrazilian Corporate LawInternational ConvergenceIFRSThe Brazilian Corporate Law and the International Convergence Told By Oral and Life HistoryA Lei das Sociedades Anônimas e o Processo de Convergência para os Padrões Internacionais Contados pela História Oral e de Vidainfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/articleBahia71info:eu-repo/semantics/openAccessreponame:Repositório Institucional da UNIFESPinstname:Universidade Federal de São Paulo (UNIFESP)instacron:UNIFESPORIGINALWOS000396418200014.pdfapplication/pdf608232${dspace.ui.url}/bitstream/11600/56370/1/WOS000396418200014.pdf403b3ad4ec8c3c0fdb820fb9013c98a8MD51open accessTEXTWOS000396418200014.pdf.txtWOS000396418200014.pdf.txtExtracted texttext/plain64714${dspace.ui.url}/bitstream/11600/56370/11/WOS000396418200014.pdf.txt9e77e192961f13c5cd50e6419afea762MD511open accessTHUMBNAILWOS000396418200014.pdf.jpgWOS000396418200014.pdf.jpgIM Thumbnailimage/jpeg7069${dspace.ui.url}/bitstream/11600/56370/13/WOS000396418200014.pdf.jpgb4d9fc7f054bccddde80c76b0a3b689aMD513open access11600/563702023-06-05 19:33:06.551open accessoai:repositorio.unifesp.br:11600/56370Repositório InstitucionalPUBhttp://www.repositorio.unifesp.br/oai/requestopendoar:34652023-06-05T22:33:06Repositório Institucional da UNIFESP - Universidade Federal de São Paulo (UNIFESP)false
dc.title.en.fl_str_mv The Brazilian Corporate Law and the International Convergence Told By Oral and Life History
dc.title.pt.fl_str_mv A Lei das Sociedades Anônimas e o Processo de Convergência para os Padrões Internacionais Contados pela História Oral e de Vida
title The Brazilian Corporate Law and the International Convergence Told By Oral and Life History
spellingShingle The Brazilian Corporate Law and the International Convergence Told By Oral and Life History
Sayed, Samir [UNIFESP]
Accounting History
Brazilian Corporate Law
International Convergence
IFRS
title_short The Brazilian Corporate Law and the International Convergence Told By Oral and Life History
title_full The Brazilian Corporate Law and the International Convergence Told By Oral and Life History
title_fullStr The Brazilian Corporate Law and the International Convergence Told By Oral and Life History
title_full_unstemmed The Brazilian Corporate Law and the International Convergence Told By Oral and Life History
title_sort The Brazilian Corporate Law and the International Convergence Told By Oral and Life History
author Sayed, Samir [UNIFESP]
author_facet Sayed, Samir [UNIFESP]
Duarte, Sergio Lemos
Kussaba, Cristiane Tiemi
author_role author
author2 Duarte, Sergio Lemos
Kussaba, Cristiane Tiemi
author2_role author
author
dc.contributor.author.fl_str_mv Sayed, Samir [UNIFESP]
Duarte, Sergio Lemos
Kussaba, Cristiane Tiemi
dc.subject.eng.fl_str_mv Accounting History
Brazilian Corporate Law
International Convergence
IFRS
topic Accounting History
Brazilian Corporate Law
International Convergence
IFRS
description History is made of facts. The facts are lived and experienced by individuals. But the traditional historiography, including the accounting one is concerned primarily with the former. The study's purpose is to show through oral and life history, two key moments of the Brazilian accounting history: the 1976 Corporate Law and the international convergence process from the perspective of those who lived or participated actively in development thereof. For this purpose, we made 11 semi-structured interviews with great national accounting pictures. For the analysis purposes, it was divided the standard-setting process in three stages: origin, development and institutionalization. As contributions, the study aims to provide new knowledge about our accounting history, not by the classic and linear model of telling facts, but bringing the lived experience from important key individuals in those moments in order to improve our understanding from the past and present.
publishDate 2017
dc.date.issued.fl_str_mv 2017
dc.date.accessioned.fl_str_mv 2020-07-31T12:46:48Z
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dc.identifier.citation.fl_str_mv Revista De Gestao Financas E Contabilidade. Bahia, v. 7, n. 1, p. 252-270, 2017.
dc.identifier.uri.fl_str_mv https://repositorio.unifesp.br/handle/11600/56370
http://dx.doi.org/10.18028/2238-5320/rgfc.v7n1p252-270
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identifier_str_mv Revista De Gestao Financas E Contabilidade. Bahia, v. 7, n. 1, p. 252-270, 2017.
2238-5320
WOS000396418200014.pdf
10.18028/2238-5320/rgfc.v7n1p252-270
WOS:000396418200014
url https://repositorio.unifesp.br/handle/11600/56370
http://dx.doi.org/10.18028/2238-5320/rgfc.v7n1p252-270
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dc.publisher.none.fl_str_mv Editora Univ Estado Bahia
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