Existe a Estática Patrimonial?
Both the Accounting academic tradition and literature point out the existence of Static and Dynamic Financial tendencies which are two different branches within the Financial thought. Whereas the first one is considered more than axiomatic, the second one shows some gaps regarding its evaluation whi...
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| Formato: | Artículo publishedVersion Articles Artículos de Investigación |
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FACULTAD DE CIENCIAS ECONÓMICAS - UNIVERSIDAD DE BUENOS AIRES
2015
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| Acceso en línea: | https://ojs.economicas.uba.ar/Contyaudit/article/view/795 https://repositoriouba.sisbi.uba.ar/gsdl/cgi-bin/library.cgi?a=d&c=contabit&d=795_oai |
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I28-R145-795_oai2025-02-11 Chaves da Silva, Rodrigo Antonio 2015-07-03 Both the Accounting academic tradition and literature point out the existence of Static and Dynamic Financial tendencies which are two different branches within the Financial thought. Whereas the first one is considered more than axiomatic, the second one shows some gaps regarding its evaluation which are probably attributable to difficulties concerning its assessment. This paper is aimed at dealing with the Static Financial tendency considered as a Statement and as a concept, as well. Theory allows us to consider the veracity and existence of such a field of study as true or existing one. The underlying premise is that Static Financial tendency could be annulled by the Dynamic one although it can be said that its gnosiological design turns out to be reasonable and appropriate. Regarding methodology, this paper uses historical, rational as well as logical arguments. As Static Financial tendency is one of the most well-known thoughts its review necessarily involves a global context of the traditional Accounting knowledge. We truly believe that the assessment of this issue is extremely important. In this framework, our commitment regarding this matter represents just one step for further analysis. Dentro da tradição acadêmica contábil, a doutrina, e o ensino, ponderavam em duas vertentes de estudo no Á¢mbito patrimonialista: a estática e dinÁ¢mica patrimonial, embora, a segunda seja ponto mais que axiomático, a primeira oferece ainda lacunas na sua avaliação, ligadas aos problemas de seu entendimento. O objetivo deste artigo é tratar sobre o problema da estática patrimonial, seja como estado, seja como doutrina, verificando se na realidade, ou pela lógica a ser testada, a teoria permite considerar tal campo de análise como verdadeiro ou existente. Portanto, parte-se da premissa, que na verdade, a estática poderia ser anulada pela visão da dinÁ¢mica, no entanto, ao mesmo tempo, verificando se é plausível e adequado na gnosiologia a sua concepção. O método a ser utilizado é o histórico, racional, e lógico, testando por argumentos e maiêutica, como se comprova ou não tal viés. Ao passo que a relevÁ¢ncia está em ser uma das doutrinas mais bem conhecidas, portanto, a sua avaliação ou indagação, envolve todo um contexto de nosso tradicional conhecimento. Embora sejamos apenas tratadores de tal assunto, sabemos claramente que é de suma importÁ¢ncia a avaliação desse aspecto, sendo nosso empenho apenas um passo para as futuras análises sobre tal objeto de estudo. application/pdf https://ojs.economicas.uba.ar/Contyaudit/article/view/795 spa FACULTAD DE CIENCIAS ECONÓMICAS - UNIVERSIDAD DE BUENOS AIRES https://ojs.economicas.uba.ar/Contyaudit/article/view/795/1476 Contabilidad y Auditoría; Núm. 41 (21): CONTABILIDAD Y AUDITORÁA. Investigaciones en Teoría Contable.; 36 p. 1852-446X 1515-2340 Estática Dinámica Verificacáo da Estática Static Dynamic Static Verification Existe a Estática Patrimonial? info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Articles Artículos de Investigación https://repositoriouba.sisbi.uba.ar/gsdl/cgi-bin/library.cgi?a=d&c=contabit&d=795_oai |
| institution |
Universidad de Buenos Aires |
| institution_str |
I-28 |
| repository_str |
R-145 |
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Repositorio Digital de la Universidad de Buenos Aires (UBA) |
| language |
Español |
| orig_language_str_mv |
spa |
| topic |
Estática Dinámica Verificacáo da Estática Static Dynamic Static Verification |
| spellingShingle |
Estática Dinámica Verificacáo da Estática Static Dynamic Static Verification Chaves da Silva, Rodrigo Antonio Existe a Estática Patrimonial? |
| topic_facet |
Estática Dinámica Verificacáo da Estática Static Dynamic Static Verification |
| description |
Both the Accounting academic tradition and literature point out the existence of Static and Dynamic Financial tendencies which are two different branches within the Financial thought. Whereas the first one is considered more than axiomatic, the second one shows some gaps regarding its evaluation which are probably attributable to difficulties concerning its assessment. This paper is aimed at dealing with the Static Financial tendency considered as a Statement and as a concept, as well. Theory allows us to consider the veracity and existence of such a field of study as true or existing one. The underlying premise is that Static Financial tendency could be annulled by the Dynamic one although it can be said that its gnosiological design turns out to be reasonable and appropriate. Regarding methodology, this paper uses historical, rational as well as logical arguments. As Static Financial tendency is one of the most well-known thoughts its review necessarily involves a global context of the traditional Accounting knowledge. We truly believe that the assessment of this issue is extremely important. In this framework, our commitment regarding this matter represents just one step for further analysis. |
| format |
Artículo publishedVersion Articles Artículos de Investigación |
| author |
Chaves da Silva, Rodrigo Antonio |
| author_facet |
Chaves da Silva, Rodrigo Antonio |
| author_sort |
Chaves da Silva, Rodrigo Antonio |
| title |
Existe a Estática Patrimonial? |
| title_short |
Existe a Estática Patrimonial? |
| title_full |
Existe a Estática Patrimonial? |
| title_fullStr |
Existe a Estática Patrimonial? |
| title_full_unstemmed |
Existe a Estática Patrimonial? |
| title_sort |
existe a estática patrimonial? |
| publisher |
FACULTAD DE CIENCIAS ECONÓMICAS - UNIVERSIDAD DE BUENOS AIRES |
| publishDate |
2015 |
| url |
https://ojs.economicas.uba.ar/Contyaudit/article/view/795 https://repositoriouba.sisbi.uba.ar/gsdl/cgi-bin/library.cgi?a=d&c=contabit&d=795_oai |
| work_keys_str_mv |
AT chavesdasilvarodrigoantonio existeaestaticapatrimonial |
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1825550581661433856 |