O “ser” e o “deve ser” em contabilidade: Análise da linha orientadora da teoria positiva
The doctrinal and gnosiological positions within our discipline have handled several definitions. One of the most surprising one affects the whole structure of scientific research and the accounting methodology. It comes from the American tendency to classify the field of study as "be" and...
Guardado en:
| Autor principal: | |
|---|---|
| Formato: | Artículo publishedVersion Articles Artículos de Investigación |
| Lenguaje: | Portugués |
| Publicado: |
FACULTAD DE CIENCIAS ECONÓMICAS - UNIVERSIDAD DE BUENOS AIRES
2015
|
| Materias: | |
| Acceso en línea: | https://ojs.economicas.uba.ar/Contyaudit/article/view/848 https://repositoriouba.sisbi.uba.ar/gsdl/cgi-bin/library.cgi?a=d&c=contabit&d=848_oai |
| Aporte de: |
| Sumario: | The doctrinal and gnosiological positions within our discipline have handled several definitions. One of the most surprising one affects the whole structure of scientific research and the accounting methodology. It comes from the American tendency to classify the field of study as "be" and "should be". The main problem to be analysed is the position of the so-called positive theory which studies the phenomena as "be" excluding "should be" which place our science in another specification. The purpose of this work is fundamentally to analyse this assertion that underlies both the positive theory and its influence on the general doctrine of accounting. It is a distinct both theoretical and conceptual research which reviews equally the philosophical system of accounting knowledge and the specific positive proposal, as well. |
|---|