Use este identificador para citar ou linkar para este item: http://rebacc.crcrj.org.br/handle/123456789/2589
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dc.creatorAntônio Lopes de Sá-
dc.date2011-10-26-
dc.date.accessioned2016-12-09T17:31:04Z-
dc.date.available2016-12-09T17:31:04Z-
dc.identifierhttp://revista.crcsc.org.br/revista/ojs-2.2.3-06/index.php/CRCSC/article/view/988-
dc.identifier.urihttp://rebacc.crcrj.org.br/handle/123456789/2589-
dc.descriptionComo entender a matéria contábil, o método que se emprega para estudá-la, o respeito às tradições históricas como conquistas já feitas, as grandes finalidades desse conhecimento, em suma, como possuir uma visão realista e verdadeira sobre os fenômenos da riqueza individualizada é o que caracteriza uma "escola científica de Contabilidade". Diversos desses núcleos se formaram e ainda se formam, não só no setor contábil, mas, em todas as ciências, sempre em torno de lideranças, quer de pensadores, quer de grupos interessados em manipular idéias. Algumas escolas, todavia, basearam-se apenas no consenso de grupos e se ataram a um raciocínio pragmático. Por serem diferentes as concepções e os efeitos do tratamento que se tem dado à Contabilidade, as principais distinções de entendimento encontram-se, na atualidade, entre as escolas norte-americanas, pragmáticas e as européias, científicas. No Brasil a corrente científica do neopatrimonialismo oferece novas propostas em suas bases, mas, mantendo a fidelidade com as raízes latinas do conhecimento contábil.-
dc.formatapplication/pdf-
dc.languagept-
dc.publisherREVISTA CATARINENSE DA CIÊNCIA CONTÁBIL-
dc.rights<div style="text-align: justify;"><p>Os direitos autorais para artigos publicados nesta revista pertencem ao(s) respectivo(s) autor(es), com direitos de primeira publicação cedidos para a Revista Catarinense da Ciência Contábil. Em virtude de aparecerem nesta revista de acesso público, os artigos são de uso gratuito, com obrigatoriedade de reconhecimento da autoria original e da publicação inicial nesta revista e para aplicações educacionais e não comerciais. A revista permitirá o uso dos trabalhos publicados para fins não comerciais, incluindo direito de enviar o trabalho para bases de dados de acesso público. 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dc.sourceREVISTA CATARINENSE DA CIÊNCIA CONTÁBIL; Vol. 2, No 4 (2003): Dezembro-Março; p. 07-24-
dc.titleBases das Escolas Européia e Norte-Americana, Perante a Cultura Contábil e a Proposta Neopatrimonialista - DOI: http://dx.doi.org/10.16930/2237-7662/rccc.v2n4p7-24-
Aparece nas coleções:Revista Catarinense de Contabilidade (CRCSC)

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