Documentos contábeis: um estudo das tipologias documentais na perspectiva da diplomática contemporânea

Abstract

This study aims to conduct the analysis in the context of a typological background file accounting, an accounting firm in Santa Maria. The accounting collections are constantly changing, making it difficult to his knowledge, the identification of typologies within the context of production becomes a facilitator in the process of classification, as well as the process of document management. The research is characterized by being a descriptive, qualitative approach. The study of organic and functional structure of the company has enabled characterization of the species and identify the types of documents from its activities and functions. As a result, the research provided to identify the types of documents carrying the collection, characterization and definition of species documented, its relationship with the types provides for the disposition of these areas, which demonstrate the main functions performed by the office area corporate constitution, the area of human resource management, finance and accounting and tax area. In the area of human resource management typological analysis was performed, demonstrated in four types of documents.