bachelorThesis
Análise e evidenciação da dimensão resolutiva da contabilidade segundo os códigos jurídicos brasileiros
Fecha
2020-12-07Registro en:
PORTO, Pedro Maniçoba. Análise e evidenciação da dimensão resolutiva da contabilidade segundo os códigos jurídicos brasileiros. 2020. 35 f. Monografia (Graduação em Ciências Contábeis) - Departamento de Ciências Contábeis, Centro de Ciências Sociais Aplicadas, Universidade Federal do Rio Grande do Norte, Natal, 2020
Autor
Porto, Pedro Maniçoba
Resumen
The research aims to demonstrate how the Brazilian legal codes present accounting and its resolving dimension. Considering accounting as an information system that facilitates the resolution of conflicts, and starting from the discussion of the regulatory models in which accounting science and its norms are inserted, the ability of accounting as conflict resolution is evident. This discussion starts from the global regulatory process, and in the national context, the economic evolution and the influence of the legislative processes, portrayed in the legal codes in force in Brazil. Methodologically, given the qualitative nature of the proposal, information related to accounting was raised, considering concepts commonly related toconflict resolution and legal situations, such as the need for balance sheets, forensics and other and other typologies highlighted in the codes. The results indicate that some normative instruments of accounting science can be considered as facilitating or resolving instruments of legal and social conflicts, from three categories: agent, instrument and determining or resolving element. All its functions are coexistent and dependent on each other, making it impossible to modify one without echoing another.