Bárbara Melo Carneiro
Master's – Accounting Concepts in the current scientific scenario: na attempt to get them out of Procusto´s bed
Advisor: Prof. Dr. Eliseu Martins
Comission: Profs. Drs. Luiz Nelson Guedes de Carvalho, Sergio de Iudicibus and Elionor Farah Jreige Weffort
Class: 215, FEA-5
The present study deals with the need to outline theoretical premises so that the basic concepts related to financial accounting (such as assets, liabilities, revenue and expenses) can be structured, in order to propose boundaries to the meanings of these words. Initially, considerations are presented over the evolution of scientific paradigms, and how the adoption of the positivist paradigm in accounting was presented, as to demonstrate the inapplicability of the descriptive thesis to Accounting. From the analysis of the objectives of accounting and the understanding of its autonomy, it is possible to infer that accounting has a communicational function and, consequently, it is essential that minimum contents of signification of the signs used in accounting are established. Therefore, accounting cannot be considered as an instrument, yet as an activity. In summary, accounting concepts are simply the temporal allocation in respect to the tracking of generation and the consumption of cash. The fact that the function of accounting is related to the temporal allocation of the financial movements of a certain entity makes it impossible for the accounting system to capture equity movements that do not have as reference the expectations of that entity. Lastly, if one applies the theory of accounting duality, developed by Mattessich, assets and liabilities would be the two classifications of the equity phenomena in their substantial aspect. In its procedural aspect, an accounting fact could be classified as revenue or expense, which would indicate the temporal aspect related to the occurrence or consumption of the equity’s substances. The conclusion was the summary of the main ideas exposed in the work.
*Abstract provided by the author