Entity and Continuity: reflections on the conceptual framework and the hierarchical structure of Accounting Postulates and Principles
DOI:
https://doi.org/10.5007/2175-8069.2010v7n14p137Abstract
In this paper it is presented, in a succinct and introductory manner, a criticism of the hierarchical structure of the Postulates and Principles in Accounting Theory, analyzing the relation between the concepts of Entity and Continuity over the literature. These two concepts were chosen, because these are the most important, as evidenced in the words of Iudícibus (2006, p.51): “The two most important postulates for accounting, as reported by many authors, are: the postulate of accounting entity and the postulate of continuity “, and often times the only two appearing over textbooks. To analyze, arguments based in Philosophy of Science, Set Theory and Accounting Practice were made. After that, the common grounded understanding is that the position of this critique and reflection reaches the base of the whole conceptual framework of accounting theory and is of vital importance for the understanding of the discussions to be held in Accounting Science. It seems that throughout history the Accounting Theory this question was not recurrent, not to say it was not documented as a problem formulation, therefore, it is a contribution to rethink the theory and practice of accounting science and profession practice.
Downloads
Published
How to Cite
Issue
Section
License
Os Direitos Autorais para artigos publicados neste periódico são do autor, com direitos de primeira publicação para a Revista. Em virtude de aparecerem nesta Revista de acesso público, os artigos são de uso gratuito, com atribuições próprias, em aplicações educacionais, de exercício profissional e para gestão pública. A Revista adotou a licença Creative Commons Atribuição 4.0 Internacional - CC BY NC ND. Esta licença permite acessar, baixar (download), copiar, imprimir, compartilhar, reutilizar e distribuir os artigos desde que com a citação da fonte, atribuindo os devidos créditos de autoria. Nesses casos, nenhuma permissão é necessária por parte dos autores ou dos editores. Autores têm autorização para assumir contratos adicionais separadamente, para distribuição não-exclusiva da versão do trabalho publicada nesta revista (ex.: publicar em repositório institucional ou um capítulo de livro).
Esta obra está licenciada sob uma Licença Creative Commons.