REVEALING BRAZILIAN ACCOUNTING DOCTRINE: NEOPATRIMONIALISM

Authors

  • Márcia Josienne Monteiro Chacon Faculdade de Ciências Humanas - ESUDA/PE
  • Maurício Corrêa da Silva Faculdade de Ciências Humanas - ESUDA/PE
  • Marcleide Maria Macedo Pederneiras UNIPÊ - Centro Universitário de João Pessoa
  • Jorge Expedito de Gusmão Lopes Universidade Federal de Pernambuco

DOI:

https://doi.org/10.4270/ruc.20073

Keywords:

Patrimonialismo, Neopatrimonialismo, Contabilidade.

Abstract

This article aims to contribute to the diffusion of the history of accounting starting with the School of Patrimonialism, focusing on the bases and foundations of Neopatrimonialism. The deductive method was used in order to obtain data by means of bibliographical research, in which the approach of the problem was considered as a critical-reflexive study. The study concluded that Neopatrimonialism is an intellectual effort in permanent research, as all scientific-philosophical work is work in progress; that it is the first chain of Brazilian scientific doctrine; and that Accounting cannot contain itself to the study of past facts, but rather dedicate itself to the study of the origin of those facts, based on a pure science to subsidize models which could be adapted to their applications. Keywords: Patrimonialism. Neopatrimonialism. Accounting.

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Issue

Vol. 3 No. 1 (2007)

Section

National Section

License

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