Um estudo da evolução histórica da contabilidade no contexto da visão das escolas européia e americana frente à abordagem da evidenciação nas informações contábeis brasileiras

Abstract

The main purpose of this work is to study the historical evolution of the Accounting, within the approach of European and American schools, in order to show clearly their contributions to the statements of accounting information in Brazil. The research starts with the historical evolution of the accounting in its general context, since the basic knowledge of the registration systems, the dissemination of the writing, the influences of the peoples and the society in general, reaching the double entries and their adaptation to the accounting customs and uses in each respective period of time. After that, the involved schools are analysed separately in order to understand their theorical conceptions and structural and methodological aspects, concomitantly with the presentation of their contributors with their respective currents of thought. The American school has its current of thought directed to a financial accounting focusing the business management, with its reports aiming the takings of decisions, while the European school is more involved with the philosophy and science of the accounting. We come to the conclusion that the American school is the one that has brought more contribution to the evidences in the accounting information in Brazil, with its effective and objective managerial reports, facilitating the takings of decisions and the management of the involved business. However, we do not neglect the importance of the European school, whit its contribution to the scientific development of the accounting.