Estudo exploratório sobre o desenvolvimento contábil brasileiro : uma contribuição ao registro de sua evolução histórica

Abstract

Through this bibliographic and documental research we have prepared an analysis of the bookkeeping evolution from 20th century on. We has also made a retrospect of past years to base the work development. During the research evolution we came to the conclusion that accounting, was the beginning use by tradesmen only to control their business without concerning formal, normative and technical aspects in order to elaborate this same accounting and its results. Evolution of accounting along the times has determined the preoccupation with standardization, and normalization regarding the correct application of the law, with clear goals of achieving criterion and bookkeeping systems as well a regulation of the verification of taxes over the results. In the Brazilian context the evolution of accounting demonstrates clear influence of legislation being through the commercial code published in 1850 or through special laws of income taxes. We also have the legislation of public governmental departments over the financial market (Banco Central) and movable market (CVM - Comissão de Valores Mobiliários). During the research development we have come to the conclusion that the fight of Brazilian scholars in order to recognize this profession, create a labour union, regulation, fiscalization and the creation of special courses to guide new professionals was also very important. In this work, through bibliographic and documental research we tried to show all the steps taken to ensure the solidification, harmonization and standardization of accounting or bookkeeping rules, making it possible to developing Brazilian accounting.