A contabilidade e o contexto brasileiro: uma abordagem sobre o desenvolvimento científico baseado na evolução histórica

Abstract

This research aims at giving a contribution to the process of understanding of accounting evolution from the point of view of the adaptation of science to the Brazilian political and economical environment and in a historical retrospective of the last hundred years. The main line of deductive reasoning was developed concentrating firstly on the development of scientific thought based on the researcher's inquietude face to a problem without solution, developing from then principIes and models that allow this solution. The historical portray was fundamental in this process both to the scientific concepts in a general way and to the sciences or more specifically to accounting. Due to the inexistence of theoretical studies turned to environmental analysis the results of this research constitute a first step upon a wide discussion on the causes and effects of science evolution. Starting from a structural analysis of the respective history of political and economical development and the accounting in Brazil, we place the accounting development phases face to the Brazilian historical events. The aim is to fundament a vision in moments of which we seek justification based on historical context for the changes observed in accounting science indicating the marter of cause and effect in accounting