Internet: desafio para uma contabilidade interativa

Abstract

The explosive phenomenon of the Internet, which was unsuspected ten years ago, and is now expanding in an accelerating and involving way in all human activities, has a relevant impact on accounting as well. Interactivity - one characteristic of the new communication form that was inaugurated by the Internet - raises challenges for the Management Accounting System, whose answers, in the form of an interactive view of the enterprise, its assets and its managing process, are expressed in the approach of the Economic Management System. The insufficiency of Financial Accounting to express the reality of the new economy's enterprises in the capital markets is identified. At the same time, we comment on the new opportunities for Financial Accounting, opened up by the presentation of reports with use of Internet resources, based on projects developed by regulatory entities, particularly the IASC. With the increase of interactive accounting communication via Internet and the deepening of the debate about the accounting of enterprises with intellectually intensive assets, like the new economy's ones, a renewal of Financial Accounting and its narrower approach to Management Accounting is expected to occur, under the aegis of interactivity and well-founded on Accounting Theory.