Contabilidade: a cibernética empresarial

Abstract

The company can be seen as an open system capable of exchanging energy with its environment, but, in a modern view, as an eminently social system. The understanding of a system cannot be obtained through analysis. To study it scientifically means to discover, above all, the interrelationship between the parts. System analysis professions and jobs, system engineering arose as a result of the systemic focus. Modern organizational theory goes through the discussion of General Systemic Theory, which ends up being an intelligible way of studying an organization. Another repercussion that results from the systemic focus is interdisciplinariness. This is an adequate approach to the study and understanding of the accounting function, because it is a direct result of the decision models used by its users. Accounting information can contribute to the perception and comprehension of modern company entities as systemic beings, which is an object that interests different social groups.