Subjetivismo responsável: necessidade ou ousadia no estudo da contabilidade
DOI:
https://doi.org/10.1590/S1519-70772003000300003Keywords:
objectivity, responsible subjectivity, information quality, decision making processAbstract
The study of accounting theory is relevant for academics and for those who are directly involved in practical activities related to applied accounting. This work focuses on the inappropriateness of traditional concepts in the study of accounting conservatism, objectivity and historic cost as a value base - emphasizing the need for changes and breach of paradigms. The development of this study shows the importance of "Responsible Subjectivity", defended by Sérgio de Iudícibus and other academics, as well as the need to consider the relevance of subjective aspects for information quality in the decision making process and in the present economic context.Downloads
Downloads
Published
Issue
Section
License
The content of the article(s) published in the RC&F are of the entire liability of the authors, including with regard to the truth, updating and accuracy of data and information. The authors shall assign the rights in advance to the Department of Accounts and Actuarial Sciences of the FEA/USP, which shall permit the publication of extracts or of the whole, with prior permission, provided that the source is cited (Creative Commons – CCBY).
RC&F shall not charge a fee for the submission of articles. The submission of articles to RC&F shall imply that the author(s) authorizes/authorize its publication without the payment of author’s rights.
The submission of articles shall authorize the RC&F to adjust the text of the article(s) to their publication formats and if necessary, to make spelling, grammar and regulatory changes.