EPPEN - Artigos

URI Permanente para esta coleção

https://hdl.handle.net/11600/61386

Navegar

Navegando EPPEN - Artigos por Palavras-chave "Accounting History"

Agora exibindo 1 - 1 de 1
  • Imagem de Miniatura
    Item
    Acesso aberto (Open Access)
    The Brazilian Corporate Law and the International Convergence Told By Oral and Life History
    (Editora Univ Estado Bahia, 2017) Sayed, Samir [UNIFESP]; Duarte, Sergio Lemos; Kussaba, Cristiane Tiemi
    History is made of facts. The facts are lived and experienced by individuals. But the traditional historiography, including the accounting one is concerned primarily with the former. The study's purpose is to show through oral and life history, two key moments of the Brazilian accounting history: the 1976 Corporate Law and the international convergence process from the perspective of those who lived or participated actively in development thereof. For this purpose, we made 11 semi-structured interviews with great national accounting pictures. For the analysis purposes, it was divided the standard-setting process in three stages: origin, development and institutionalization. As contributions, the study aims to provide new knowledge about our accounting history, not by the classic and linear model of telling facts, but bringing the lived experience from important key individuals in those moments in order to improve our understanding from the past and present.