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This study analyzes the influence of accounting theory on the objective of general purpose financial reporting. Historical research was carried out based on the primary works produced by the main researchers of accounting theory in the United States of America (USA) and the United Kingdom (UK). Regarding the objective, the 1989 conceptual framework was more influential in the United Kingdom's accounting theory. In turn, the conceptual frameworks of 2010 and 2018 followed the approach of the USA, highlighting investors and creditors as the main users at the expense of the others. In general, it is possible to infer that the conceptual framework closely follows accounting theory, especially the productions of researchers in accounting theory in the USA and the United Kingdom, possibly due to the influence of researchers in the creation of entities, such as AAA, AICPA, and ICAEW, and of the last in IASB policies. [ABSTRACT FROM AUTHOR]

Since ancient times philosophy has used the study of the thought, reason, truth, ethics and knowledge that permeate the branches of science. Accounting Theory, when studied under the ethical approach, should be fair and not biased to all concerned. The principles within the Accounting Theory are not uniform, being evidenced in the conceptual structures and norms of countries according to their culture, customs, ethical values and legal systems. Thus, taking as its starting point the Italian roots of the double-entry method (cradle of accounting), we analyze the philosophical bases of accounting principles in Brazil and France (cradle of the Enlightenment). Through a critical-argumentative theoretical essay it is revealed that behind the concepts defined in the accounting principles there are theoretical-philosophical foundations. It is concluded that accounting principles, in their conception, fit the philosophical assumptions of ethics, morals and the search for truth. [ABSTRACT FROM AUTHOR]

The aim of this study was to present some reflections regarding the Accounting Theory, especially on the relationship between Normative Theory and Positive Accounting in order to produce accounting standards that allow better quality of accounting information. To achieve the goal we started with the assumption that Normative Theory and Positive are inextricably linked and analyzed critically the rupture between the Normative Theory and Positive accounting. We understand that the Positive and Normative theories are not mutually exclusive, and therefore are complementary as the explanation must be followed by prescription. After 55 years of positivism, many questions remain without an absolute solution, such as the ideal measurement of profit. Above all, it is most necessary joint participation between positive and normative theory in order to produce a theoretical framework that supports financial reporting general purpose high quality. [ABSTRACT FROM AUTHOR]

This study search evidence for fair value and consequent more useful information, especially for investors, at the new accounting framework that is been reviewed by International Accounting Standard Board - IASB, Exposure Draft - ED/2015/3. The study, of qualitative approach, and through content analysis compare and describe the new ECC with previous structures by FASB, IASB, Accounting Pronouncements Committee - CPC and Federal Accounting Council - CFC. The results indicate tendencies towards fair value, especially in the definition of the objectives and users and in the restructuring and semantics of the qualitative characteristics of the information. In this sense was identified four main aspects: i) focus at the future cash flows; ii) focus at the capital markets; iii) verifiability downgrade; and iv) removal of 'probable realization' of asset definition and converted in a measurement matter. In Brazil, the CPC replaces its basic statement by the new ECC and Resolution n° 750/1993 and n° 1.282/2010 were revoked by NBC TSP CONCEPTUAL STRUCTURE of 09/23/2016 of the CFC for confronting the new conceptions of the ECC. The findings of the study contribute to a better understanding of the ECC and its purposes. [ABSTRACT FROM AUTHOR]

The main goal of this study is to identify the perception of professors from accounting graduate programs in Brazil regarding the course Accounting Theory in the convergence scenario to International Accounting Standards. The research is qualitative and data were collected through a questionnaire with open and closed questions, applied to professors of their respective graduate programs. The results show that the most emphasized contents are: The assets and its measurement; The liabilities and its measurement; Revenues, expenses, gains and losses. Contents such as Methodology of Accounting and Accounting and the fluctuations prices are not frequent, or are not offered. Besides, as special topics, professors indicated the following courses: Earnings management, Positive Accounting Theory versus Normative Theory; Quality of Accounting Information; Contract Theory of the Firm, among others. There are who professors agree that there was a change in the way of discussing Accounting Theory in graduate programs from the convergence of Brazil to the International Accounting Standards. For them, the change is related to aspects of measuring assets, liabilities, income and expenses; the IASB; and the qualitative characteristics of the conceptual framework. Consequently, it is concluded that the Accounting Theory course in graduate programs has suffered influences with regard to its content and methodology due to the convergence of International Accounting Standards, which require from professionals a higher critical sense and interpretation skills. [ABSTRACT FROM AUTHOR]

This paper analyzes the Brazilian publications on research on Accounting Sciences in the period 2009-2014. For that, the purpose of accounting as a science and Karl Popper's view of scientific development are approached. The methodology of this study is an analysis of articles published in Brazilian journals classified as Qualis/CAPES in stratum A, in the Administration, Accounting and Tourism areas, as present in the Scielo Base - Applied Social Sciences. The selection of articles was performed according to the following keywords and expressions: accounting, accounting theory, management accounting, cost accounting, public accounting/government, corporate accounting, financial accounting, environmental accounting and controlling in the period 2009-2014. The results indicate that the Popperian precepts of scientificity have not been employed and that existing theories and previous studies which have guided researches in Accounting Sciences in Brazil. [ABSTRACT FROM AUTHOR]

This study aimed to investigate how the influencers incentives of companies‟ contributions sent to the IASB / FASB, concerning the Revised Exposure Draft revenue recognition, are related to theories of regulation already developed within the theory of accounting. The research was conducted through content analysis, in which demands were identified within the said draft. The arguments that promoted the expression of different interest groups were analyze. It was used a sample of 30 private companies, representatives of the most active geographic regions in the world. The results demonstrated that there is a relation between the incentives of firms and the theory of competition among interest groups. In addition, there are also strong complaints by firms about the excess of information required by regulators, finding support in the theoretical concept of over production. Many of the arguments made by companies occur because the regulators do not provide a specific accounting theory underlying the proposed operational procedure. [ABSTRACT FROM AUTHOR]

Different kinds of awards have been developed to stimulate employers to focus on the maximization of the firm value. To reach this target, entities use share-based payment in exchange for the employee services they receive. However, the utilization of these instruments results in controversial questions for Accounting. Should equity awards be recognized as expenses? Is a share option award (issued to pay for employee services) a liability or an equity instrument? What method should be used to measure the value of this instrument? What period of time should be considered to account for this kind of transaction? In order to establish accounting standards for transactions in which an entity exchanges its equity instruments for services, the FASB recently released SFAS 123 revised. This paper discusses share-based payment issues, concentrating on employee share options, and aims to review and analyze the conceptual framework of SFAS 123 revised. It presents the historical evolution of controversial regulations about this theme, discusses the main concepts issued by SFAS 123 revised and addresses FASB's argumentation about the theoretical background of this standard. [ABSTRACT FROM AUTHOR]

Different kinds of awards have been developed to stimulate employers to focus on the maximization of the firm value. To reach this target, entities use share-based payment in exchange for the employee services they receive. However, the utilization of these instruments results in controversial questions for Accounting. Should equity awards be recognized as expenses? Is a share option award (issued to pay for employee services) a liability or an equity instrument? What method should be used to measure the value of this in instrument? What period of time should be considered to account for this kind of transaction? In order to establish accounting standards for transactions in which an entity exchanges its equity instruments for services, the FASB recently released SFAS 123 revised. This paper discusses share-based payment issues, concentrating on employee share options, and aims to review and analyze the conceptual framework of SFAS 123 revised. It presents the historical evolution of controversial regulations about this theme, discusses the main concepts issued by SFAS 123 revised and addresses, FASB's argumentation about the theoretical background of this Standard. [ABSTRACT FROM AUTHOR]