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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.

Este estudo analisa a influência da teoria da contabilidade no objetivo do relatório financeiro de finalidade geral. Uma pesquisa histórica foi realizada a partir das obras primárias produzidas pelos principais pesquisadores de teoria da contabilidade dos Estados Unidos da América (EUA) e do Reino Unido (RU). No tocante ao objetivo, a estrutura conceitual de 1989 recebeu maior influência da teoria da contabilidade do Reino Unido. Por sua vez, as estruturas conceituais de 2010 e de 2018 seguiram a abordagem dos EUA, destacando os investidores e credores como principais usuários em detrimento dos demais. Em linhas gerais, é possível inferir que a estrutura conceitual segue de perto a teoria da contabilidade, sobretudo as produções dos pesquisadores em teoria da contabilidade dos EUA e do Reino Unido, possivelmente em virtude da influência dos pesquisadores na criação das entidades, como AAA, AICPA e ICAEW, e destas nas políticas do IASB.

Estudos demonstram que, no Brasil, a disciplina de Teoria da Contabilidade é oferecida tanto em fases iniciais dos cursos de graduação, quanto em fases intermediárias ou finais. Neste contexto, o objetivo do estudo consiste no confronto da percepção de professores que lecionam e alunos que já cursaram ou estão cursando a disciplina Teoria da Contabilidade nas instituições UDESC e UFSC, em relação ao momento da sua oferta. Para tal, foram elaborados dois questionários, um destinado aos professores que lecionam a disciplina, e outro direcionado aos alunos. Os resultados demonstram que, tanto os alunos da UFSC quanto os da UDESC, têm maior preferência por aulas expositivas. Ainda, aproximadamente 45% dos alunos da UDESC afirmam não ter dificuldades para acompanhar a disciplina, enquanto que na UFSC, este percentual é de 12%. Demonstra-se que 85% dos alunos pesquisados na UDESC consideram que se oferta a disciplina em momento oportuno; este percentual é de aproximadamente 41% na UFSC para o referido questionamento. Além disso, os resultados demonstram que, na percepção dos professores, os conteúdos abordados em Teoria da Contabilidade contribuem significativamente para o processo ensino/aprendizagem das disciplinas ministradas posteriormente. Considerando-se os resultados apresentados, pode-se inferir que conteúdos abordados na disciplina Teoria da Contabilidade contribuem para o desenvolvimento de conceitos abordados em fases posteriores.

In this paper it is presented, in a succinct and introductory manner, a criticism of the hierarchical structure of the Postulates and Principles in Accounting Theory, analyzing the relation between the concepts of Entity and Continuity over the literature. These two concepts were chosen, because these are the most important, as evidenced in the words of Iudícibus (2006, p.51): “The two most important postulates for accounting, as reported by many authors, are: the postulate of accounting entity and the postulate of continuity “, and often times the only two appearing over textbooks. To analyze, arguments based in Philosophy of Science, Set Theory and Accounting Practice were made. After that, the common grounded understanding is that the position of this critique and reflection reaches the base of the whole conceptual framework of accounting theory and is of vital importance for the understanding of the discussions to be held in Accounting Science. It seems that throughout history the Accounting Theory this question was not recurrent, not to say it was not documented as a problem formulation, therefore, it is a contribution to rethink the theory and practice of accounting science and profession practice.

Accounting in Brazil is going through a period of reflection concerning the process of harmonization of brazilian accounting standards to the IASB - International Accounting Standards Board. In this context, various aspects related to the accounting records of transactions will be reviewed and may be changed, as has already occurred in previous situations, among them the record of spending with "programmed stoppages." The “programmed stoppage” is characterized by temporary shutdown of operations of an asset or group of assets with the purpose of carrying out relevant maintenance at regular intervals over economic life. The Brazilian standardization regarding transaction records was based on guidelines from the international standards for the recognition of expenses with programmed stoppages. The purpose of this study is to analyze this change in accounting practice by observing the Accounting Theory practiced in Brazil, based on the widespread standards and literature identified and supplemented by the example of the company Petroleo Brasileiro SA. In this study, it was found that there was no subversion of concepts related to this accounting practice with respect to the Assets, Liabilities and the Result, but that the adequacy of a foreign view concerning a particular guideline,, accepted in Brazil.