NDLI: Os Métodos De Custeio Variável E Por Absorção E O Inconsciente Coletivo Na Contabilidade De Custos

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Os Métodos De Custeio Variável E Por Absorção E O Inconsciente Coletivo Na Contabilidade De Custos

Content Provider	Semantic Scholar
Author	Slomski, Valmor Batista, Igor Veloso Colares Carvalho, Erasmo Moreira De
Copyright Year	2003
Abstract	Resumo Este artigo trata de aspectos da Psicologia Analitica de Jung, principalmente dos seus conceitos relacionados com a personalidade dos individuos – consciencia, inconsciente pessoal e inconsciente coletivo. Busca, tambem, tracar um paralelo destas ideias com o conceito de inconsciente coletivo de grupo dos profissionais da Contabilidade, defendido por Guerreiro, Casado e Bio em artigos anteriores com relacao a aceitacao intuitiva dos metodos de custeio variavel ou por absorcao, como metodologia de custeamento de produtos. Finalmente, este artigo apresenta os resultados da pesquisa empirica realizada com alunos da Universidade Estadual de Montes Claros – UNIMONTES e da Universidade de Sao Paulo - USP que teve como objetivo verificar a formacao do inconsciente de grupo entre os alunos pesquisados, os quais evidenciam que para a amostra pesquisada nao foram encontrados indicios que sustentem a formacao do inconsciente de grupo. Palavras-chave: Inconsciente coletivo, Jung,metodos de custeio ABSTRACT This study deals with aspects of Jung´s Analytical Psychology, mainly its concepts related to the personality of individuals – conscience, personal unconscious and collective unconscious. It also seeks to draw a parallel among these ideas, the concept of professional Accountants´ unconscious defended by Guerreiro, Casado e Bio in previous articles with relationship to the intuitive acceptance of variable or absorption costing methods as a product costing methodology. Finally, this study presents the result of an empirical research held among the students of the State University of Montes Claros – UNIMONTES and the University of Sao Paulo - USP, which sought to verify the formation of this group unconscious among the students, which evidence that for the researched sample were not found indications that sustain the formation of the group unconscious. Keywords: Collective Unconscious, Jung, costing methods
File Format	PDF HTM / HTML
DOI	10.12979/rcmccuerj.v8i1.5606
Volume Number	8
Alternate Webpage(s)	https://www.e-publicacoes.uerj.br/index.php/rcmccuerj/article/download/5606/4090
Alternate Webpage(s)	https://doi.org/10.12979/rcmccuerj.v8i1.5606
Language	English
Access Restriction	Open
Content Type	Text
Resource Type	Article

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