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Os Fundamentos do Postulado da Continuidade Sob a Ótica do Ciclo de Vida Organizacional The Fundamentals of the continuity postulate from the viewpoint of the Organizational Life Cycle
| Content Provider | Semantic Scholar |
|---|---|
| Author | Borinelli, Márcio Luiz Beuren, Ilse Maria |
| Copyright Year | 2008 |
| Abstract | The main concern of this article is to show that accounting information contributes to allow inferences on the continuity of enterprises, and that the postulate of continuity, together with the identification of the point in time in the life cycle of the enterprises may add to the predictive value of information. Thus, it discusses the essentials of the postulate of continuity in the light of the cycle of the organizational life, aiming at demonstrating its importance to the improvement of the quality of the accounting information. In order to do so, and aiming at associating fragments of the conceptual framework of both accounting and the theory of organizations, two elements are brought into discussion through bibliographic research: the postulate of continuity and the organizational life cycle. Besides introduction and final remarks, the article comprises four other topics, so as to provide a clearer stringing of the discussion. Initially, the postulate of continuity is contextualized in the basic conceptual |
| File Format | PDF HTM / HTML |
| DOI | 10.9771/rc-ufba.v2i3.3258 |
| Alternate Webpage(s) | https://portalseer.ufba.br/index.php/rcontabilidade/article/download/3258/2380 |
| Alternate Webpage(s) | https://doi.org/10.9771/rc-ufba.v2i3.3258 |
| Language | English |
| Access Restriction | Open |
| Content Type | Text |
| Resource Type | Article |
