O DISCURSO TECNOLÓGICO DA ESCRITURAÇÃO CONTÁBIL NA HISTÓRIA DA CONTABILIDADE
Accounting is part of the history of man, constituting an agreement with a demand and with forms of language of this (man) relating to the environment in which he lives. Currently, as an institutional memory, it is a business management tool, subsidized by new technologies. In the search to understa...
| Autores: | , , |
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| Formato: | artículo |
| Estado: | Versión publicada |
| Fecha de publicación: | 2020 |
| País: | Brasil |
| Recursos: | Universidade do Vale do Sapucaí (UNIVÁS) |
| Repositorio: | Revista DisSoL |
| Idioma: | portugués |
| OAI Identifier: | oai:ojs.univas.edu.br:article/433 |
| Acesso em linha: | http://ojs.univas.edu.br/index.php/revistadissol/article/view/433 |
| Access Level: | acceso abierto |
| Palavra-chave: | accounting information technology accounting bookkeeping language contabilidade informação tecnologia escrituração contábil linguagem Contabilidade Escrituração Contábil |
| Resumo: | Accounting is part of the history of man, constituting an agreement with a demand and with forms of language of this (man) relating to the environment in which he lives. Currently, as an institutional memory, it is a business management tool, subsidized by new technologies. In the search to understand this technological significance, we aim to describe the way bookkeeping (and, consequently, accounting), as well as analyze the effects of the meanings of technological discourse, through the gestures of interpretation, understanding as the effect of the sliding of meanings of its constitution. We try to adopt a corpus creation, without which development process occurred in a spiral movement, with processes of description, theorization and interpretation in between. |
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