Reflections of the philosophical basis of accounting principles

Abstract

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.

Keywords

• princípios contábeis
• bases filosóficas
• teoria da contabilidade