Teoria da Contabilidade

Código: PCON1001
Curso: Mestrado em Ciências Contábeis
Créditos: 4
Carga horária: 60
Ementa: O Pensamento Contábil (história e desenvolvimento). Abordagens e Estrutura da Teoria da Contabilidade. As Estruturas Conceituais da Contabilidade. Teoria Normativa da Contabilidade. Teoria Positiva da Contabilidade. Para além do Normativo e Positivo em Contabilidade (Multiparadigmatismo, Pesquisa Comportamental e Perspectivas Críticas em Contabilidade).
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