{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2022,5,16]],"date-time":"2022-05-16T21:25:50Z","timestamp":1652736350727},"reference-count":19,"publisher":"FapUNIFESP (SciELO)","issue":"42","content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":["Rev. contab. finan\u00e7."],"published-print":{"date-parts":[[2006,12]]},"abstract":"<jats:p>A Contabilidade e as normas que regulam a sua pr\u00e1tica social contribuem para a exist\u00eancia da estabilidade do funcionamento da vida socioecon\u00f3mica. Devido \u00e0 import\u00e2ncia da Contabilidade enquanto mecanismo social de cria\u00e7\u00e3o e comunica\u00e7\u00e3o de conhecimento e ao papel desempenhado pelas normas contabil\u00edsticas na media\u00e7\u00e3o das rela\u00e7\u00f5es entre os diversos agentes econ\u00f3micos, elas devem ser analisadas com recurso ao conceito de institui\u00e7\u00e3o, o qual permite justamente compreender esses aspectos que as caracterizam. Neste texto, utiliza-se uma abordagem institucionalista para se compreender o papel social da Contabilidade e das normas que regulam a sua pr\u00e1tica social, procurando-se utiliz\u00e1-la para compreender as estruturas conceptuais da informa\u00e7\u00e3o financeira enquanto instrumento de regula\u00e7\u00e3o contabil\u00edstica.<\/jats:p>","DOI":"10.1590\/s1519-70772006000300009","type":"journal-article","created":{"date-parts":[[2011,5,19]],"date-time":"2011-05-19T11:08:51Z","timestamp":1305803331000},"page":"104-112","source":"Crossref","is-referenced-by-count":1,"title":["Uma abordagem institucionalista da contabilidade"],"prefix":"10.1590","volume":"17","author":[{"given":"Manuel Castelo","family":"Branco","sequence":"first","affiliation":[{"name":"Universidade do Porto,  Portugal"}]}],"member":"530","reference":[{"key":"ref1","series-title":"Financial Reporting: An Accounting Revolution","author":"BEAVER William H","year":"1989","edition":"2"},{"issue":"4","key":"ref2","first-page":"648","article-title":"Institutional Economics","volume":"21","author":"COMMONS John R","year":"1931","journal-title":"American Economic Review","ISSN":"http:\/\/id.crossref.org\/issn\/0002-8282","issn-type":"print"},{"key":"ref3","series-title":"Comptabilit\u00e9 financi\u00e8re","author":"ESNAULT Bernard","year":"1994"},{"issue":"3","key":"ref4","first-page":"5","article-title":"After Virtue?: Accounting as a Moral and Discursive Practice","volume":"3","author":"FRANCIS Jere R","year":"1990","journal-title":"Accounting, Auditing and Accountability Journal"},{"key":"ref5","series-title":"Methodological Foundations of Standardsetting for Corporate Financial Reporting","author":"GAA James C","year":"1988"},{"key":"ref6","first-page":"1","article-title":"Accounting, Communications, and the Pygmalion Syndrome","author":"HEATH Loyd C","year":"1987","journal-title":"Accounting Horizons"},{"key":"ref7","series-title":"How economics forgot history: the problem of historical specificity in social science","author":"HODGSON Geoffrey M","year":"2001"},{"issue":"2","key":"ref8","doi-asserted-by":"crossref","first-page":"317","DOI":"10.1080\/00213624.2000.11506269","article-title":"What Is the Essence of Institutional Economics?","volume":"34","author":"HODGSON Geoffrey M","year":"2000","journal-title":"Journal Economic Issues"},{"key":"ref9","series-title":"Economics and Utopia: why the learning economy is not the end of history","author":"HODGSON Geoffrey M","year":"1999"},{"key":"ref10","series-title":"Economia e Institui\u00e7\u00f5es: Manifesto por uma Economia Institucionalista Moderna","author":"HODGSON Geoffrey M","year":"1994"},{"key":"ref11","first-page":"86, 88, 90, 92, 94","article-title":"Uses and Limitations of a Conceptual Framework","author":"HORNGREN Charles T","year":"1981","journal-title":"Journal of Accountancy","ISSN":"http:\/\/id.crossref.org\/issn\/0021-8448","issn-type":"print"},{"issue":"4","key":"ref12","doi-asserted-by":"crossref","first-page":"305","DOI":"10.1016\/0304-405X(76)90026-X","article-title":"Theory of the Firm: Managerial Behaviour, Agency Costs and Ownership Structure","volume":"3","author":"JENSEN Michael C","year":"1976","journal-title":"Journal of Financial Economics"},{"key":"ref13","series-title":"Encyclopedia of Law and Economics, Volume I. 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