Learning Results
In an economic environment increasingly global, accounting standard has taken a fundamental importance in
the production of financial statements minimizing the importance of the scientific reasons that will support the
regulatory solutions.
This course aims to analyze the evolution of accounting thought, basis for understanding the accounting
model, seeking to contribute to the attainment of knowledge to a critical analysis of the standards to be used.
The context of financial statements information needs of its users, it must be thought of as a basis for the
production of financial information as required.
Program
1. – Evolution of Accounting Thought
2. – Theories accounting
3. – Subject and reference of financial information
4. – The information system
5. – The structure of accounting information
6.- The financial statements and their users
Internship(s)
NAO
Bibliography
Beaver, W.H. (1989) Financial Reporting an Accounting Revolutions – 2nd Edition. Prentice Hall.
Belkaoui, Ahmed Riahi (1997), “Accounting Theory”, The Dryden Press: Harcourt Brace & Company,
Publishers- Third Edition
Cañibano, Leandro (1975,2.º ed.1997); Teoria Actual de la Contabilidad, ICAC- Instituto de Contabilidad y
Auditoria de Cuentas, Madrid.
Cravo, Domingos José da Silva (2000) “Da teoria da contabilidade às estruturas conceptuais” ISCAA
Godfrey, Jayne, Allan Hodgson e Scott Holmes (2005) Accounting Theory, 5 Ed. Wiley.
Hendriksen, Eldon S., Breda, Michael F. Van (1972), “Accounting Theory”, Irwin, Fifth Edition..
Mattessich, Richard (1995), “Critique of Accounting – Examination of the Foundations and Normative Structure
of an Applied Discipline”, Quorum Books.