The Science and Art in Contability / A ciência e arte na contabilidade

AUTOR(ES)
DATA DE PUBLICAÇÃO

2009

RESUMO

This research show the importance and the great contribution of Fabio Besta, a disciple of Francesco Villa in the contability studies area in the 19th century e and in the beginning of 20th, looking to go beyond the optical of records and go to the natural exam of records contents. It seems to us that our study should enlighten the science and contability aspects that under our perspective were approached in a very shy way. In the most of times that kind of approaching went closer to the contability elements; however, it left aside important concept ideas that Science History should fundament in a more consistent way. This investigation follows the line of History, Science and Culture. Our work will have as primary source the piece of Fabio Besta, La Ragioneria. And it looks for a bibliographic revision to discuss the concepts of art and science that are inside the piece. To do such analyze we will establish a concept which drive our study of these two inseparable categories: art and science, because one is inside the another one, and the science offer us a lot of concepts about that. Beyond that, to give foundation to our research, it will be necessary that we examine the historical context, in the interest of identify the author in the scenario of contability and the text relations under History of Science look. This work has as objective to present, in the first chapter, the contability in the optical of science as well as art, more specifically, in the 19th century and in the beginning of 20th in a way to contextualize the influence of happenings in the science fields, which gave base to the Fabio Bestas piece. In the second chapter we look to show who was Fabio Besta enlightening his importance to history of contability as well to the context of 19th century and in the beginning of 20th. In the third chapter, keep us close, more specifically, to the questions of science and contability relative to the Fabio Bestas piece. We will look to show the constant in the piece of Fabio Besta observing the possibilities of dialog between science and art. In the fourth chapter, we will aboard more specifically, the precursor ambient and contemporaneous of science. We observe at the end of work that the contability, with science foundations, the richness valorization, which is the continuous knowledge, that the concept explanation needs to find echo in practice and this one, as itself, find help in concept explanation

ASSUNTO(S)

besta, fabio -- 1845-1922 -- la ragioneria -- critica e interpretacao história da ciência art in contability ciência na contabilidade contabilidade -- historia science in contability historia history of science arte na contabilidade

ACESSO AO ARTIGO

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