Os mecanismos de governança do saneamento básico no Brasil : um estudo de direito administrativo sob a perspectiva da economia dos custos de transação

O serviço público de saneamento básico tem relevância amplamente reconhecida. Apesar disso, ainda são verificados no Brasil elevados índices de déficit ou de atendimento precário, com situações distintas nas diversas regiões do país. Nesse sentido, o objetivo desta dissertação é (i) apresentar, a partir da perspectiva interdisciplinar da Economia dos Custos de Transação, uma compreensão do serviço público de saneamento básico no Brasil, atualmente regulamentado pela Lei nº 11.445/2007, (ii) avaliar a eficiência do modo de governança majoritariamente utilizado e, (iii) eventualmente, propor desenhos alternativos para a organização da prestação que sejam economicamente superiores em temos de redução de custos de transação para a realização de investimentos necessários ao cumprimento dos objetivos fundamentais definidos no art. 2º, da Lei nº 11.445/2007. A pesquisa adotou como estratégia metodológica a utilização de uma abordagem interdisciplinar de direito, economia e organizações, nos termos da análise econômica da nova economia institucional. A partir o estudo do ambiente institucional básico, com apoio no referencial teórico, observou-se que o mecanismo de governança predominantemente utilizado no serviço público de saneamento básico no Brasil, isto é, delegações a Companhias Estaduais de Saneamento por meio de contratos de longo-prazo (contratos de programa), não favorece a realização de investimentos em ativos específicos (infraestrutura) necessários à prestação e cumprimentos de metas da política. Foi também constatado que existem alternativas de governança viáveis ao desenho predominante, embora a utilização de formas alternativas provavelmente não possua execução viável pelo simples transplante de normas, isto é, pela via formal. A modificação da forma de governança predominante no saneamento básico no Brasil, com a superação do baixo desempenho verificado (low-level equilíbrium), não é possível de ser realizada sem custos. Nesse sentido, é necessário superar os custos para o rompimento do path dependence provocado pelo hold up realizado pelas Companhias Estaduais de Saneamento Básico sobre os titulares do serviço público (municípios), bem como os custos para o rompimento do path dependence no direito administrativo brasileiro, o qual restringe o desenvolvimento de uma teoria jurídica da regulação apta a viabilizar a construção de uma governança regulatória adequada à redução dos custos de transação, de modo a tornar viáveis investimentos em ativos de infraestruturas com elevado grau de especificidade.

O FUNDEB na prática: uma análise jurídica dos desafios para a implementação de políticas públicas no Brasil

Esta dissertação pretende examinar a estrutura jurídica (ponto de partida) do Fundo de Manutenção e Desenvolvimento da Educação Básica e de Valorização dos Profissionais da Educação (FUNDEB), que foi adotada com o intuito de promover a melhoria da educação por meio do financiamento entre entes federativos (ponto de chegada). Para tanto, utilizamos como arcabouço teórico a literatura de Direito e Desenvolvimento, que ressalta a relevância de desenhos jurídicos específicos apresentarem-se como instrumentos para assegurar o cumprimento de direitos fundamentais (SCHAPIRO e TRUBEK, 2012), o trabalho de Bucci sobre políticas públicas (BUCCI, 2006a, 2006b, 2013, 2015) e as discussões de Sen sobre desenvolvimento (SEN, 2000). Para aferir como o FUNDEB foi implementado pelo arcabouço institucional, utilizamos como recorte metodológico a análise dos diplomas normativos relativos a essa política e das decisões proferidas pelo Superior Tribunal de Justiça (STJ) e Supremo Tribunal Federal (STF), afetas ao cálculo e repasse dos recursos de complementação federal, que se destinam aos entes que não possuem condições de atender às determinações da Lei do Fundo. Mais precisamente, selecionamos decisões sobre o prazo para ajustar os valores de complementação federal e acerca da constitucionalidade da Lei do Piso do Magistério, que também exige complementação federal nos termos do FUNDEB. A partir das decisões, constatamos que as interpretações conferidas pelos órgãos judiciais permitiram maior discricionariedade à União para dispor sobre as regras para complementação federal, além de conceder maior prazo para proceder aos ajustes. Concluímos que as questões jurídicas apresentadas nas decisões evidenciam ambiguidades ou lacunas no desenho jurídico da política pública do FUNDEB, o que pode gerar certo grau de imprevisibilidade nas condições para sua implementação prática que podem, por sua vez, frustrar, parcial ou totalmente, os objetivos almejados pela política pública.

O estágio extracurricular remunerado no cuidar da enfermagem nos hospitais de ensino

OLIVEIRA,Jonas Sâmi Albuquerque de; ENDERS, Bertha Cruz; MENEZES, Rejane Maria Paiva de MEDEIROS, Soraya Maria de. O estágio extracurricular remunerado no cuidar da enfermagem nos hospitais de ensino. Revista Gaúcha de Enfermagem, Porto Alegre(RS),v.30,n.2, p.311-8,jun.2009.

O estado como empregador de última instância: uma proposta de pleno emprego, estabilidade e condições dignas de trabalho para o Brasil

GOMES, Z. B. ; LOURENÇO, André Luís Cabral de . Atuação do Estado como empregador de última Instância: uma proposta para eliminar o desemprego estrutural do Brasil. In: Encontro Nacional de Economia Política, 13. 2008, João Pessoa/PB. Anais... João Pessoa: ENEP, 2008.

Relações interorganizacionais e eficiência coletiva: um estudo de caso no arranjo produtivo local de confecções do agreste pernambucano

This work is a study in the Local Productive Arrangement of confections from Agreste of Pernambuco, as a relevant sector in economic and social aspect. This research has as central aim to understand how the inter-organizational relations influence the collective efficiency of arrangement. The theoretical framework employed highlights the approaches that deal with the benefits of business agglomeration for the develop­ment of firms and regions. It has discussed the approach of small and medium enter­ prises and industrial districts (SCHMITZ, 1997), which introduce the concept of col­ lective efficiency, explaining that only those externalities explained by Marshall (1996) are not sufficient to explain the competitive advantage of enterprises, expand­ing the idea that organizations achieve competitive advantage not acting alone. To examine the influences of relations in the collective efficiency, it has been taken as analytical perspective theory of social networks (GRANOVETTER, 1973, 1985; BURT, 1992; UZZI, 1997) because it has believe that this approach provides subsi­ dies for a structural analysis of social relationships in face the behavior of human ac­tion. By examining the organizations in a social network, you should understand the reason of this establishment of the relationship, their benefits, and as the information flow takes place and density of links between the actors (Powell; SMITH-DOERR, 1994). As for the methods, this study is characterized as a case study, in according to the purposed objectives, in addition to qualitative method. Also, due to recovering of the historical milestones of the arrangement, it is used a sectional approach with longitudinal perspective (VIEIRA, 2004). The primary and secondary data were used in order to understand the evolutionary process of the sector and their inter-actors re­ lationships in the arrangement for the promotion of development, for both, was used the contend and documentary analysis technique, respectively (DELLAGNELO ; SIL­VA, 2005). The approach of social networks has permitted understand that social re­lationships may extend the collective efficiency of the arrangement, and therefore need to develop policies that encourage the legalization of informal companies in ar­rangement, by showing up themselves representative. Thus, the relations estab­ lished in LPA of confections from Agreste of Pernambuco need for more effective mechanisms to broaden the collective efficiency. Therefore, this way as take place has directly benefited only a group of companies that are linked in some way the sup­portive institutions. So we can conclude that the inter-actor relations have limited the collective efficiency of LPA, being stimulated by the institutions in support only to groups of entrepreneurs, even those that produce external relations for all clustered companies

Inserção de fornecedores locais como fonte de desempenhos em custos de transação e legitimidade: estudo de caso na cadeia produtiva do petróleo e gás do Rio Grande do Norte

The inclusion of local suppliers in production chains has considerable impact on its performance, but most notably in its main actors. The results of this process may be of different kinds and can be analyzed from economic or institutional approaches. This study aimed to verify the existence of different performances of Petrobras due to the inclusion of local suppliers in the oil and gas production chain in the state of Rio Grande do Norte, from the viewpoints of transaction costs and the Institutional Theory. In order to this, were made the characterization of the PROMINP, the description of its actions and results, the mapping of its institutional context of reference, and identification of results obtained by Petrobras in terms of transaction costs and legitimacy. The theoretical framework is based on authors dealing with industrial concentration, as like Marshall, Krugman, Porter and Schmitz, from the sociological perspective of neoinstitucional theory, as like DiMaggio and Powell and Scott and Meyer, and transaction costs, as like Williamson. This is a qualitative research, with data collection done by consulting secondary fonts and semi-structured interviews with nineteen actors of three groups, namely: actors involved in actions of the program, representatives of enterprises and representative of Petrobras. To analyze the content was used the Suchman s model (1995) for categories associated with strategies of legitimation and fourteen variables associated with the three variables assets specificity, bounded rationality and opportunism (Williamson, 1995, 1989) in the case of transaction costs. The results indicate that PROMINP has achieved its objectives by encouraging the increased participation of local companies in the oil and gas production chain, reflecting in the economic development of the state. The Redepetro/RN, fostered and built upon the interaction of the participants, is presented as a solution of continuity to the participation of enterprises in the chain, after the closure of the actions of the program. PROMINP demands responses to coercive, legislative and regulatory pressures of the organizational field, whose institutional context of reference is wide. From the point of view of legitimacy, through strategies to gain cognitive legitimacy and maintaining pragmatic legitimacy, Petrobras can manipulate the environment, ensuring the compliance of the constituents to their technical and institutional demands. Enterprises, in turn, respond to the demands through compliance with technical demands, mainly through the certification of processes, and cultural changes. There aren t clear gains related to the transaction costs, however, gains in legitimacy can be seen as a cumulative capital that can serve as a competitive differential that generates economic gains. In terms of theoretical findings, it was found that, due to its explanatory power for actions that are difficult to explain only in economic terms, Institutional Theory may be used as theoretical support concurrent with other theories. TCE model has limitations in explaining the program actions. In the case, it s emphasized that Petrobras doesn t seek only economic efficiency, but has in its mission the commitment to social development.

Gestão de pessoas, fato administrativo e racionalidades: um estudo em uma ONG de Natal-RN

This present work aimed to investigate, through the structuring element Fato Administrativo , the way rationality guides the processes of personnel management at the Associação Companhia TerrAmar , which operates in the district of Felipe Camarão in Natal/RN. This paper is characterized by a descriptive study, as it sought to establish the relationship between the materialization of the studied phenomenon - by means of a theoretical framework consisting of the following theories: Fato Administrativo (GUERREIRO RAMOS, 1983), Substantive and Instrumental Rationality (GUERREIRO RAMOS, 1981) and Proceedings of Personnel Management proposed by Joel Dutra (2004). As the main research findings, time as an intrinsic element of the Fato Administrativo - suffers much interference from external factors, especially from the sponsors of the researched organization and also from their bureaucratic control tools; not directly relating to the processes of Personnel Management, though. Among these, it was noticed that there isn‟t a dialogue between the sponsors and the theory, due to incompatibilities regarding the structure and nature of each organization. Both movement and development have stood out. These are processes that are guided by elements of substantive rationality, literally speaking, including personal, emancipatory and solidarity values. Thus, it is stated that for future research a compatible model of Personnel Management should be built and explored (compatible with the nature of nonprofit organizations). Understanding, in depth, the processes separately aiming to understand each work is also advised. Trying to fully understand the ways of overcoming the lack of skilled workers to perform activities in similar organizations needs to be considered as well

Da bancada ao Bureau: análise do desenvolvimento da biotecnologia no Nordeste Brasileiro sob o enfoque de Sistema Regional de Inovação

The starting point of the present work consisted of investigating the development of biotechnology in the Northeast region of Brazil from the perspective of a Regional Innovation System (RIS). The theoretical framework adopted relied on the approaches and concepts presented by the Neo-Schumpeterian perspective. This framework was chosen because, by means of the Innovation System concept, this literature allows us to analyze the relationships and configurations of actors, as well as the role of the state and of social, science and technology, and economic policies in the studied region. The analysis considered four selected dimensions: physical infrastructure, human capital, scientific production, and funding. These variables were chosen because they allow us to verify the possibilities and limitations of developing a biotechnology RIS in the Northeast of Brazil, and these elements would help in answering the question behind this dissertation. The location of the physical infrastructure was determined by means of bibliographic and documental research and interviews with heads of institutions that do biotechnology research. Regarding human capital, the analysis focused on resource training in biotechnology, highlighting graduate courses and research groups in the area. To measure knowledge production, we delimited scientific collaboration among researchers in the field of biotechnology as the focus of this category. For the funding dimension, information was gathered from reports available at the websites of national and state funding agencies. The data was analyzed through method triangulation, involving quantitative and qualitative research stages. To back the analyses, we revisited the integration policies in the area of Science, Technology and Innovation. Our analysis has shown that these policies play a crucial role in the development of biotechnology in the region being studied. The data revealed that the physical infrastructure is concentrated in only three states (Bahia, Ceará, and Pernambuco). In this regard, the Northeast Biotechnology Network (Renorbio) stands out as a strategic actor, enabling states with poor infrastructure to develop research through partnerships with institutions located in another state. We have also verified that the practices involving human resource training and knowledge production are factors that enable the emergence of a regional system for biotechnology in the studied region. As limitations, we have verified the low immersion level of regional actors, the heterogeneity of socioeconomic indicators, the lack of financial resources, and a low innovation culture in the business sector. Overall, we have concluded that the development of a Regional Innovation System in Biotechnology, based on the current regional dynamics, depends on an effective change in the behavior of the social agents involved, both in the national and regional dimensions as well as in the public and private spheres

Proposta de modelo de interação da Universidade Federal do Rio Grande do Norte e empresas do setor de petróleo

Operational procedures may negatively interfere in negotiation and execution regarding universities and business companies. In some cases it may even derail business interaction. Thus, aiming to overcome this and other barriers a university-industry interaction model was structured. The model enhances the appropriation of technological solutions on behalf of enterprises, as well as aim to improve the quality of teaching and research done at the university. In order to conduct a case study, sampling considering the Federal University of Rio Grande do Norte (UFRN) was made as well as the Oil and Gas sector. For data collection questionnaires, classroom observation, document analysis, semi-structured interviews were used. The study describes the companies as well as the internal organization of UFRN in their interaction context. The diagnosis related to past interactions as well as the expectations of the companies and the university s internal subjects regarding the university-industry relationship were also studied. Thus, specific questionnaires were applied for the three types of groups: researchers, managers and business companies. These subjects pointed out that the great deal of barriers they identified were related to issues regarding the university internal management. Given these barriers, the critical factors were then identified in order to overcome this reality. Among the nine critical factors only one belongs to the macro environment, while the remaining factors are related to organizational issues present in the university context. It was possible to formulate a university-business interaction model one the researched focused on the case study results and contribution from a theoretical framework that was enabled trough literature review. The model considers all business collaboration mechanisms; it focuses on a particular strategic productive sector and provides a co-evolution vision over time, according to the sector´s development strategy. The need for institutionalizing the relationship with the companies involved is pointed out. The proposed model considers all the critical factors identified by the research; it aims long-term relationship with the company and integrates teaching, research and extension actions. The model implementation was also considered. It was seen that it must be done in three phases. The phases will be defined by the level of maturity in the relationship between the university and the companies. Thus, a framework was developed in order to assess the interaction level regarding company institutionalization. Whilst structuring the model was a concern with replication came up. It was pointed out that this model should not only serve to this specific case study situation. So the final result is a model of university-industry relationship appropriate in the first instance, for UFRN, but has applicability, in general, to any Brazilian university

A contribuição do estágio supervisionado para a formação reflexiva do pedagogo

This study aims to investigate the contribution of supervised training for training reflective of the students in the service of pedagogy course of the Vocational Training Program for Basic Education - PROFORMAÇÃO Universidade Estadual do Rio Grande do Norte / Campus Avançado Professor João Ismar de Moura - CAJIM Patu City / RN. Based on studies of Schon (2000), Alarcão (2003), Pimenta (1994, 2000), Tardif (2002) Ibiapina (2008) among others have adopted a theoretical framework which have been focusing on studies concerning the formation of the reflective teacher, in perspective also contribute to the professionalization of teachers. The study falls within the qualitative approach of educational research and the methodology chosen has characteristics of a collaborative research. In the process, we used the following instruments: individual and group interview, sitting reflective observation, videoformação, material prescribed personal documents. The relevance of this research is to highlight the contribution of reflexive perspective in the teaching profession for: knowledge of teachers, teacher professional development, relationship between theory and practice, collective work, school and university as a place of training. These findings indicate that: a) the stage for advanced teacher becomes a teacher action research, seeking to (re) signification practices, b) the stage still presents itself as an activity limited to the applicability of the theories, hence the need for dialogic relations between theory and practice in education, requiring their redefinition c) despite experiencing an in-service training, the students still need information to enable them to link theory to practice, but understand its importance, d) a collaborative discussion can be a strategy that encouraged and implemented, is likely to be an alternative to the consolidation of training reflective e) It is important to the collective action of teachers in the school and the university as an opportunity for development of the reflective process f) the students-teachers still do not understand what is reflection and not experiencing it, but realizes the need to change the thinking and way of acting, g) there are conflicts between the teacher's knowledge of the students, teachers and the actions constituting the real, creating contradictions between saying and doing training

Já li muita coisa, então, eu posso inventar mais! A leitura literária e o desenvolvimento do pensamento criativo na infância

This study investigates the contributions of reading literature for the development of creative thinking in childhood. Its relevance consists in exploring practices that contemplate the creative thinking development in apprentices at school space and understanding the literature like a significant way to promote the creative thinking. The study is connected to the qualitaty strand. The exploratory observation and the intervention were adopted as research techniques. The field diary and the audio and video recording of the reading sections were adopted as methodological instruments. The research was conducted in the application s college from the Federal University of Rio Grande do Norte, in a 1th grade class, with 18 students between 6 and 7 years old. During the intervention, 8 readind class happened, with varied strategies and literary genres. The reading sessions were conducted through the principles of scaffolding, defended by Graves and Graves (1995). The corpus is made of speaks episodes, whose encoding semantics allowed the grouping into two central categories: divergent thinking and coauthoring of literary reader. It was taken as a theoretical framework the studies of Amarilha (2011; 2006; 2001; 1991; 1993; 1994), Alencar (2001), Coelho (2000; 1997), Culler (1999), De Masi (2005), Gallo (2000), Guilford (1977), Iser (1996), Jouve (2002), Kneller (1978), Martínez (1997), Smith (2003), Stierle (1979), Vigotski (2009; 1998), Wechsler; Nakano (2003; 2002). The analysis points to the formation of creative individuals in the classroom, through the reading of literature. Reposition the literary education front of the new social demands. Resizes the function of school in children s development, considering the children s skill in exploring, testing hypotheses and making use of their creative thinking, in climate of freedom mental. It signals, in this way, the teacher like a mediator, promoting a favorable to the development of creative thinking environment, a stimulating atmosphere, which enhances the expression of creative thinking in community

O latim, uma língua morta?: uma metáfora em análise: o olhar da lingüística aplicada e suas implicações para o ensino

The focus of this research is the teaching of the Latin language. Due to the fact that its teaching has been facing a growing crisis in the last four decades, which currently persists, we ponder about external and internal causes of its decline, aiming at pointing out an alternative that enable us to find a way out of this situation. So, our research questions mainly concern how the teaching of Latin is viewed amongst the academic society, also investigating if it has kept up with the development of the scientific reflection about human language and the new approaches on language teaching. Furthermore, we analyse the contribution that the study of Latin can provide to the academic formation of language teachers and try to identify the areas of knowledge that can contribute to a reshaping of its teaching. Based on these guidelines, we have established as the goals of this research: 1) to reflect about the current situation of the teaching of Latin and the causes of its decline; 2) to determine its social representation among teachers and students of the Language Courses, as a way of defining the role it fulfills in the academic formation of teachers; 3) to accomplish an exploratory study of some handbooks that show alternative proposals on how to teach Latin, in order to detect their adequacy to current times and to the goals of the academic study of languages; 4) to offer an alternative proposal on how to teach Latin that takes into account the principles of Applied Linguistics, considering the socio-historical and cultural aspects of the language, enabling it to meet the requirements set by modern times. This research is divided into two parts. The first part presents the theoretical framework. We map the studies about Latin teaching inside and outside Brazil and argue against the concept of Latin being a dead language, presenting arguments set on changing this view. Then we describe and comment the notions of literacy, genre and culture, which helped us understand the reasons for the decline of the teaching of Latin and to point out suitable ways to overcome the crisis. The second part is dedicated to reflecting on the literacy practices in Latin teaching. We began by examining the answers to the questionnaires given to students and teachers about the view of Latin in the Language Courses; then we reflect on the teaching-learning of Latin as an academic literacy practice followed by an analysis of the didactic material used in teaching Latin. Finally, we suggest an approach of the familiar letter genre in ancient Rome as a means of teaching Latin in a contextualized way

A importância da problematização na construção do conhecimento em saúde comunitária

Neste artigo, relatase a experiência de devolução de conhecimentos produzidos por meio de uma pesquisa-ação educativa em saúde, efetivada em uma comunidade local, e demonstrase que, por meio do diálogo proporcionado pela problematização, surgiram oportunidades de reflexão coletiva acerca de problemas vividos por todos, oferecendo condições para o desenvolvimento de cidadãos mais participativos, mais críticos e, principalmente, mais ativos diante de sua realidade. O objetivo da pesquisa foi o de trabalhar com a população a relação entre moscas domésticas e saúde ambiental, problematizando as questões relativas a saúde e ambiente nos bairros Jardim Morada do Sol e Parque Residencial Francisco Belo Galindo, em Presidente Prudente, São Paulo, Brasil. Utilizou-se, para isso, a metodologia da pesquisa-ação, e como referencial teórico a educação popular de Paulo Freire, problematizandose as condições de saúde em áreas urbanas periféricas pobres e analisandose a experiência de articulação de atores sociais na resolução dos seus problemas de saúde. Ao final, indicam-se alguns aspectos que foram apreendidos na investigação acerca dos processos educativos comunitários em saúde, pelos quais, partindo-se das reflexões sobre o ambiente, foram descortinados problemas ambientais e de saúde mais amplos que afetavam a comunidade.

Efeitos das inomogeneidades da matéria em Cosmologias Aceleradas

The recent observational advances of Astronomy and a more consistent theoretical framework turned Cosmology in one of the most exciting frontiers of contemporary science. In this thesis, homogeneous and inhomogeneous Universe models containing dark matter and different kinds of dark energy are confronted with recent observational data. Initially, we analyze constraints from the existence of old high redshift objects, Supernovas type Ia and the gas mass fraction of galaxy clusters for 2 distinct classes of homogeneous and isotropic models: decaying vacuum and X(z)CDM cosmologies. By considering the quasar APM 08279+5255 at z = 3.91 with age between 2-3 Gyr, we obtain 0,2 < OM < 0,4 while for the j3 parameter which quantifies the contribution of A( t) is restricted to the intervalO, 07 < j3 < 0,32 thereby implying that the minimal age of the Universe amounts to 13.4 Gyr. A lower limit to the quasar formation redshift (zJ > 5,11) was also obtained. Our analyzes including flat, closed and hyperbolic models show that there is no an age crisis for this kind of decaying A( t) scenario. Tests from SN e Ia and gas mass fraction data were realized for flat X(z)CDM models. For an equation of state, úJ(z) = úJo + úJIZ, the best fit is úJo = -1,25, úJl = 1,3 and OM = 0,26, whereas for models with úJ(z) = úJo+úJlz/(l+z), we obtainúJo = -1,4, úJl = 2,57 and OM = 0,26. In another line of development, we have discussed the influence of the observed inhomogeneities by considering the Zeldovich-Kantowski-DyerRoeder (ZKDR) angular diameter distance. By applying the statistical X2 method to a sample of angular diameter for compact radio sources, the best fit to the cosmological parameters for XCDM models are OM = O, 26,úJ = -1,03 and a = 0,9, where úJ and a are the equation of state and the smoothness parameters, respectively. Such results are compatible with a phantom energy component (úJ < -1). The possible bidimensional spaces associated to the plane (a , OM) were restricted by using data from SNe Ia and gas mass fraction of galaxy clusters. For Supernovas the parameters are restricted to the interval 0,32 < OM < 0,5(20") and 0,32 < a < 1,0(20"), while to the gas mass fraction we find 0,18 < OM < 0,32(20") with alI alIowed values of a. For a joint analysis involving Supernovas and gas mass fraction data we obtained 0,18 < OM < 0,38(20"). In general grounds, the present study suggests that the influence of the cosmological inhomogeneities in the matter distribution need to be considered with more detail in the analyses of the observational tests. Further, the analytical treatment based on the ZKDR distance may give non-negligible corrections to the so-calIed background tests of FRW type cosmologies

Evolução da terminoliga princípio contábil baseada na Escola Norte-Americana

This research has as objective of study the evolution of the accountancy princliple terminology which is present in the accounting conceptual framework. The scene of this research will have as target the North American School of Accounting. The choice of the searched terminology is its relevance in the study of the Accounting Theory. To understand the evolution of the accountancy thought, will be boarded: the influence of the Feudal System and the Mercantilism in the European economic conception; the importance of the Industrial Revolution in the beginning of the accounting standards and the influence of England in the formation of the North American School of Accounting. With relation to U.S.A., the development of the economic-financial scene of the American society will be evaluated, focusing the contribution in the search of the construction of an applied theoretical framework to the Accounting. The economic-financial development of U.S.A. provided the sprouting of new users with specific necessities. The necessity of the user for useful information for the decision taking, unchained the process of research directed toward the establishment of an applied Accountancy terminology. In this process, the paper exerted for the responsible accountancy organisms for the accounting standards will be boarded, as well as the professionals associations which had invested in researches, aiming at to elaborate a body of accountancy principles and to adjust the accountancy procedures to the necessities of the users. To reach the research objective, a bibliographical revision in specialized literature will be effected, adopting the historical method, in the period that understands the development of the North American School of Accounting. As result of the research, it can conclude that the evolution process of the terminology which is studied presents a structural logical problem, because the impossibility of the construction of a theoretical framework, having as bases the principle terminology. The impossibility occurred in function of the reach attributed to the term, which made a difficult in its application in the elaboration of the accountancy procedures