Of mesopotamia to tapioqueiras of Olinda the accounting thought is revealed

Authors

  • Luiz Carlos Miranda Universidade Federal de Pernambuco
  • Sheila Sayuri Kataoka Universidade Federal de Pernambuco
  • Josenildo dos Santos Universidade Federal de Pernambuco
  • Gabriela Monteiro da Costa Silveira Universidade Federal de Pernambuco

DOI:

https://doi.org/10.17524/repec.v5i3.159

Keywords:

Informal business. Assets control. Semiotics

Abstract

This research aims to investigate how the control method is developed by the tapioqueiras from Alto da Sé, in the city of Olinda. Questionnaires were applied in a sample of 32 tapioqueiras crowded at the Alto da Sé and registered by the association, and non structured interview with the president of the association. The research examined characteristics related to the persons involved in this activity, the financial management practices, adopted by tapioqueiras and their perception on the same theoretical concepts statements. The conclusion drawn by this study is that the control method developed by the tapioqueiras from Alto da Sé, in the city of Olinda has a specific logic, empirical, non-uniform, which is thought accounting in its basic form and with different interpretations for signs presented by the accounting terminology. Thus, this study helps to identify the practices of financial-economic control and use or knowledge of accounting language for small traders in the country.

Author Biographies

Luiz Carlos Miranda, Universidade Federal de Pernambuco

Ph. D. Program In Agribusiness - University of Illinois em 1997. Atualmente é Editor da RIC - Revista de Informação Contabil e membro do conselho editorial de varios periodicos, Professor do Mestrado em C.Contabeis da UFPE e Pesquisador do Conselho Nacional de Desenvolvimento Científico e Tecnológico.

Sheila Sayuri Kataoka, Universidade Federal de Pernambuco

Mestranda do Programa de Pós-Graduação em Ciências Contábeis da Universidade Federal de Pernambuco. Participante do Grupo de Pesquisa em Sistema de Informações Atuarias e Modelos Contabilométricos.

Josenildo dos Santos, Universidade Federal de Pernambuco

doutorado em Matemática - University of Wisconsin - Madison (1987) e Pós-Doutorado em Contabilidade e Atuária-USP-FEA(2006). Atualmente é professor associado I da Universidade Federal de Pernambuco(UFPE) , Coordenador do Curso de Ciências Atuariais e Vice-Coordenador do Doutorado em matemática Computacional na Instituição. Lider do Grupo de Pesquisa em Sistema de Informações Atuarias e Modelos Contabilométricos.

Gabriela Monteiro da Costa Silveira, Universidade Federal de Pernambuco

Graduanda em Ciências Contábeis da UFPE. Participante do Grupo de Pesquisa em Sistema de Informações Atuarias e Modelos Contabilométricos.

Downloads

Published

2011-11-16

How to Cite

Miranda, L. C., Kataoka, S. S., dos Santos, J., & Silveira, G. M. da C. (2011). Of mesopotamia to tapioqueiras of Olinda the accounting thought is revealed. Journal of Education and Research in Accounting (REPeC), 5(3). https://doi.org/10.17524/repec.v5i3.159

Issue

Vol. 5 No. 3 (2011)

Section

Articles

License

Authors who publish with this journal agree to the following terms:

Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under Creative Commons Attribution 3.0 Unported License, which allows the sharing of the work and recognition of authorship and its initial publication in this journal. This license allows others to distribute, remix, adapt, or create derivative works, even for commercial purposes, provided credit is given for the original creation.

b)There is no financial compensation to the authors in any capacity, for articles published in RePEc.

c) The articles published in RePEc are the sole responsibility of the authors.