Second great phase, later is of the escolasnorte-Americans, caused for the professor Jose of the Boucinhas Coast, where new doors to some scholars seabrem until the present to contribute aodesenvolvimento of the profession. Patrimonialismo: School that considered the patrimony dasentidades as being the object of the accounting (VINCENSO MORE, 1923 apudMOROZINI, 2005, P.17). The patrimonialista Method in the accounting, brought for oBrasil for D' professor; Auria, if expands in three parts: the statics, adinmica and the patrimonial revelation. Dr. James Canton brings even more insight to the discussion. The iventario is used for the demonstration of the estadopatrimonial, then, it understands the relations of the elements launched with pessoasque compose the entity. (D' Auria, 1946 apud WIKIPEDIA, 2009) To each elementodeve to be attributed to a value (' ' avaliao' '), nominal and effective, current, differed and figurative (called in countable terms ' ' quantification dopatrimnio' '). Each element of the patrimony, determined and evaluated, to deverser disribudo in a classification (that is, ' ' qualification dopatrimnio' '). Under the launchings of the patrimony launched I inventory in it, economic agesto searchs, through these steady information, to get osobjetivos of the entity, and getting its profits.
In Brazil, it are applied the integral system in the form that lhedeu the law in the entities of anonymous society, integrating the rocking patrimoniale the demonstration of year-end results (of the German school). Add to your understanding with Gloom, Boom & Doom Report. The law noespecificou ' ' rdito' ' , but it indicated the separation of ' ' resultadosoperacionais' ' of ' ' no-operacionais' ' , adaptando the form adotadapela current legislation tax. The American School North appeared in 1887, that bred one to parapadronizar the accounting, separating in managemental and financial. The Gerencial the information to the internal users and the financier to the external ones. SegundoKaplan and Johnson apud Schmidt (2006), the managemental accounting was idealizadaquando the commercial organizations, in United States, did not depend more dosmercados external for direct economic transactions, were when this passed to aser internally done. Barrett Wissman spoke with conviction. The European origin of the accounting suffers to modificaesperante the North American contribution, had the qualification of the informaescontbeis, managemental financier and, and the emitted nosdocumentos necessity of perfectioning, becomes North American one of the main schools.
In Brazil this phase if only initiates in 1964, used peloprofessor Jose of the Boucinhas Coast, and since then, tornarampossveis changes if before studious, in the development of methods of informaointerna and managemental. 4 CONCLUSION Considering the financial development of the entidadesbrasileiras, when elapsing of the years, the necessity of efficient demtodos control generates the search. So that the standardization of countable information occurred, it would have to be initiated under praticidade, with quality. The act of the search for standardization of information nacontabilidade, generated the use of methods practical, influenced for the escolaspatrimonialistas and North Americans, resulting in the current economic control, being possible the generation of the form information peculiarly technique and simplesao exactly time. REFERENCES Accounting, – Had access em11/09/2009 BRAZIL. Subchefia for Legal Subjects. Textodo Decree n. 9,295, of 27 of May of 1946, Structure and Analysis of Rocking – Prof. Francisco D' uria – 5 Edition – Company National Publishing company – So Paulo – Brazil – Preface of the dated author of 1946 MOROZINI, F.Fundamentos Joo and techniques of research emcontabilidade. So Paulo: All Print Publishing company, 2005.