Neto, Octavio R. de Mendonca; Cardoso, Ricardo Lopes; … - In: International Journal of Economics and Accounting 1 (2010) 4, pp. 316-330
This paper presents a comparative analysis about the temporal evolution of normative and positive approaches as paradigms in Brazil and the US accounting research. The study is based on results of a descriptive documental research in the papers published in the Revista de Contabilidade &...