Influences of the reasonability criterion in accounting representation and the rational decision making

Abstract

There are two objectives that mobilize the preparation of this article of reflection: on the one hand, is to perform a scan on the process of building the test of reasonableness and representation of financial statements, and other, it seeks to analyze and describe from the perspective of bounded rationality, incidents that occur on the process in making decisions of users of accounting information. The thesis here is that will hold the test of reasonableness has a direct influence on the representation in the financial statements and this criterion, in turn, determines the rational process of decision making of users of accountant information.