Identificação e Descrição das Primeiras Ferramentas de Controle Contábil Através da Ciberarqueologia
Authors: Schmidt Paulo , Santos José Luiz dos 
Published: March 2018

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Accent 6" /> <w:LsdException Locked="false" Priority="49" Name="List Table 4 Accent 6" /> <w:LsdException Locked="false" Priority="50" Name="List Table 5 Dark Accent 6" /> <w:LsdException Locked="false" Priority="51" Name="List Table 6 Colorful Accent 6" /> <w:LsdException Locked="false" Priority="52" Name="List Table 7 Colorful Accent 6" /> <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Mention" /> <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Smart Hyperlink" /> </w:LatentStyles> </xml><![endif]--> <!--[if gte mso 10]> <mce:style><! /* Style Definitions */ table.MsoNormalTable	{mso-style-name:"Tabela normal";	mso-tstyle-rowband-size:0;	mso-tstyle-colband-size:0;	mso-style-noshow:yes;	mso-style-priority:99;	mso-style-parent:"";	mso-padding-alt:0cm 5.4pt 0cm 5.4pt;	mso-para-margin:0cm;	mso-para-margin-bottom:.0001pt;	mso-pagination:widow-orphan;	font-size:12.0pt;	font-family:Cambria;	mso-ascii-font-family:Cambria;	mso-ascii-theme-font:minor-latin;	mso-hansi-font-family:Cambria;	mso-hansi-theme-font:minor-latin;	mso-fareast-language:EN-US;} --> <!--[endif] --> <!--StartFragment--> <p class="p1" style="text-align: justify; text-justify: inter-ideograph;"><span style="font-size: 12.0pt; font-family: Times;">Esse estudo buscou analisar como as novas ferramentas cibernéticas estão contribuindo para o aprimoramento da compreensão de como os <em>tokens</em> e os envelopes de argila eram utilizados como ferramentas de controle contábil na sociedade pré-histórica. Para operacionalizar a análise desse estudo, os dados foram capturados a partir da conjugação de duas modalidades de pesquisa: pesquisa bibliográfica e pesquisa documental. </span><span style="font-size: 12.0pt; font-family: Times; color: #212121; mso-ansi-language: PT;" lang="PT">Os primeiros estudos sobre <em>tokens</em> e envelopes foram desenvolvidos, especialmente, por </span><span style="font-size: 12.0pt; font-family: Times;">Mattessich, a partir das pesquisas da arqueóloga Schmandt-Besserat, porém, estavam voltados para uma análise arqueológica tradicional e sem o uso de ferramentas cibernéticas. O uso de tecnologias cibernéticas digitais criou novas perspectivas investigativas para estudos históricos, especialmente em áreas como a arqueologia. A digitalização das imagens dos <em>tokens</em> e dos envelopes permitiu que estudiosos de História da Contabilidade tivessem acesso mais fácil aos documentos, catálogos, repositórios e banco de dados, sem que o acervo histórico estivesse fisicamente disponível para análise. Para muitos acadêmicos seria impossível visualizar as peças contábeis históricas sem esse processo de digitalização. Além disso, a própria degradação das peças com o passar do tempo e com o manuseio dos pesquisadores está sendo mitigada com a digitalização e impressão de réplicas de <em>tokens</em> e envelopes em 3D. Ao mesmo tempo, os benefícios de escanear os envelopes, ao contrário de quebrá-los, não é apenas pela natureza não-destrutiva dos testes, mas pela capacidade de analisar a estrutura interna da argila, permitindo inspecionar as dobras, as inclusões e as mudanças de densidade na argila, produzindo indícios claros de como esses artefatos foram construídos. Portanto, </span><span style="font-size: 12.0pt; font-family: Times; color: #212121; mso-ansi-language: PT;" lang="PT">a simulação real dos <em>tokens</em> e dos envelopes muda a compreensão do pesquisador, tendo na hiper-realidade virtual uma possibilita de aprimorar a interação com o passado da Contabilidade.</span></p> <!--EndFragment-->