The social and natural environment can generate a patrimonial phenomenon and the change in capital can cause a social and natural phenomenon in the surroundings of the social cell's patrimony. There is constant interaction between them. Whenever there is a movement of property, there is a motor cause, be it endogenous (Administrative, personnel, etc.) and exogenous, external to the social cell (Economic, social, ecological, government, etc.). Heritage does not move by itself, it needs an agent cause that acts on it.
Human need is a fundamental motive in the existence of the patrimonial phenomenon in the organization. For example: the person feels the need to buy bread. He goes to the bakery and buys it, thus creating an accounting phenomenon in the company. Generates equity movement. 'Accounting for, an equity element moves when it 'exercises its function', that is, it fulfills the utility for which it was constituted'. (See Scientific doctrinal evolution of accounting in Brazil by Marco Antônio Amaral Pires). Every time the bakery sells bread, there is a need to put it back for sale and, thus, the patrimonial need tends to infinity.
The accounting record, of this fact, of the sale of goods and cash inflows is important, but the most important is to understand what happened in the essence of aziendal wealth, in the relationship of liquidity systems, of resultability etc. and this occurs in all companies that sell merchandise, whether small, medium or large, wherever it is and this occurs in the past, present or future, so this is a scientific matter.
Understanding the accounting fact is fundamental in the study of accounting science and Neopatrimonialism is concerned with this.
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Per Werno Herckert
Columnist Brazil School
Economy - Brazil School
Would you like to reference this text in a school or academic work? Look:
DANTAS, James. "Motor Cause of the Heritage Phenomenon"; Brazil School. Available in: https://brasilescola.uol.com.br/economia/causa-motora-fenomeno-patrimonial.htm. Accessed on June 27, 2021.
