Crisis de la Práctica Contable vs. Crisis Epistemológica de la Contabilidad (Accounting Practice in Crisis vs. Philosophical Accounting in Crisis)
La contabilidad ha adquirido no sólo una alta visibilidad como disciplina, sino que ha contribuido con su quehacer a crear auténticas crisis económicas; en honor a su creciente importancia, ya pueden denominarse crisis contables. Se tomarán algunas ilustraciones sobre la crisis de la contabilidad de Macintosh (2005), pero algunos argumentos están igualmente en dificultades; aquí se propone que la salud de la representación epistemológica no está tan grave como se le intenta explicar y describir en relación con las crisis de la práctica contable.As a discipline, Accounting has acquired not only a high visibility, but also it has contributed to the creation of authentic economic crisis; due to its relevant importance, they can be called accounting crisis. The paper will examine Macintosh (2005) explanation of crisis but it will prove that this kind of arguments is also in crisis; the paper claims that the methodological representation is in good shape, even though the wrong pictures related to the accounting practice
Year of publication: |
2012
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Authors: | Maldonado-Veloza, Fabio Enrique |
Publisher: |
[2012]: [S.l.] : SSRN |
Subject: | Rechnungswesen | Accounting | Wirtschaftskrise | Economic crisis | Finanzkrise | Financial crisis | Währungskrise | Currency crisis | Krisenmanagement | Crisis management |
Saved in:
freely available
Extent: | 1 Online-Ressource (18 p) |
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Type of publication: | Book / Working Paper |
Language: | English |
Notes: | Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments November 3, 2011 erstellt |
Other identifiers: | 10.2139/ssrn.1985158 [DOI] |
Classification: | M41 - Accounting ; B41 - Economic Methodology |
Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10013112406
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