What is Accounting
Abstract
The paper tries to show if Accounting is a discipline that is recognized as an object.
In search of an answer backed by the judgment of those who have investigated in search of finding the definition on this debatable matter, who intends that search finds himself or herself before a great variety of diverse opinions.
The answers that are obtained differed between qualifying Accounting as a pure or applies science, technique or technology, art or an instrument to explain the achievement of an object.
The result of the task recognizes for Accounting the role of informing the person – natural or ideal – about the periodic financial consequences of managing the economic entity – company – that it created to develop that activity.
Downloads
References
Arreghini, H.R. (2019), “El reconocimiento del costo financiero total en la valoración financiera dinámica de la Contabilidad”, Contabilidad y Auditoría de F.C.E. de la UBA, nº 49: pp. 15-48.
Arreghini, H.R. (2019), “El diferimiento del impuesto a las ganancias”, Escritos contables y de administración de F.C.E. de la UNS, vol.10, nº 2: pp. 69-86.
Bértora, H.R. (1975), “Teoría de la Contabilidad”, Ediciones Macchi.
Chapman, W.L. (1965), “Existe un concepto científico de la contabilidad “, Centro de estudiantes de Ciencias Económicas.
García Duque, C. (2009), “¿Qué significa hacer ‘pensamiento contable’? Elementos para comprensión de algunos problemas teóricos involucrados en tal actividad”, Lumila 10: pp. 98-114.
Gil Fabra, J.M. (2018), “Elogio de la Contabilidad (crítica)”, Teuken Bidilay 9(12), pp. 23-54.
Mattessich, R. (2002), “Contabilidad y Métodos Analíticos. Medición y Proyección del Ingreso y la Riqueza en la Microeconomía y en la Macroeconomía”, La Ley S.A.
Mejía Soto E., Montes Salazar, C.A., Mora Roa G. y Quinteros Arenas, K. (2015), “Marco Conceptual de la Sociocontabilidad: Un enfoque desde la teoría tridimensional de la Contabilidad T3C”, Documentos de Trabajo de Contabilidad Social”, Año 8 nº 1, UBA Económicas, pp. 13-47.
Pareto, W. (1945), “Manual de Economía Política”, Editorial Atalaya
Savater, F. (2005), “La infancia recuperada”, Santillana
Scarano, E. (2018), “Algunos problemas de la CONAM según la concepción de Mattessich en critique of accounting”, Actas de las XXIII Jornadas de -Epistemología de las Ciencias Económicas. Instituto Interdisciplinario de Economía Política F.C.E. UBA, pp. 301-305
Tua Pereda, J. (1995), “Evolución del concepto de contabilidad a través de sus definiciones”, Recopilación de artículos del autor. Centro Interamericano Jurídico Financiero Medellin, Colombia 1995, pp. 121-188.
Copyright (c) 2022 Contabilidad y Auditoría
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
Those authors who have publications with this magazine accept the following terms:
- Authors will retain their copyrights and guarantee the journal the right of first publication of their work, which will be simultaneously subject to the Creative Commons Attribution-NonCommercial 4.0 International (CC BY-NC 4.0) License, which allows third parties to copy and redistribute the material in any medium or format.
- Authors are allowed and recommended to disseminate their work on the Internet (eg in institutional telematic archives or on their website) before and during the submission process, which can lead to interesting exchanges and increase citations. of the published work.
Under the following terms, users agree on:
- Attribution — Giving proper credit, provide a link to the license, and indicate if changes were made.
- NonCommercial — Not ussing the material for commercial purposes.
Contabilidad y Auditoría is licensed under a Creative Commons Attribution Non-Commercial 4.0 License. Permissions beyond the scope of this license may be available at Contabilidad y Auditoría.
