Some considerations in accounting research throughout history. Consequences in regulation.
Abstract
CONTINENTAL EUROPEAN AUTHORS. ACCOUNTING RESEARCH PROGRAMMES The aim of this paper is to see how accounting has been flexible to social, political and economical changes and how accounting regulation has accompanied this process To achieve our goal we make a synthesis of traditional planning in accounting research. This paper considers Continental European authors from late XIX to early XX century, to reach Cañibano and accounting research programmes, as well as Tua Pareda with accounting research subprogrammes.
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