Approach to Mattessich's research about the philosophical basis of accounting

The work is an approach to the itinerary of the philosophy of science applied to accounting following the Mattessich’s research, with the aim of serving as an reflection point for addressing different problems from accounting. From a joint initial analysis of some of his texts, a reflective itinerar...

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Detalles Bibliográficos
Autor principal: García Fronti, Inés Mercedes
Formato: Artículo publishedVersion Articles Artículos de Investigación
Lenguaje:Español
Publicado: FACULTAD DE CIENCIAS ECONÓMICAS - UNIVERSIDAD DE BUENOS AIRES 2019
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Acceso en línea:https://ojs.economicas.uba.ar/Contyaudit/article/view/1605
https://repositoriouba.sisbi.uba.ar/gsdl/cgi-bin/library.cgi?a=d&c=contabit&d=1605_oai
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Sumario:The work is an approach to the itinerary of the philosophy of science applied to accounting following the Mattessich’s research, with the aim of serving as an reflection point for addressing different problems from accounting. From a joint initial analysis of some of his texts, a reflective itinerary is drawn that covers more than thirty-five years. In his work, the author links accounting with the economy, places it as an applied social discipline, conducts an approach with a critical approach, performs an analysis from different perspectives and emphasizes the vision of accounting from practical needs.