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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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
Materias:	Historia de la contabilidad Contabilidad Filosofía de la ciencia Mattessich Accounting history Accounting Science’s philosophy
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
Aporte de:	Repositorio Digital de la Universidad de Buenos Aires (UBA) de Universidad de Buenos Aires

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spelling	I28-R145-1605_oai2025-02-11 García Fronti, Inés Mercedes 2019-12-17 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. El trabajo es una aproximación a algunas ideas de la filosofía de la ciencia aplicadas a la contabilidad y planteadas en la obra de Richard Mattessich. El objetivo del trabajo es presentar un punto de partida para el abordaje desde la contabilidad de diferentes problemáticas. En un análisis inicial de algunos de sus textos -que abarcan más de treinta y cinco años- Mattessich vincula a la contabilidad con la economía, la ubica como una disciplina social aplicada, efectúa un abordaje con una aproximación crítica, realiza un análisis desde diferentes perspectivas y enfatiza la visión de la contabilidad desde las necesidades prácticas. application/pdf text/html https://ojs.economicas.uba.ar/Contyaudit/article/view/1605 spa FACULTAD DE CIENCIAS ECONÓMICAS - UNIVERSIDAD DE BUENOS AIRES https://ojs.economicas.uba.ar/Contyaudit/article/view/1605/2276 https://ojs.economicas.uba.ar/Contyaudit/article/view/1605/2382 Contabilidad y Auditoría; Núm. 50 (25): CONTABILIDAD Y AUDITORIA. JULIO-DICIEMBRE 2019; 183 - 199 1852-446X 1515-2340 Historia de la contabilidad Contabilidad Filosofía de la ciencia Mattessich Accounting history Accounting Science’s philosophy Mattessich Approach to Mattessich's research about the philosophical basis of accounting Aproximación a la obra de Mattessich sobre los fundamentos filosóficos de la contabilidad info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Articles Artículos de Investigación https://repositoriouba.sisbi.uba.ar/gsdl/cgi-bin/library.cgi?a=d&c=contabit&d=1605_oai
institution	Universidad de Buenos Aires
institution_str	I-28
repository_str	R-145
collection	Repositorio Digital de la Universidad de Buenos Aires (UBA)
language	Español
orig_language_str_mv	spa
topic	Historia de la contabilidad Contabilidad Filosofía de la ciencia Mattessich Accounting history Accounting Science’s philosophy Mattessich
spellingShingle	Historia de la contabilidad Contabilidad Filosofía de la ciencia Mattessich Accounting history Accounting Science’s philosophy Mattessich García Fronti, Inés Mercedes Approach to Mattessich's research about the philosophical basis of accounting
topic_facet	Historia de la contabilidad Contabilidad Filosofía de la ciencia Mattessich Accounting history Accounting Science’s philosophy Mattessich
description	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.
format	Artículo publishedVersion Articles Artículos de Investigación
author	García Fronti, Inés Mercedes
author_facet	García Fronti, Inés Mercedes
author_sort	García Fronti, Inés Mercedes
title	Approach to Mattessich's research about the philosophical basis of accounting
title_short	Approach to Mattessich's research about the philosophical basis of accounting
title_full	Approach to Mattessich's research about the philosophical basis of accounting
title_fullStr	Approach to Mattessich's research about the philosophical basis of accounting
title_full_unstemmed	Approach to Mattessich's research about the philosophical basis of accounting
title_sort	approach to mattessich's research about the philosophical basis of accounting
publisher	FACULTAD DE CIENCIAS ECONÓMICAS - UNIVERSIDAD DE BUENOS AIRES
publishDate	2019
url	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
work_keys_str_mv	AT garciafrontiinesmercedes approachtomattessichsresearchaboutthephilosophicalbasisofaccounting AT garciafrontiinesmercedes aproximacionalaobrademattessichsobrelosfundamentosfilosoficosdelacontabilidad
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Approach to Mattessich's research about the philosophical basis of accounting

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