Accounting systemic: An approach from the hegemonic and critical perspectives

This research work aims, in the first place, to give a meta-theoretical sense to accounting by introducing the notion of Accounting Systemic, which is epistemologically approached from some postulates of the Argentine philosopher Mario Bunge. Second, an accounting taxonomy is presented that emphasiz...

Descripción completa

Detalles Bibliográficos
Autor principal: Guamán Calvopiña, Marcelo
Formato: Artículo publishedVersion Articles Artículos de Investigación
Lenguaje:Español
Publicado: FACULTAD DE CIENCIAS ECONÓMICAS - UNIVERSIDAD DE BUENOS AIRES 2021
Materias:
Sistemas Contables
Enfoque Sistémico
Teoría Contable
Corrientes Contables
Accounting Systems
Systemic Approach
Accounting Theory
Accounting Currents
Acceso en línea:https://ojs.economicas.uba.ar/Contyaudit/article/view/2141
https://repositoriouba.sisbi.uba.ar/gsdl/cgi-bin/library.cgi?a=d&c=contabit&d=2141_oai
Aporte de:
Repositorio Digital de la Universidad de Buenos Aires (UBA) de Universidad de Buenos Aires
Descripción
Sumario:This research work aims, in the first place, to give a meta-theoretical sense to accounting by introducing the notion of Accounting Systemic, which is epistemologically approached from some postulates of the Argentine philosopher Mario Bunge. Second, an accounting taxonomy is presented that emphasizes the accounting segments, especially those in the microenterprise field, and their information users. Finally, the contributions of the hegemonic and critical accounting perspectives to the Accounting Systemic are explained, which constitutes a technological tool of accounting, as a scientific discipline.

Ejemplares similares