Template-Type: ReDIF-Article 1.0
Author-Name: Hugo R. Arreghini
Author-Workplace-Name: Universidad del Centro de la Provincia de Buenos Aires (UNICEN), Facultad de Ciencias Económicas. Tandil, República Argentina. Facultad de Ciencias Económicas (FCE-UBA). Ciudad Autónoma de Buenos Aires, República Argentina.
Title: La discusión sobre la teoría contable: reflexiones sobre la disciplina contable en el campo económico y sobre la economía en lo social
Abstract: The  most  recent  research  done  on  the  scope  of  Accounting  is  aimed  at  giving  it  a broader scope, which seeks to project it to incumbencies of the Economy and Sociology.This  work  tries  to  verify  thefeasibility  of  this  attempt,  especially  in  terms  of  the relationship  that  is  intended  to  be  attributed  as  an  instrument  to  inspire  future  investment decisions and corrections of socially and environmentally reprehensible business practices.As the incremental purpose of these proposals affects the structure of the system on which  the  Accounting  is  based,  this  writing  seeks  to  compare  the  fundamentals  of  the discipline  with  the  purpose  of  an  accounting  theory  that  would  be  comprehensive  of  these new paradigms, to argue about the perspectives that it finds, for its acceptance or rejection.It  is,  however,  practically  demonstrated    the  possible  incursion  of  the  discipline  in the  macroeconomic  field,  confirmed  from  the  consolidation  of  accounting  statements  that explain the  microeconomic, when it propose to be auxiliary to the Economy, to inform about the past annual evolution.
Classification-JEL: M41
Keywords: Real  object,  Useful  end,  Informative  destination,  Accounting  statement, Social report.
Journal: Proyecciones
Pages: 61-72
Issue: 13
Number: 6
Year: 2019
Month: January-December
DOI:https://doi.org/10.24215/26185474e005
File-URL: https://revistas.unlp.edu.ar/proyecciones/article/view/9322
File-Format: Application/pdf
Handle: RePEc:lap:proyec:6