Accounting Information General Theory: a study about its origins and a subsequent historic evolution
DOI:
https://doi.org/10.17533/udea.rc.325314Keywords:
aristotelian communication, messages distortion, messages distortion sources, accounting historic evolution model of Albino Mathias SteinstrasserAbstract
This study is based on the fact that human being has been always concerned about knowing the origin, growth, and development of the different knowledge constituent disciplines. In the same way that many other disciplines, Current Accounting includes several human knowledge areas, its origins at the beginning of civilization, and its current evolutionary stage allows to characterize it as “a business language”. Authors understand that is reasonable to suppose that, when accounting as a communication process is analyzed, it can have a clear vision of nature and accounting function purpose within an economical system. That opportunity exists because basic structure of communication theory can be usefully applied in the development of many of the areas of the accounting research. In addition, it will be able to reveal new aspects of the accountability as Ecology, Economics and other several social sciences integrator system.
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