No. 60 (2012)

View No. 60 (2012)
Published: 2013-03-01

Artículos

  • Accounting, Ontology, and theFuture

    Richard Mattessich
    15-40
    |Abstract
    = 1132 veces | PDF (ESPAÑOL (ESPAÑA))
    = 1107 veces|
    DOI: https://doi.org/10.17533/udea.rc.14681

  • The Relevance of Intangibles in Financial Information

    Leandro Cañibano Calvo
    41-54
    |Abstract
    = 734 veces | PDF (ESPAÑOL (ESPAÑA))
    = 681 veces|
    DOI: https://doi.org/10.17533/udea.rc.14683

  • Descriptive Comparison of Government Financial Information Systems of Central American Countries

    Carlos Araya Leandro, Carmen Caba Pérez, Antonio M. López Hernández
    55-79
    |Abstract
    = 287 veces | PDF (ESPAÑOL (ESPAÑA))
    = 171 veces|
    DOI: https://doi.org/10.17533/udea.rc.14684

  • Some Issues Related to theMethodology of Scientific Research onAccounting Theory

    Mario Biondi
    81-93
    |Abstract
    = 1119 veces | PDF (ESPAÑOL (ESPAÑA))
    = 912 veces|
    DOI: https://doi.org/10.17533/udea.rc.14685

  • Accounting: Projective Content in the Predictions Context

    Jorge Manuel Gil
    95-117
    |Abstract
    = 846 veces | PDF (ESPAÑOL (ESPAÑA))
    = 941 veces|
    DOI: https://doi.org/10.17533/udea.rc.14686

  • The Evolution of the IASC into the IASB, and the Challenges It Faces

    Stephen A. Zeff
    119-164
    |Abstract
    = 3158 veces | PDF (ESPAÑOL (ESPAÑA))
    = 9419 veces|
    DOI: https://doi.org/10.17533/udea.rc.14687

  • Major Trends in the Evaluation of Municipal Financial Condition and the Crisis ManagementEffect

    Ana Plata Díaz, Gemma Pérez López, José L. Zafra Gómez
    165-178
    |Abstract
    = 221 veces | PDF (ESPAÑOL (ESPAÑA))
    = 148 veces|
    DOI: https://doi.org/10.17533/udea.rc.14688

  • Public Sector Reform and International Accounting Standards: the Case of Spain

    Isabel Brusca Alijarde, Vicente Montesinos Julve
    179-207
    |Abstract
    = 550 veces | PDF (ESPAÑOL (ESPAÑA))
    = 401 veces|
    DOI: https://doi.org/10.17533/udea.rc.14689

  • Problems of Social and EnvironmentalAccounting: Some Reflections about the Need for an Interdisciplinary Approach

    Inés García Fronti
    209-218
    |Abstract
    = 3156 veces | PDF (ESPAÑOL (ESPAÑA))
    = 2804 veces|
    DOI: https://doi.org/10.17533/udea.rc.14690

  • From positivism to the Epistemological Diversity: aNecessary Step for the Construction of Accounting Thought

    Marco Antonio Machado Rivera
    219-237
    |Abstract
    = 1609 veces | PDF (ESPAÑOL (ESPAÑA))
    = 1291 veces|
    DOI: https://doi.org/10.17533/udea.rc.14691

  • Modern Doctrinaire Thinking on Accounting and a Neopragmatic Proposal

    Rodrigo Antonio Chaves da Silva
    239-268
    |Abstract
    = 259 veces | PDF (ESPAÑOL (ESPAÑA))
    = 85 veces|
    DOI: https://doi.org/10.17533/udea.rc.14692