No. 60 (2012)

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

Artículos

  • Accounting, Ontology, and theFuture

    Richard Mattessich
    15-40
    |Abstract
    = 1269 veces | PDF (ESPAÑOL (ESPAÑA))
    = 1261 veces|
    DOI: https://doi.org/10.17533/udea.rc.14681

  • The Relevance of Intangibles in Financial Information

    Leandro Cañibano Calvo
    41-54
    |Abstract
    = 829 veces | PDF (ESPAÑOL (ESPAÑA))
    = 770 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
    = 362 veces | PDF (ESPAÑOL (ESPAÑA))
    = 239 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
    = 1265 veces | PDF (ESPAÑOL (ESPAÑA))
    = 961 veces|
    DOI: https://doi.org/10.17533/udea.rc.14685

  • Accounting: Projective Content in the Predictions Context

    Jorge Manuel Gil
    95-117
    |Abstract
    = 932 veces | PDF (ESPAÑOL (ESPAÑA))
    = 1013 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
    = 3691 veces | PDF (ESPAÑOL (ESPAÑA))
    = 10652 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
    = 285 veces | PDF (ESPAÑOL (ESPAÑA))
    = 175 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
    = 778 veces | PDF (ESPAÑOL (ESPAÑA))
    = 446 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
    = 3382 veces | PDF (ESPAÑOL (ESPAÑA))
    = 3038 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
    = 1805 veces | PDF (ESPAÑOL (ESPAÑA))
    = 1555 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
    = 336 veces | PDF (ESPAÑOL (ESPAÑA))
    = 120 veces|
    DOI: https://doi.org/10.17533/udea.rc.14692