Algunos escenarios de investigación sobre contabilidad financiera en el contexto internacional

Carlos Eduardo Castaño Rios

doi:10.17533/udea.rc.24100

Auteurs-es

Carlos Eduardo Castaño Rios Université d'Antioquia

DOI :

https://doi.org/10.17533/udea.rc.24100

Mots-clés :

Conservatisme, comptabilité financière, transparence, crise financière, recherche comptable.

Résumé

La recherche sur ce qu’on appelle la comptabilité financière a été au centre de l’attention de nombreux chercheurs du domaine comptable en raison de son impact particulier sur les processus d’attribution des ressources économiques des organisations, particulièrement, ce qui concerne au financement de l’investissement. Par conséquent, le présent travail de révision a pour objectif principal de mettre en évidence les relations qui préoccupent les plus aux chercheurs internationaux qui publient dans les revues les plus importantes de comptabilité dans le monde. Comme résultat final, on se génère des réflexions pour la recherche future qui puissent transcender ce qui jusqu’ici a été développé dans la poursuite d’un meilleur avenir pour la profession comptable et les organisations qui font l’objet de rapport d’information financier.

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