Problems in the historical development of accounting
DOI:
https://doi.org/10.17533/udea.rc.26133Keywords:
phenomena, macro-meso-micro accounting, hypothetical-deductive, traffic flows, international standardsAbstract
It is proposed that the main problem in accounting stems from its development based on practice rather than universal principles. In part, this is owing to accounting norms are implemented conforming to the needs of the moment, the needs of hegemonic economic groups or those of another nature. We must create a universal conceptual framework; otherwise a new way of accounting will emerge for each form of valuation or measurement.
Downloads
References
AICPA-Amercan Institute of Certified Public Accountants. (1953). Accounting Research and Terminollogy Bulletin, núm. 1.
Blanche, R. (1955). La axiomática [edición electrónica]. Chile: Escuela de filosofía Universidad arcis.
Kedrov, M. B. y Spirkin, A. (1968). La ciencia. México: Grijalbo.
Marvin, L. C. y Lam, J. W. (1981). Constructing a Theory of Accounting an Axiomatic Approach. The Accounting Review, N° 3.
Mepham, M. J. (1988), Matrix-Based Accounting: A Comment. Accounting and Business Research, 72(18), 375-378.
Mattessich, R. (1957). Towards a general and axiomatic foundation of Accountancy. Accounting Research, 8, 328-355.
Mattessich, R. (1964/2002). Accounting and analytical methods (Contabilidad y métodos analíticos). Homewood, Illinois: Richard Irwin.
Morales, J. (2014).Tratamiento contables de operaciones de reestructuración, Revista contable, 18, 41-54.
Quesada, F. J. (2004), Aproximación a la metodología de la ciencia. Universidad de Casilla.
Tua, J. (1983). Subprogramas de investigación en la emisión de principios contables. Técnica contable, Octubre, 361-380.
Downloads
Published
How to Cite
Issue
Section
License
Author’s copyright of the articles is transferred to the University of Antioquia to have abstracts and full texts available in databases that disseminate each issue’s contents. However, the authors may disseminate their work published in the Journal through their personal pages and institutional repositories.
