Algunos escenarios de investigación sobre contabilidad financiera en el contexto internacional

Carlos Eduardo Castaño Rios

doi:10.17533/udea.rc.24100

Autores

Carlos Eduardo Castaño Rios Universidade de Antioquia

DOI:

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

Palavras-chave:

conservadorism, contabilidade financeir, transparência, crise financeira, pesquisa contábil

Resumo

A pesquisa sobre a denominada contabilidade financeira tem sido o centro de atenção de muitos pesquisadores da área contábil graças a seu especial impacto nos processos de designação de

recursos econômicos das organizações, em particular, o referente ao financiamento da inversão. Por

isso, este trabalho de revisão tem como objetivo central evidenciar as relações que mais preocupam

os pesquisadores internacionais que publicam nos journals de contabilidade mais importantes no

mundo. Como resultado final, decorrem reflexões para futuras pesquisas que possam transcender o

que até o momento tem sido desenvolvido na busca de um melhor futuro para a profissão contábil e

as organizações objeto de reportagem de informação financeira

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