Contabilidad y contexto: regulación, teoría e investigación fronética

Mauricio Gómez Villegas

Econógrafos, Escuela de Economía from Universidad Nacional de Colombia, FCE, CID

Abstract: It is essential to assess whether accounting regulation, theory and research are addressing needs of context. Given current globalization, the idea has been extended according to which international regulation has better quality to local regulation and it can prescribe in an efficient way production of accounting information for all entities, regardless of context in which they operate. Likewise, a pretension of scientific research is to find regularities and universal laws, which abstract from contexts and historical processes to produce explanatory and predictive theories. So, this paper aims to raise some characteristic elements of frontier approach to evaluate its relevance and power for research, theory and accounting regulation concerned about context. Phronesis is one of Aristotelian virtues that complements episteme and techne. Phronesis will help understand historical processes and context to strengthen accounting regulation, theory and research.

Keywords: Investigación Contable; Regulación Contable; Contexto; Investigación Frontética (search for similar items in EconPapers)
JEL-codes: M49 Y40 (search for similar items in EconPapers)
Pages: 35
Date: 2017-09
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Published in Econografos

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Persistent link: https://EconPapers.repec.org/RePEc:col:000176:022790

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