La discusión sobre la teoría contable: reflexiones sobre la disciplina contable en el campo económico y sobre la economía en lo social

Hugo R. Arreghini
Additional contact information
Hugo R. Arreghini: Universidad del Centro de la Provincia de Buenos Aires (UNICEN), Facultad de Ciencias Económicas. Tandil, República Argentina. Facultad de Ciencias Económicas (FCE-UBA). Ciudad Autónoma de Buenos Aires, República Argentina.

Proyecciones, IIEC, Univeridad Nacional de La Plata., 2019, issue 13, 61-72

Abstract: The most recent research done on the scope of Accounting is aimed at giving it a broader scope, which seeks to project it to incumbencies of the Economy and Sociology.This work tries to verify thefeasibility of this attempt, especially in terms of the relationship that is intended to be attributed as an instrument to inspire future investment decisions and corrections of socially and environmentally reprehensible business practices.As the incremental purpose of these proposals affects the structure of the system on which the Accounting is based, this writing seeks to compare the fundamentals of the discipline with the purpose of an accounting theory that would be comprehensive of these new paradigms, to argue about the perspectives that it finds, for its acceptance or rejection.It is, however, practically demonstrated the possible incursion of the discipline in the macroeconomic field, confirmed from the consolidation of accounting statements that explain the microeconomic, when it propose to be auxiliary to the Economy, to inform about the past annual evolution.

Keywords: Real object; Useful end; Informative destination; Accounting statement; Social report. (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2019
References: Add references at CitEc
Citations:

Downloads: (external link)
https://revistas.unlp.edu.ar/proyecciones/article/view/9322 (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:lap:proyec:6

DOI: 10.24215/26185474e005

Access Statistics for this article

More articles in Proyecciones, IIEC, Univeridad Nacional de La Plata. from Instituto de Investigaciones y Estudios Contables, Facultad de Ciencias Económicas, Universidad Nacional de La Plata Contact information at EDIRC.
Bibliographic data for series maintained by Gisela Büechele ().