Abstract

http://ssrn.com/abstract=1985158
 
 

Footnotes (8)



 


 



Crisis de la Práctica Contable vs. Crisis Epistemológica de la Contabilidad (Accounting Practice in Crisis vs. Philosophical Accounting in Crisis)


Fabio Enrique Maldonado-Veloza


University of the Andes

November 3, 2011


Abstract:     
La contabilidad ha adquirido no sólo una alta visibilidad como disciplina, sino que ha contribuido con su quehacer a crear auténticas crisis económicas; en honor a su creciente importancia, ya pueden denominarse crisis contables. Se tomarán algunas ilustraciones sobre la crisis de la contabilidad de Macintosh (2005), pero algunos argumentos están igualmente en dificultades; aquí se propone que la salud de la representación epistemológica no está tan grave como se le intenta explicar y describir en relación con las crisis de la práctica contable.

As a discipline, Accounting has acquired not only a high visibility, but also it has contributed to the creation of authentic economic crisis; due to its relevant importance, they can be called accounting crisis. The paper will examine Macintosh (2005) explanation of crisis but it will prove that this kind of arguments is also in crisis; the paper claims that the methodological representation is in good shape, even though the wrong pictures related to the accounting practice.

Note: Downloadable document is in Spanish.

Number of Pages in PDF File: 18

Keywords: Accounting crisis, Macintosh, representation, philosohy of accounting

JEL Classification: M41, B41

working papers series


Download This Paper

Date posted: January 14, 2012  

Suggested Citation

Maldonado-Veloza, Fabio Enrique, Crisis de la Práctica Contable vs. Crisis Epistemológica de la Contabilidad (Accounting Practice in Crisis vs. Philosophical Accounting in Crisis) (November 3, 2011). Available at SSRN: http://ssrn.com/abstract=1985158 or http://dx.doi.org/10.2139/ssrn.1985158

Contact Information

Fabio Enrique Maldonado-Veloza (Contact Author)
University of the Andes ( email )
Merida
Venezuela
Feedback to SSRN


Paper statistics
Abstract Views: 814
Downloads: 190
Download Rank: 92,561
Footnotes:  8

© 2014 Social Science Electronic Publishing, Inc. All Rights Reserved.  FAQ   Terms of Use   Privacy Policy   Copyright   Contact Us
This page was processed by apollo1 in 0.250 seconds