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

18 Pages Posted: 14 Jan 2012  

Fabio Enrique Maldonado-Veloza

University of the Andes

Date Written: 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.

Notes: Downloadable document is in Spanish.

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

JEL Classification: M41, B41

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: https://ssrn.com/abstract=1985158 or http://dx.doi.org/10.2139/ssrn.1985158

Fabio Enrique Maldonado-Veloza (Contact Author)

University of the Andes ( email )

Merida
Venezuela

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