A propósito del libro "Accounting theory: research, regulation and accounting practice" de Michael Gaffikin
AbstractEn el libro “Accounting theory: research, regulation and accounting practice”, el profesor australiano Michael Gaffikin ofrece al lector una idea del origen y amplio desenvolvimiento de la teoría contable durante el siglo XX “cuyo desarrollo ha sido dominado por Estados Unidos” (Gaffikin, 2008, p. 32). Plantea, igualmente, los desafíos y problemas actuales de la regulación y la profesión contable. Por ejemplo, el autor precisa que ante la incapacidad de lograr un acuerdo sobre las mediciones apropiadas, la tendencia mundial es a instaurar medidas determinadas arbitrariamente (Gaffikin, 2008, p. 154).
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Bibliographic InfoArticle provided by UN - RCE - CID in its journal REVISTA CUADERNOS DE ECONOMÍA.
Volume (Year): (2012)
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