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A propósito del libro "Accounting theory: research, regulation and accounting practice" de Michael Gaffikin

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  • Nohora García

Abstract

En el libro Accounting theory: research, regulation and accounting practice", elprofesor australiano Michael Gaffikin ofrece al lector una idea del origen y ampliodesenvolvimiento de la teoría contable durante el siglo XX "cuyo desarrollo hasido dominado por Estados Unidos" (Gaffikin, 2008, p. 32). Plantea, igualmente,los desafíos y problemas actuales de la regulación y la profesión contable. Porejemplo, el autor precisa que ante la incapacidad de lograr un acuerdo sobre lasmediciones apropiadas, la tendencia mundial es a instaurar medidas determinadasarbitrariamente (Gaffikin, 2008, p. 154)."

Suggested Citation

  • Nohora García, 2012. "A propósito del libro "Accounting theory: research, regulation and accounting practice" de Michael Gaffikin," Revista Cuadernos de Economia, Universidad Nacional de Colombia, FCE, CID, June.
    • Handle: RePEc:col:000093:009963
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