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Historia de la contabilidad: Una revisión de las perspectivas tradicionales y críticas de historiografía contable

Author

Listed:
  • Fabian Leonardo Quinche Martín

Abstract

ResumenLa importancia que ha tomado la historiacomo disciplina en el último siglo tiene unade sus raíces en la tensión existente entre lascorrientes tradicionales, y las vertientescríticas o de la 'nueva historia'. Estadiscusión se ha trasladado a la disciplinacontable otorgándonos en la actualidadmúltiples facetas que igualmente se puedenclasificar en la corriente tradicional y lacorriente crítica o nueva de la historia de lacontabilidad. Este ensayo aborda estadiscusión, recorriendo los elementosprincipales de las dos corrientes y senalandoalgunos de sus representantes másdestacados, con el fin de ser participar en undebate que no ha tenido lugar aún enColombia.

Suggested Citation

  • Fabian Leonardo Quinche Martín, 2007. "Historia de la contabilidad: Una revisión de las perspectivas tradicionales y críticas de historiografía contable," Revista Facultad de Ciencias Económicas, Universidad Militar Nueva Granada, July.
    • Handle: RePEc:col:000180:003847
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    File URL: http://www.umng.edu.co/revcieco/2006/PDF%20de%20Corel/Historia.pdf
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    More about this item

    Keywords

    contabilidad; historia de la contabilidad; escuelas de contabilidad;
    All these keywords.

    JEL classification:

    • M - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics
    • M - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics

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