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Apuntes de economía ortodoxa a la regulación contable, elementos para la comprensión y critica de las normas contables

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  • Jorge Alexander Rodríguez Otálora

Abstract

La intencionalidad de este artículo es, desde el punto de vista de la economía ortodoxa, presentar los fundamentos de la regulación contable, estableciendo recorridos conceptuales que nos permitan comprender los supuestos que la fundamentan. Las categorías de mercado, agente, institución, norma, regla, entre otras, enmarcadas en las posturas neoclásica y neoinstitucional son el telón de fondosobre el cual se analizará la contabilidad. Se revisan diferentes teorías que sustentan la regulación económica para comprender el proceso regulativo en sí. El escrito es de carácter introductorio, intentando brindar argumentos teóricos ortodoxos a la discusión acerca del proceso de convergencia contable.

Suggested Citation

  • Jorge Alexander Rodríguez Otálora, 2012. "Apuntes de economía ortodoxa a la regulación contable, elementos para la comprensión y critica de las normas contables," Revista Facultad de Ciencias Económicas, Universidad Militar Nueva Granada, December.
    • Handle: RePEc:col:000180:011722
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    More about this item

    Keywords

    Regulación; Contabilidad; Economíneo clásica; economía neoinstitucional; Agentes.;
    All these keywords.

    JEL classification:

    • B41 - Schools of Economic Thought and Methodology - - Economic Methodology - - - Economic Methodology
    • B52 - Schools of Economic Thought and Methodology - - Current Heterodox Approaches - - - Historical; Institutional; Evolutionary; Modern Monetary Theory;
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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