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Sugerencias Metodológicas Para El Vínculo De Los Principios De La Contabilidad Generalmente Aceptados Y El Código De Ética Del Contador

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Author Info

  • Oscar Luis Delgado Abreu
  • Manuel Guerra Garcés
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    Abstract

    La UNESCO en 1998 definió las misiones esenciales de la educación superior para el siglo XXI: la formación de diplomados altamente calificados, constituyendo un amplio espacio para la formación superior y propiciando a la vez la difusión del conocimiento por medio de la investigación, lo que consolida el aprendizaje permanente y el desarrollo y perfeccionamiento de la educación en todos los niveles, incluyendo además la superación y capacitación del personal docente. En tal sentido el hombre será un cúmulo de conocimientos; un sistema, en sí mismo, de valores humanos, éticos y estéticos; conocedor, difusor y preservador de su propia cultura y de la universal. Con la proyección futura de legarla a las nuevas generaciones.

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    File URL: http://www.eumed.net/ce/2009a/dagg.htm
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    Bibliographic Info

    Article provided by Grupo Eumed.net (Universidad de Málaga) in its journal Contribuciones a la Economía.

    Volume (Year): (2009)
    Issue (Month): 2009-06 (June)
    Pages:

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    Handle: RePEc:erv:contri:y:2009:i:2009-06:19

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    Web page: http://www.eumed.net/ce/

    Related research

    Keywords: principios de la contabilidad; código de ética; contador;

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