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

Listed author(s):
  • Nohora García


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    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)."

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    Article provided by UN - RCE - CID in its journal REVISTA CUADERNOS DE ECONOMÍA.

    Volume (Year): (2012)
    Issue (Month): (June)

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    Handle: RePEc:col:000093:009963
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