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Comunicación: Contabilidad y desarrollo económico. El papel de los modelos contables de predicción. especial referencia a las NIC´s

Listed author(s):
  • Tua, Jorge
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    La Contabilidad ha ejercido, a lo largo de la historia, un notable papel en el Desarrollo Económico. Partiendo de tan importante elemento de reflexión, este trabajo plantea una doble pregunta: ¿cuáles han sido los cambios conceptuales experimentados en la Contabilidad en las últimas décadas?. Y, por otro lado, ¿cuáles deben de ser las características a introducir o a potenciar para que nuestra disciplina siga cumpliendo su cometido de apoyo al Desarrollo Económico?. Historically, accounting has played a significant role in Economic Development. Against this important backdrop, this study addresses two interlinked issues. First, what are the main conceptual changes that have taken place in accounting in the last few decades? And, second, which should be the characteristics to introduce or highlight in our discipline to ensure that accounting keeps fostering Economic Development?.

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    Article provided by Asociación Española de Contabilidad y Administración de Empresas (AECA). Spanish Accounting and Business Administration Association. in its journal Gestión Joven.

    Volume (Year): (2009)
    Issue (Month): 4 (December)

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    Handle: RePEc:ges:articl:2008-10:138-166
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