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Formación y contrastación de las teoría científicas en contabilidad Patterns in Neighboring Areas España

Author

Listed:
  • Vicente Montesinos Julve

    (Universidad de Valencia, España)

Abstract

Los problemas de formación y contrastación de las teorías científcas en contabilidad los abordaremos a continuacion separando los propios del conocimiento descriptivo de los de tipo normativo. Posteriormente nos ocuparemos del enlace entre ambos tipos de teorías y concluiremos con algunas consideraciones sobre la naturaleza científica de nuestra disciplina, derivadas de los planteamientos contemplados.

Suggested Citation

  • Vicente Montesinos Julve, 2000. "Formación y contrastación de las teoría científicas en contabilidad Patterns in Neighboring Areas España," Lúmina. Revista iberoamericana de Contabilidad, Administración y Economía, Facultad de Ciencias Contables, Económicas y Administrativas, Universidad de Manizales., vol. 0(3), pages 7-14, Diciembre.
  • Handle: RePEc:mnz:lumina:v:0:y:2000:i:03:p:7-14
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    File URL: http://revistasum.umanizales.edu.co/ojs/index.php/Lumina/article/view/1131/1217
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    More about this item

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • H57 - Public Economics - - National Government Expenditures and Related Policies - - - Procurement
    • D85 - Microeconomics - - Information, Knowledge, and Uncertainty - - - Network Formation

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