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Economía política y contabilidad. Un asunto para repensar en el marco de las ciencias sociales Patterns in Neighboring Areas Colombia

Author

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  • Édgar Gracia López

    (Universidad de Manizales)

Abstract

"El presente artículo tiene por objetivo exponer problemáticas del saber contable en su relación con la economía y la sociedad, comprendiendo alcances, limitaciones y algunas incidencias en el andar de América Latina. En general, las ciencias sociales refieren a la contabilidad como un saber técnico subsidiario de la economía, de carácter registral y otorgándole un sentido descriptivo de sucesos relacionados con los hechos económicos y financieros. Desde luego, buena parte de la problemática de esta región de conocimientos se debe a que se desconoce las potencialidades teórico-prácticas de la contabilidad, su papel histórico y especial función social, de cara a la conservación, control y reproducción de la riqueza social."

Suggested Citation

  • Édgar Gracia López, 2007. "Economía política y contabilidad. Un asunto para repensar en el marco de las ciencias sociales Patterns in Neighboring Areas Colombia," Lúmina. Revista iberoamericana de Contabilidad, Administración y Economía, Facultad de Ciencias Contables, Económicas y Administrativas, Universidad de Manizales., vol. 0(8), pages 156-171, Diciembre.
    • Handle: RePEc:mnz:lumina:v:0:y:2007:i:08:p:156-171
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    File URL: http://revistasum.umanizales.edu.co/ojs/index.php/Lumina/article/view/1189/1265
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    More about this item

    Keywords

    Contabilidad; economía política; valoración; ciencias sociales; control;
    All these keywords.

    JEL classification:

    • A13 - General Economics and Teaching - - General Economics - - - Relation of Economics to Social Values
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • C44 - Mathematical and Quantitative Methods - - Econometric and Statistical Methods: Special Topics - - - Operations Research; Statistical Decision Theory

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