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El papel de la partida doble en la representación contable Patterns in Neighboring Areas Colombia

Author

Listed:
  • Fabiola Loaiza Robles

    (Universidad de Manizales)

Abstract

"La tesis desarrollada establece que la contabilidad como disciplina de naturaleza social hace parte de la realidad social, como tal, representa unos intereses internos y externos a la misión. La base de la representación contable es la partida doble como estructura sígnica que cumple una función simbólica en el ámbito contable y que además cuenta con diversas formas de representación que han evolucionado con el uso de herramientas matemáticas que permiten otros niveles de abstracción y nuevas miradas de la teoría contable en un plano de mayor abstracción y análisis de los aspectos lógico-formales, que hacen evolucionar la contabilidad en la medida en que crecen las necesidades sociales."

Suggested Citation

  • Fabiola Loaiza Robles, 2007. "El papel de la partida doble en la representación contable 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 8-23, Diciembre.
    • Handle: RePEc:mnz:lumina:v:0:y:2007:i:08:p:8-23
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    File URL: http://revistasum.umanizales.edu.co/ojs/index.php/Lumina/article/view/1182/1258
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    More about this item

    Keywords

    Representación contable; representación semiótica; partida doble; formas de representación;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • B21 - Schools of Economic Thought and Methodology - - History of Economic Thought since 1925 - - - Microeconomics
    • B22 - Schools of Economic Thought and Methodology - - History of Economic Thought since 1925 - - - Macroeconomics

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