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Contabilidad y contexto: regulación, teoría e investigación fronética

Author

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  • Mauricio Gómez Villegas

Abstract

It is essential to assess whether accounting regulation, theory and research are addressing needs of context. Given current globalization, the idea has been extended according to which international regulation has better quality to local regulation and it can prescribe in an efficient way production of accounting information for all entities, regardless of context in which they operate. Likewise, a pretension of scientific research is to find regularities and universal laws, which abstract from contexts and historical processes to produce explanatory and predictive theories. So, this paper aims to raise some characteristic elements of frontier approach to evaluate its relevance and power for research, theory and accounting regulation concerned about context. Phronesis is one of Aristotelian virtues that complements episteme and techne. Phronesis will help understand historical processes and context to strengthen accounting regulation, theory and research.

Suggested Citation

  • Mauricio Gómez Villegas, 2017. "Contabilidad y contexto: regulación, teoría e investigación fronética," Econógrafos, Escuela de Economía 022790, Universidad Nacional de Colombia, FCE, CID.
    • Handle: RePEc:col:000176:022790
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    JEL classification:

    • M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other
    • Y40 - Miscellaneous Categories - - Dissertations - - - Dissertations

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