La Contabilidad Internacional: incluye visión histórica, paradigma y teorías
DOI:
https://doi.org/10.26820/reciamuc/3.(3).julio.2019.921-952Keywords:
Contabilidad Internacional, Corrientes Filosóficas, Sociología Contable, Paradigmas Contables, Historia Contable, Ciencias ContablesAbstract
El objetivo de la presente investigación busca disertar sobre la contabilidad internacional desde una visión histórica general, paradigmas y teorías, con incidencia en la ciencia contable, a los fines de abordar los planteamientos investigativos desde la Teoría Crítica de la Contabilidad, haciendo énfasis en los aportes de los investigadores contables, apoyados metodológicamente en revisión de literatura especializada. En este sentido, podemos indicar sobre los intentos recientes por re-conceptualizar el papel de la contabilidad internacional en las organizaciones y la sociedad. El concepto de contabilidad internacional, sin embargo, no se tiene desarrollado dentro de una sola tradición teórica, más bien surge de varias tradiciones sociológicas o corrientes filosóficas como el idealismo, realismo, positivismo e interpretacionismo, cada una sugiriendo una perspectiva distinta sobre los fenómenos y abriendo nuevas áreas para la investigación. Este artículo revisa perspectivas teóricas, ubicando las investigaciones existentes sobre contabilidad internacional dentro de ellas y sugiere algunas áreas para futuras investigaciones.
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