LA CONTABILIDAD: SU CONTENIDO PROYECTIVO EN EL CONTEXTO DE LAS PREDICCIONES
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| Xuất bản năm: | Pecvnia no. 15 (2012), p. 59-78 |
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| Tác giả chính: | |
| Được phát hành: |
Juan Lanero Fernandez
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| Những chủ đề: | |
| Truy cập trực tuyến: | Citation/Abstract Full Text Full Text - PDF |
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| Bài tóm tắt: | The paper emphasizes financial accounting content, but without closing the social and environmental dimensions of the discipline. Be part of the framing as a social technology that is more scientific technique social context. From there it follows the empirical application to be linked to decision making. In this framework, products and activities, including the control, are essentially predictive. We moved away from the object and then traditional field based on the description of the past (mainly for its historical registry database) to explain this. That context explanatory and predictive of Accounting is the "help" to make correct decisions. Accounting focuses on what we consider financial variables to make predictions, but, obviously, does not guarantee the result. We maintain that their raison d'etre is now predicting the future (not only through technical protocols of the forecast, but also by revealing historical information), the possibility of future reading key. Identified some projection methodologies applied. [PUBLICATION ABSTRACT] |
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| số ISSN: | 1699-9495 2340-4272 |
| Nguồn: | ABI/INFORM Global |