LA CONTABILIDAD: SU CONTENIDO PROYECTIVO EN EL CONTEXTO DE LAS PREDICCIONES

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Bibliografski detalji
Izdano u:	Pecvnia no. 15 (2012), p. 59-78
Glavni autor:	Gil, Jorge Manuel
Izdano:	Juan Lanero Fernandez
Teme:	Studies Decision making Financial statements Financial reporting Accounting
Online pristup:	Citation/Abstract Full Text Full Text - PDF
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Opis
Sažetak:	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]
ISSN:	1699-9495 2340-4272
Izvor:	ABI/INFORM Global