Buchumschlag

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

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Veröffentlicht in:Pecvnia no. 15 (2012), p. 59-78
1. Verfasser: Gil, Jorge Manuel
Veröffentlicht:
Juan Lanero Fernandez
Schlagworte:
Studies
Decision making
Financial statements
Financial reporting
Accounting
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Abstract: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
Quelle:ABI/INFORM Global