Serviços Personalizados
Journal
Artigo
Indicadores
- Citado por SciELO
- Acessos
Links relacionados
- Citado por Google
- Similares em SciELO
- Similares em Google
Compartilhar
Cuadernos de Contabilidad
versão impressa ISSN 0123-1472
Resumo
URIBE-BOHORQUEZ, Maria Victoria. Characterization of the Evolution in the Concept of Accounting from 1900 to 2010. Cuad. Contab. [online]. 2014, vol.15, n.37, pp.239-259. ISSN 0123-1472.
The characterization of the evolution in the concept of accounting from 1990 to 2010 contributes innovative elements in academic and research development. Likewise, studying the role and scope of this discipline in the current corporate environment allows planning its contribution to Small and Medium-Sized Companies, as an essential component of the recent history of accounting.
Palavras-chave : accounting; pyme (small and medium-sized companies); evolution; concept; approach; accounting- 1990-2010; small and medium-sized companies.