Resumen

RUEDA DELGADO, Gabriel. Accounting for the Internationalization and Globalization: Hegemony and Dissent. Pap.polit. [online]. 2013, vol.18, n.1, pp.285-319. ISSN 0122-4409.

The proposal for a role for accounting information in globalization and internationalization automatically generates the response of convergence with international standards. However, although functional to the current model, this response does not provide the means to solve the country's serious social and political crisis partly caused by the way the country has decided to insert itself. Thus this theoretical work and review of the international relations, globalization and financial accounting and corporate responsibility literature suggests that accounting should assume a role different from the functional role of IFRS, showing instead, in a broader and deeper way, the current social effects of existing globalization and internationalization processes, qualifying public debate, and even contributing to new directions for such insertion to take place in a way that differs from the prevailing one.

Palabras clave : Globalisation; Internationalization; Accounting; Hegemony; Dissent; Globalization; accounting; hegemony; financial accounting; foreign relations.

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