Abstract

MEJIA-SOTO, Eutimio; MONTES-SALAZAR, Carlos Alberto  and  DAVILA-GIRALDO, Gloria Cecilia. Introducción a la propuesta contable de García-Casella. Cuad. Contab. [online]. 2011, vol.12, n.30, pp.127-164. ISSN 0123-1472.

The present work embodies an introduction to the thoughts on accountancy developed by Argentinian professor Carlos Luis García-Casella, who has proposed the development of a general accounting theory departing from the work of Richard Matterssich, going beyond the idea of restraining accounting knowledge to areas such as economy, management or financing. The author establishes a wide connection for Accountancy, allowing it to support the financial, managerial, economical, social and political accounting models, using qualitative and quantitative, monetary and non-monetary representations.

Keywords : Accounting theory; models; systems; segments; investigation; universe of speech; measurement; Cost accounting; financial accounting social accounting; accounting research; Teoria contabilistica; Contabilidade de custos.

        · abstract in Spanish | Portuguese     · text in Spanish     · Spanish ( pdf )