Resumen

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.

Palabras clave : accounting; pyme (small and medium-sized companies); evolution; concept; approach; accounting- 1990-2010; small and medium-sized companies.

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