SciELO - Scientific Electronic Library Online

 
vol.13 issue16Fair Value and the Missing Correspondence between Accounting and AuditingStereoscopy, methods and applications in multiple fields of knowledge author indexsubject indexarticles search
Home Pagealphabetic serial listing  

Services on Demand

Journal

Article

Indicators

Related links

  • On index processCited by Google
  • Have no similar articlesSimilars in SciELO
  • On index processSimilars in Google

Share


Revista Científica General José María Córdova

Print version ISSN 1900-6586

Abstract

FRANCO RUIZ, Rafael Antonio. Heteropologic Dimension of Accounting Regulation: Critical Perspectives on Corporate Governance and Regulation. Rev. Cient. Gen. José María Córdova [online]. 2015, vol.13, n.16, pp.173-179. ISSN 1900-6586.

The relationship between corporate governance, social responsibility and accounting regulation on establishing organizations, identifying the sources of influence in the overall structure and functioning rules that constitute such a government. External influences to the organization, such as legislation, elements derived from the theory of the international regime on accounting and internal factors such as the commitment of the management are identified, to leverage its own objectives. These influences cause problems of convergence / divergence to recognize and incorporate rules, and risks making processes as a means of replacing the internal regulations of the nations in relation to rules of international law or theory of the international regime, because they are rooted in factors institutional and legitimacy that conjoin different interests, determining irreconcilable tensions within monologic thoughts, conceptions requiring heterotopológicas type to build solutions. From the review of current approaches a regulatory alternative focused on plurality, recognizing diversity, counter to the single thought, providing a solution to simplify complex instrumental contamétricas building structures is presented.

Keywords : accountics; critical accounting; corporate governance; accounting regulation; international regime theory.

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