Reflection on the theoretical basis of accounting as a science

Accounting and its current discourse for some researchers of the subject shouldn’t be considered a science nor theory given that the use of their conceptual bases its limited to the simple application of rules and procedures, ensuring strict compliance with international precepts which aim is to del...

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Bibliographic Details
Main Authors: Martínez Meza, Edgar A., Arteaga Urdaneta, Yraima C.
Format: Online
Language:spa
Published: Facultad de Ciencias Económicas. Instituto de Economía y Finanzas 2014
Subjects:
Online Access:https://revistas.unc.edu.ar/index.php/acteconomica/article/view/10699