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García Casella, Carlos Luis (2007)
Publisher: Universidad de Buenos Aires. Facultad de Ciencias Económicas. Sección de Investigaciones Contables "Profesor Juan Alberto Arévalo"
Languages: Spanish; Castilian
Types: Article
Subjects: CONTABILIDAD SOCIAL, DESARROLLO HUMANO, ECONOMIA
Para lograr una plena colaboración entre la contabilidad y la economía un aspecto importante es reconocer el enfoque científico de la contabilidad que deriva de su concepto, sus características, los términos primitivos que utiliza y sus supuestos básicos. En base a la hipótesis de existencia de segmentos contables, se concentra en el denominado contabilidad social según la definición del profesor emérito de la Universidad de Buenos Aires William Leslie Chapman. Se trata sus dos partes principales: contabilidad macro social y la contabilidad microsocial. Fil: García Casella, Carlos Luis. Universidad de Buenos Aires. Facultad de Ciencias Económicas. Buenos Aires. Argentina
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