Publication: Hitos de la Investigación Moderna (Segunda Mitad de Siglo)
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Date
2000
Authors
Mattessich, Richard
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Publisher
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DOI
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info:eu-repo/semantics/article
Description
Abstract
Esta conferencia ofrece un breve estudio de la investigación contable más importante de la segunda mitad
del siglo XX. Comienza con la "revolución contable" de los años cincuenta y sesenta, que introdujo herramientas
analíticas y estadísticas, así como una rigurosa investigación empírica en nuestro campo. A continuación
discute la consolidación de esta investigación durante las siguientes décadas, prestando especial
atención a la contabilidad de la inflación durante los años setenta, la aplicación de la economía de
la información y la teoría de la agencia a la contabilidad, así como a la "teoría de la contabilidad positiva"
y la reacción por parte del "campo crítico-interpretativo" y otros colegas. Además, enfatiza la gran
variedad de nuevos aspectos de investigación incorporados en los años ochenta. Por último, la conferencia
se centra en la versión reciente de la "teoría del beneficio limpio" y sus consecuencias
This paper offers a concise survey of majar accounting research during the second half of the 20th century. /t begins with the "revolutionary accounting" of the 1950s and 1960s which introduced analytical and statistical tools as well as rigorous empírica[ research to our subject. lt then discusses the consolidation of this research during the subsequent decades, drawing attention to the concern with inflation accounting during the 1970s, the application ofinformation economics and agency theory to accounting, as well as to ''positive accounting theory" and the reaction from the "critical-interpretive camp" and other quarters. Furthermore, it emphasizes the great variety of new research aspects introduced during the 1980s. Finally, the paper draws attention to the recent version of the "clean surplus theory" and its consequences
This paper offers a concise survey of majar accounting research during the second half of the 20th century. /t begins with the "revolutionary accounting" of the 1950s and 1960s which introduced analytical and statistical tools as well as rigorous empírica[ research to our subject. lt then discusses the consolidation of this research during the subsequent decades, drawing attention to the concern with inflation accounting during the 1970s, the application ofinformation economics and agency theory to accounting, as well as to ''positive accounting theory" and the reaction from the "critical-interpretive camp" and other quarters. Furthermore, it emphasizes the great variety of new research aspects introduced during the 1980s. Finally, the paper draws attention to the recent version of the "clean surplus theory" and its consequences
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Teoría contable e historia , Economia de la información , Teoría de la agencia , Campo crítico-interpretativo versus positivo , Teoría del beneficio limpio , Accounting theory and history , Información economics , Agency theory , Critical-interpretative vs. positive camp , Clean surplus theory , 20th century (second half) , Siglo XX (segunda mitad) , Siglo 20 (segunda mitad)
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