%0 Journal Article
%T Introducci¨®n a la propuesta contable de Garc¨ªa-Casella
%A Mej¨ªa-Soto
%A Eutimio
%A Montes-Salazar
%A Carlos Alberto
%A D¨¢vila-Giraldo
%A Gloria Cecilia
%J Cuadernos de Contabilidad
%D 2011
%I Scientific Electronic Library Online
%X the present work embodies an introduction to the thoughts on accountancy developed by argentinian professor carlos luis garc¨ªa-casella, who has proposed the development of a general accounting theory departing from the work of richard matterssich, going beyond the idea of restraining accounting knowledge to areas such as economy, management or financing. the author establishes a wide connection for accountancy, allowing it to support the financial, managerial, economical, social and political accounting models, using qualitative and quantitative, monetary and non-monetary representations.
%K accounting theory
%K models
%K systems
%K segments
%K investigation
%K universe of speech
%K measurement
%K cost accounting
%K financial accounting social accounting
%K accounting research
%K teoria contabilistica
%K contabilidade de custos.
%U http://www.scielo.org.co/scielo.php?script=sci_abstract&pid=S0123-14722011000100006&lng=en&nrm=iso&tlng=en