Introducción a la propuesta contable de García-Casella

the present work embodies an introduction to the thoughts on accountancy developed by argentinian professor carlos luis garcía-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.