期刊名称：Revista Innovar Journal Revista de Ciencias Administrativas y Sociales
印刷版ISSN：2248-6968
出版年度：2003
卷号：1
期号：21
页码：127-138
语种：
出版社：Universidad Nacional de Colombia - Sede Bogotá
摘要：This article offers some thoughts about the position of accountancy in the current context, giving a general overview of its evolution as a discipline and its permanent transformation. An attempt is made to use several definitions of accountancy to highlight those elements which have determined it as being a discipline and its contents which must respond or become more involved in current economic reality, characterised by globalisation and international financial markets’ impact. Accountancy must become more flexible within this context, be able to respond quickly to changes in the economic setting and have the necessary qualities for objectively reporting to interested parties.
关键词：Accountancy;Economic Involvement;Macro-Accountancy;Micro-Accountancy;Social Accountancy;Chaos Theory;Regulation;Harmonisation;Paradigm of Utility;Contabilidad;Vinculación Económica;Macrocontabilidad;Microcontabilidad;Contabilidad Social;Teoría del Caos;Regulación;Armonización;Paradigma de Utilidad;Comptabilité;Macro Comptabilité;Incorporation Économique;Micro Comptabilité;Comptabilité Sociale;Théorie du Chaos;Régulation;Harmonisation;Paradigme de L´Utilité
