As partidas dobradas nos E.U.A.: discussões e tendências.

Autores/as

  • Valerio Nepomuceno

Palabras clave:

partida doble, contabilidad descriptiva, contabilidad prescriptiva, contabilidad uniforme, contabilidad - historia, Contabilidad social

Resumen

Este trabajo tiene el propósito de discutir algunos intentos científicos para relegar a un segundo plano, la metodología de partida doble en la contabilidad de los Estados Unidos, teniendo en cuenta las tensiones contable-culturales causadas entre Europa continental y EE.UU. desde 1930. La discusión surgió entre algunos países europeos que intentaban consolidar la contabilidad uniforme, y los EE.UU., que trataban de poner en práctica la contabilidad prescriptiva. Esta investigación histórica detectó que esta tensión ha provocado que los EE.UU. rechacen la contabilidad uniforme, desarrollada en Europa continental, e intenten relegar la partida doble, en beneficio de los reportes financieros. No obstante, se encontró también que en la práctica profesional, la contabilidad por partida doble sigue determinando los registros contables en EE.UU., a pesar de los recientes esfuerzos teóricos por un nuevo lenguaje contable a través de eventos.

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Biografía del autor/a

Valerio Nepomuceno

Valerio Nepomuceno es graduado en Ciencias Contables del Centro Universitario del Distrito Federal UDF Brasilia, Especialista en Administración Financiera del Instituto de Cooperación y Asistencia Técnica de la UDF y Especialista en Auditoría de la Fundación Getulio Vargas. Es uno de los principales representantes del Neopatrimonialismo Contable brasileño, miembro de la Academia Brasilera de Ciencias Contables y de la American Accounting Association AAA.

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Publicado

2015-06-30

Cómo citar

Nepomuceno, V. (2015). As partidas dobradas nos E.U.A.: discussões e tendências. Teuken Bidikay - Revista Latinoamericana De Investigación En Organizaciones, Ambiente Y Sociedad, 6(6), 41–61. Recuperado a partir de https://revistas.elpoli.edu.co/index.php/teu/article/view/1046

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