As partidas dobradas nos E.U.A.: discussões e tendências.
Palavras-chave:
partida doble, contabilidad descriptiva, contabilidad prescriptiva, contabilidad uniforme, contabilidad - historia, Contabilidad socialResumo
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.Métricas do artigo
Resumo: 415 PDF (Español (España)): 200Referências
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