The Phenomenon of professional services firms, and critical accounting; an approach from accounting theory

Professional services firms (PSF) play a highly critical role in the knowledge-based economy. For this reason, the need arises to analyze the consequencies that they generate in the accounting profession, since understanding the direction of new organizations and specifically that of the profession...

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Autor principal: Richón, Elisa
Formato: Artículo publishedVersion Articles Artículos de Investigación
Lenguaje:Español
Publicado: FACULTAD DE CIENCIAS ECONÓMICAS - UNIVERSIDAD DE BUENOS AIRES 2020
Materias:
Firmas de servicios profesionales
Rol del contador
Teoría contable
Corrientes contables
Contabilidad crítica
Professional services firms
Accountant role
Accounting theory
Accounting currents
Critical accounting
Acceso en línea:https://ojs.economicas.uba.ar/Contyaudit/article/view/1743
https://repositoriouba.sisbi.uba.ar/gsdl/cgi-bin/library.cgi?a=d&c=contabit&d=1743_oai
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Repositorio Digital de la Universidad de Buenos Aires (UBA) de Universidad de Buenos Aires
id I28-R145-1743_oai
record_format dspace
spelling I28-R145-1743_oai2025-02-11 Richón, Elisa 2020-06-03 Professional services firms (PSF) play a highly critical role in the knowledge-based economy. For this reason, the need arises to analyze the consequencies that they generate in the accounting profession, since understanding the direction of new organizations and specifically that of the profession itself is a valid tool to face the diverse requirements of the modern world. This problem will be approached from an analytical and critical way, relating concepts such as; accounting definitions, epistemological notes, segments and participants involved, and accounting currents, thus seeking to integrate all these contents in a systemic way Las empresas de servicios profesionales (FSP) desempeñan un papel sumamente crítico en la economía basada en el conocimiento. Por este motivo surge la necesidad de analizar, las implicancias que generan en el área contable, ya que, comprender el rumbo de las nuevas organizaciones y específicamente el de la propia profesión es una herramienta válida para enfrentar los diversos requerimientos del mundo moderno. Esta problemática, será abordada desde una forma analítica y crítica relacionando conceptos tales como; definiciones de contabilidad acordes, notas epistemológicas, segmentos y sujetos involucrados, y corrientes contables, buscando así integrar todos estos contenidos de una manera sistémica. application/pdf text/html https://ojs.economicas.uba.ar/Contyaudit/article/view/1743 spa FACULTAD DE CIENCIAS ECONÓMICAS - UNIVERSIDAD DE BUENOS AIRES https://ojs.economicas.uba.ar/Contyaudit/article/view/1743/2474 https://ojs.economicas.uba.ar/Contyaudit/article/view/1743/2486 Contabilidad y Auditoría; Núm. 51 (26): CONTABILIDAD Y AUDITORIA Enero - Junio 2020; 87 - 108 1852-446X 1515-2340 Firmas de servicios profesionales Rol del contador Teoría contable Corrientes contables Contabilidad crítica Professional services firms Accountant role Accounting theory Accounting currents Critical accounting The Phenomenon of professional services firms, and critical accounting; an approach from accounting theory El Fenómeno de las firmas de servicios profesionales, y la contabilidad crítica; un abordaje desde la teoría contable info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Articles Artículos de Investigación https://repositoriouba.sisbi.uba.ar/gsdl/cgi-bin/library.cgi?a=d&c=contabit&d=1743_oai
institution Universidad de Buenos Aires
institution_str I-28
repository_str R-145
collection Repositorio Digital de la Universidad de Buenos Aires (UBA)
language Español
orig_language_str_mv spa
topic Firmas de servicios profesionales
Rol del contador
Teoría contable
Corrientes contables
Contabilidad crítica
Professional services firms
Accountant role
Accounting theory
Accounting currents
Critical accounting
spellingShingle Firmas de servicios profesionales
Rol del contador
Teoría contable
Corrientes contables
Contabilidad crítica
Professional services firms
Accountant role
Accounting theory
Accounting currents
Critical accounting
Richón, Elisa
The Phenomenon of professional services firms, and critical accounting; an approach from accounting theory
topic_facet Firmas de servicios profesionales
Rol del contador
Teoría contable
Corrientes contables
Contabilidad crítica
Professional services firms
Accountant role
Accounting theory
Accounting currents
Critical accounting
description Professional services firms (PSF) play a highly critical role in the knowledge-based economy. For this reason, the need arises to analyze the consequencies that they generate in the accounting profession, since understanding the direction of new organizations and specifically that of the profession itself is a valid tool to face the diverse requirements of the modern world. This problem will be approached from an analytical and critical way, relating concepts such as; accounting definitions, epistemological notes, segments and participants involved, and accounting currents, thus seeking to integrate all these contents in a systemic way
format Artículo
publishedVersion
Articles
Artículos de Investigación
author Richón, Elisa
author_facet Richón, Elisa
author_sort Richón, Elisa
title The Phenomenon of professional services firms, and critical accounting; an approach from accounting theory
title_short The Phenomenon of professional services firms, and critical accounting; an approach from accounting theory
title_full The Phenomenon of professional services firms, and critical accounting; an approach from accounting theory
title_fullStr The Phenomenon of professional services firms, and critical accounting; an approach from accounting theory
title_full_unstemmed The Phenomenon of professional services firms, and critical accounting; an approach from accounting theory
title_sort phenomenon of professional services firms, and critical accounting; an approach from accounting theory
publisher FACULTAD DE CIENCIAS ECONÓMICAS - UNIVERSIDAD DE BUENOS AIRES
publishDate 2020
url https://ojs.economicas.uba.ar/Contyaudit/article/view/1743
https://repositoriouba.sisbi.uba.ar/gsdl/cgi-bin/library.cgi?a=d&c=contabit&d=1743_oai
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