La Teoría contable, los contadores públicos y la filosofía
The present work is a essay that tries to find points of contact between the accounting theory, the public accountants and the philosophy. My long path of teacher, researcher and also professional, has allowed me to try to translate personal experiences that served as point of game, in some case, to...
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| Formato: | Artículo publishedVersion Articles Artículos de Investigación |
| Lenguaje: | Español |
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FACULTAD DE CIENCIAS ECONÓMICAS - UNIVERSIDAD DE BUENOS AIRES
2012
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| Acceso en línea: | https://ojs.economicas.uba.ar/Contyaudit/article/view/53 https://repositoriouba.sisbi.uba.ar/gsdl/cgi-bin/library.cgi?a=d&c=contabit&d=53_oai |
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I28-R145-53_oai2025-02-11 Biondi, Mario 2012-03-23 The present work is a essay that tries to find points of contact between the accounting theory, the public accountants and the philosophy. My long path of teacher, researcher and also professional, has allowed me to try to translate personal experiences that served as point of game, in some case, to analyze the type of studies that us initiates in several aspects of the life. The full freedom of the individual to lead life demonstrates in the university and the average school must serve to get in the world of the reality, surely unknown, largely, till then. The community and the solidarity also led me to knowing groups of persons with ideal of service, between which is observed also philosophical principles that try to make the life of relation more pleasing and to confirm that always we are in conditions to do something for the others. Surely my conclusions might be qualified of rather risky but it is a question of achieving that supposed links, introducing concepts that derive from the sociology, branch of to know that must be considered for the interdependence that today exists between all the countries and, fundamentally, between inhabitants; certain events happened recently indicate to us how the plans can change in seconds for facts that are externally of our control and how the solidarity and the information are absolutely necessary. I wait that different, probably with better theoretical formation that I, they take the relay and we treat, between all, of whom the accounting theory is considered in the plane of importance that is deserved. El presente trabajo es un ensayo que pretende encontrar puntos de contacto entre la teoría contable, los contadores públicos y la filosofía. Mi larga trayectoria de docente, investigador y también profesional, me ha permitido tratar de traducir experiencias personales que sirvieron como punto de partida, en algún caso, para analizar el tipo de estudios que nos inicia en varios aspectos de la vida. La libertad plena del individuo para conducir su vida se manifiesta en la universidad y la escuela media debe servir para introducirnos en el mundo de la realidad, seguramente desconocida, en gran parte, hasta entonces. La comunidad y la solidaridad también me llevó a conocer grupos de personas con ideales de servicio, entre los cuales se observan también principios filosóficos que tratan de hacer más grata la vida de relación y ratificar que siempre estamos en condiciones de hacer algo por los demás. Seguramente mis conclusiones podrían calificarse de un tanto aventuradas pero se trata de lograr aquella supuesta vinculación, introduciendo conceptos que derivan de la sociología, rama del saber que debe ser jerarquizada por la interdependencia que hoy existe entre todos los países y, fundamentalmente, entre sus habitantes; ciertos acontecimientos ocurridos recientemente nos señalan cómo los planes pueden cambiar en segundos por hechos que están por fuera de nuestro control y cómo la solidaridad y la información son absolutamente necesarios. Espero que otros, quizás con mejor formación teórica que yo, tomen la posta y tratemos, entre todos, de que la teoría contable sea considerada en el plano de importancia que se merece. application/pdf https://ojs.economicas.uba.ar/Contyaudit/article/view/53 spa FACULTAD DE CIENCIAS ECONÓMICAS - UNIVERSIDAD DE BUENOS AIRES https://ojs.economicas.uba.ar/Contyaudit/article/view/53/163 Contabilidad y Auditoría; Núm. 31 (16): CONTABILIDAD Y AUDITORÁA Investigaciones en Teoría Contable; 24 págs. 1852-446X 1515-2340 Teoría Contable Filosofía Contador Público Sociología Solidaridad Accounting Theory Philofophy Public Accountan sociology Solidarity La Teoría contable, los contadores públicos y la filosofía 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=53_oai |
| institution |
Universidad de Buenos Aires |
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I-28 |
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R-145 |
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Repositorio Digital de la Universidad de Buenos Aires (UBA) |
| language |
Español |
| orig_language_str_mv |
spa |
| topic |
Teoría Contable Filosofía Contador Público Sociología Solidaridad Accounting Theory Philofophy Public Accountan sociology Solidarity |
| spellingShingle |
Teoría Contable Filosofía Contador Público Sociología Solidaridad Accounting Theory Philofophy Public Accountan sociology Solidarity Biondi, Mario La Teoría contable, los contadores públicos y la filosofía |
| topic_facet |
Teoría Contable Filosofía Contador Público Sociología Solidaridad Accounting Theory Philofophy Public Accountan sociology Solidarity |
| description |
The present work is a essay that tries to find points of contact between the accounting theory, the public accountants and the philosophy. My long path of teacher, researcher and also professional, has allowed me to try to translate personal experiences that served as point of game, in some case, to analyze the type of studies that us initiates in several aspects of the life. The full freedom of the individual to lead life demonstrates in the university and the average school must serve to get in the world of the reality, surely unknown, largely, till then. The community and the solidarity also led me to knowing groups of persons with ideal of service, between which is observed also philosophical principles that try to make the life of relation more pleasing and to confirm that always we are in conditions to do something for the others. Surely my conclusions might be qualified of rather risky but it is a question of achieving that supposed links, introducing concepts that derive from the sociology, branch of to know that must be considered for the interdependence that today exists between all the countries and, fundamentally, between inhabitants; certain events happened recently indicate to us how the plans can change in seconds for facts that are externally of our control and how the solidarity and the information are absolutely necessary. I wait that different, probably with better theoretical formation that I, they take the relay and we treat, between all, of whom the accounting theory is considered in the plane of importance that is deserved. |
| format |
Artículo publishedVersion Articles Artículos de Investigación |
| author |
Biondi, Mario |
| author_facet |
Biondi, Mario |
| author_sort |
Biondi, Mario |
| title |
La Teoría contable, los contadores públicos y la filosofía |
| title_short |
La Teoría contable, los contadores públicos y la filosofía |
| title_full |
La Teoría contable, los contadores públicos y la filosofía |
| title_fullStr |
La Teoría contable, los contadores públicos y la filosofía |
| title_full_unstemmed |
La Teoría contable, los contadores públicos y la filosofía |
| title_sort |
la teoría contable, los contadores públicos y la filosofía |
| publisher |
FACULTAD DE CIENCIAS ECONÓMICAS - UNIVERSIDAD DE BUENOS AIRES |
| publishDate |
2012 |
| url |
https://ojs.economicas.uba.ar/Contyaudit/article/view/53 https://repositoriouba.sisbi.uba.ar/gsdl/cgi-bin/library.cgi?a=d&c=contabit&d=53_oai |
| work_keys_str_mv |
AT biondimario lateoriacontableloscontadorespublicosylafilosofia |
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1825550577521655808 |