Publicación: Contabilidad financiera : ¿qué contabilizamos cuando contabilizamos?
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Fecha
2025-06-22
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Universidad Católica de La Plata. Facultad de Ciencias Económicas y Sociales
Resumen
Resumen: Se pretende despejar qué es lo que contabilizamos cuando, como profesional de las ciencias económicas, contabilizamos; se busca alcanzar de un modo claro y específico el espíritu de la contabilidad. Esta última, ciencia que en muchos casos la sociedad no la termina de comprender totalmente, por ende, no se la puede valorar por completo por todo lo que nos permite alcanzar, ni tampoco aprovechar a su máximo. Se detalla de modo completo este sistema/ciencia; se brinda definiciones etimológicas; se provee ejemplificaciones de casos reales (algunos casos más profesionalizados que otros), entre otras cosas. Todo bajo el paraguas de la visión de los próximos profesionales en ciencias económicas y sociales.
Trabajo elaborado con estudiantes de la carrera de Contador Público; objetivo social: iluminar una temática muy necesaria.
Abstract: Despite the fact that there is so much written about accounting, with this research our aim is to understand what is the spirit of the accounting, to answer what we are accounting while accounting in matter of financial accounting. Accounting is a science that in most of the cases is misunderstood, thus the expectation is to be explanatory of what accounting is and its scopes; letting the audience be clear on it and recognizing the value that this science has and brings to the society. Provide full details of this system/science, give etymological definitions, provide examples of real cases (some cases more professionalized tan others), among other things. All under the umbrella of the future Economics professionals. Research done with students of Accounting, social objective to provide clarity on a highly needed topic.
Abstract: Despite the fact that there is so much written about accounting, with this research our aim is to understand what is the spirit of the accounting, to answer what we are accounting while accounting in matter of financial accounting. Accounting is a science that in most of the cases is misunderstood, thus the expectation is to be explanatory of what accounting is and its scopes; letting the audience be clear on it and recognizing the value that this science has and brings to the society. Provide full details of this system/science, give etymological definitions, provide examples of real cases (some cases more professionalized tan others), among other things. All under the umbrella of the future Economics professionals. Research done with students of Accounting, social objective to provide clarity on a highly needed topic.
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Palabras clave
CONTABILIDAD, PRÁCTICA PROFESIONAL, COMPROMISO SOCIAL, FINANCIAL ACCOUNTING, PROFESSIONAL PRACTICE, SOCIAL COMMITMENT
