Positives approaches: new empirical research in accounting

The contemporary debates of the accountancy discipline can be framed on the normative and positive approaches developed by researchers as: Mattessich, Ijiri, Zirnmerman, etc. This article attemps to organize in a systematic way the trends of the so called new empiric research in the positive account...

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Autores:
Lara Dorado, Juan Abel
Tipo de recurso:
Article of journal
Fecha de publicación:
1991
Institución:
Universidad Nacional de Colombia
Repositorio:
Universidad Nacional de Colombia
Idioma:
spa
OAI Identifier:
oai:repositorio.unal.edu.co:unal/32322
Acceso en línea:
https://repositorio.unal.edu.co/handle/unal/32322
http://bdigital.unal.edu.co/22402/
Palabra clave:
Teoría contable
Investigación contable
Accounting theory
Accounting research
Rights
openAccess
License
Atribución-NoComercial 4.0 Internacional
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spelling Atribución-NoComercial 4.0 InternacionalDerechos reservados - Universidad Nacional de Colombiahttp://creativecommons.org/licenses/by-nc/4.0/info:eu-repo/semantics/openAccesshttp://purl.org/coar/access_right/c_abf2Lara Dorado, Juan Abel9dd8716a-caff-42d0-a6b4-62981f838fc23002019-06-26T15:15:25Z2019-06-26T15:15:25Z1991https://repositorio.unal.edu.co/handle/unal/32322http://bdigital.unal.edu.co/22402/The contemporary debates of the accountancy discipline can be framed on the normative and positive approaches developed by researchers as: Mattessich, Ijiri, Zirnmerman, etc. This article attemps to organize in a systematic way the trends of the so called new empiric research in the positive accounting theory structure. The newempiric research undertakes a complex theoretical and experimental framework in the trends of the so called accounting aggregate market as well as the trend called accounting behavior.El debate contemporáneo de la disciplina contable se enmarca en la oposición y posterior complementación de los enfoques positivos y normativos desarrollados por investigadores contables como: Mattessich, Ijiri, Zimmerman, etc. El presente artículo trata de sistematizar los desarrollos de la llamada nueva investigación empírica en el marco de las teorías positivas contables. La nueva investigación empírica abarca un entramado teórico y experimental complejo, tanto en su tendencia de la llamada contabilidad de los mercados agregados, como en la llamada contabilidad del comportamiento.application/pdfspaUniversidad Nacional de Colombia - Sede Bogotáhttp://revistas.unal.edu.co/index.php/innovar/article/view/19006Universidad Nacional de Colombia Revistas electrónicas UN Revista Innovar Journal Revista de Ciencias Administrativas y SocialesRevista Innovar Journal Revista de Ciencias Administrativas y SocialesRevista Innovar Journal Revista de Ciencias Administrativas y Sociales; Vol. 1, núm. 1 (1991); 20-31 2248-6968 0121-5051Lara Dorado, Juan Abel (1991) Positives approaches: new empirical research in accounting. Revista Innovar Journal Revista de Ciencias Administrativas y Sociales; Vol. 1, núm. 1 (1991); 20-31 2248-6968 0121-5051 .Positives approaches: new empirical research in accountingArtículo de revistainfo:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionhttp://purl.org/coar/resource_type/c_6501http://purl.org/coar/resource_type/c_2df8fbb1http://purl.org/coar/version/c_970fb48d4fbd8a85Texthttp://purl.org/redcol/resource_type/ARTTeoría contableInvestigación contableAccounting theoryAccounting researchORIGINAL19006-62072-1-PB.pdfapplication/pdf1156100https://repositorio.unal.edu.co/bitstream/unal/32322/1/19006-62072-1-PB.pdfd8fa771e9156a256948ca0a1b1799488MD51THUMBNAIL19006-62072-1-PB.pdf.jpg19006-62072-1-PB.pdf.jpgGenerated Thumbnailimage/jpeg10998https://repositorio.unal.edu.co/bitstream/unal/32322/2/19006-62072-1-PB.pdf.jpga5bf908abe29e3913a4fffe867f23763MD52unal/32322oai:repositorio.unal.edu.co:unal/323222023-12-05 23:06:11.248Repositorio Institucional Universidad Nacional de Colombiarepositorio_nal@unal.edu.co
dc.title.spa.fl_str_mv Positives approaches: new empirical research in accounting
title Positives approaches: new empirical research in accounting
spellingShingle Positives approaches: new empirical research in accounting
Teoría contable
Investigación contable
Accounting theory
Accounting research
title_short Positives approaches: new empirical research in accounting
title_full Positives approaches: new empirical research in accounting
title_fullStr Positives approaches: new empirical research in accounting
title_full_unstemmed Positives approaches: new empirical research in accounting
title_sort Positives approaches: new empirical research in accounting
dc.creator.fl_str_mv Lara Dorado, Juan Abel
dc.contributor.author.spa.fl_str_mv Lara Dorado, Juan Abel
dc.subject.proposal.spa.fl_str_mv Teoría contable
Investigación contable
Accounting theory
Accounting research
topic Teoría contable
Investigación contable
Accounting theory
Accounting research
description The contemporary debates of the accountancy discipline can be framed on the normative and positive approaches developed by researchers as: Mattessich, Ijiri, Zirnmerman, etc. This article attemps to organize in a systematic way the trends of the so called new empiric research in the positive accounting theory structure. The newempiric research undertakes a complex theoretical and experimental framework in the trends of the so called accounting aggregate market as well as the trend called accounting behavior.
publishDate 1991
dc.date.issued.spa.fl_str_mv 1991
dc.date.accessioned.spa.fl_str_mv 2019-06-26T15:15:25Z
dc.date.available.spa.fl_str_mv 2019-06-26T15:15:25Z
dc.type.spa.fl_str_mv Artículo de revista
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url https://repositorio.unal.edu.co/handle/unal/32322
http://bdigital.unal.edu.co/22402/
dc.language.iso.spa.fl_str_mv spa
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dc.relation.spa.fl_str_mv http://revistas.unal.edu.co/index.php/innovar/article/view/19006
dc.relation.ispartof.spa.fl_str_mv Universidad Nacional de Colombia Revistas electrónicas UN Revista Innovar Journal Revista de Ciencias Administrativas y Sociales
Revista Innovar Journal Revista de Ciencias Administrativas y Sociales
dc.relation.ispartofseries.none.fl_str_mv Revista Innovar Journal Revista de Ciencias Administrativas y Sociales; Vol. 1, núm. 1 (1991); 20-31 2248-6968 0121-5051
dc.relation.references.spa.fl_str_mv Lara Dorado, Juan Abel (1991) Positives approaches: new empirical research in accounting. Revista Innovar Journal Revista de Ciencias Administrativas y Sociales; Vol. 1, núm. 1 (1991); 20-31 2248-6968 0121-5051 .
dc.rights.spa.fl_str_mv Derechos reservados - Universidad Nacional de Colombia
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dc.rights.license.spa.fl_str_mv Atribución-NoComercial 4.0 Internacional
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dc.rights.accessrights.spa.fl_str_mv info:eu-repo/semantics/openAccess
rights_invalid_str_mv Atribución-NoComercial 4.0 Internacional
Derechos reservados - Universidad Nacional de Colombia
http://creativecommons.org/licenses/by-nc/4.0/
http://purl.org/coar/access_right/c_abf2
eu_rights_str_mv openAccess
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dc.publisher.spa.fl_str_mv Universidad Nacional de Colombia - Sede Bogotá
institution Universidad Nacional de Colombia
bitstream.url.fl_str_mv https://repositorio.unal.edu.co/bitstream/unal/32322/1/19006-62072-1-PB.pdf
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