Accounting discipline

Accounting discipline

1. Fundamental periods in the evolution of accounting.

   • empirical
     • simple game
   • clasic
     • double entry and accounting schools
       • contista school
       • lombard school
       • personalistic school
       • materialistic school
       • hacendalista school
   • scientific
     • The neocontista school, the industrialist conception and that of the economic economy emerged, and behavioral and communicational approaches have also been developed.

2. Research programs updated by Cañibano

   • the economic research program.
   • formalized research program
   • legalistic research program

3. Accounting as a multiparadigmatic discipline

   • Classical paradigms
   • paradigms of utility in the decision
   • emerging paradigms

4. Accounting is related to other disciplines

   • essential relationship with the economy
     • enables more accurate measurement of information
   • teleological relationship with the economy or law
   • a formal relationship with the law
     • allows standards to be established for regulation in companies
   • instrumental relationship with mathematics and statistics

5. It relates to different branches

   • between them
     • the right
       • like other professionals, accounting is governed by rules and laws
         • provides reliable information
           • regulates relations between partners
             • between organizations and customers
           • supports
             • They check the possession of a good
             • Support the events that occurred
       • national and international standards
         • NIF
           • local rule, forceful information
         • NIIF
           • allows the information to be transparent and trustworthy
           • global standards seek to be accepted and understood