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Some expectations on the development of the Critical School in Accounting within the framework of the dissemination of the IFRS

Expectativas sobre el desarrollo de la escuela critica en contabilidad en el marco de la diseminacion de las Niif




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Gil, J. M. (2013). Some expectations on the development of the Critical School in Accounting within the framework of the dissemination of the IFRS. Lúmina, 14, 8-39. https://doi.org/10.30554/lumina.14.1083.2013
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How to Cite

Gil, J. M. (2013). Some expectations on the development of the Critical School in Accounting within the framework of the dissemination of the IFRS. Lúmina, 14, 8-39. https://doi.org/10.30554/lumina.14.1083.2013

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Jorge Manuel Gil

Jorge Manuel Gil,

Ph.D. Universidad Autónoma de Madrid; Contador Público (Universidad de Buenos Aires), con estudios de doctorado en la Universidad Autónoma de Madrid. 


This paper addresses a very simple topic which is related to the conceptualization of the normative globalization in Accounting in the light of the competing theoretical approaches, in particular, of the so called Critical School. I intend to relate the normative process in a globalized context, and accept the strong interrelation between the ideology of globalization and its economic functioning and the development of Accounting.

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