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A contribution of Richard Laughlin to accounting: The Middle-Range´s Thought

Un aporte de Richard Laughlin a la contabilidad: El pensamiento de Middle-Range




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Jiménez Aguirre, R. (2013). A contribution of Richard Laughlin to accounting: The Middle-Range´s Thought. Lúmina, 14, 176-199. https://doi.org/10.30554/lumina.14.1089.2013
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How to Cite

Jiménez Aguirre, R. (2013). A contribution of Richard Laughlin to accounting: The Middle-Range´s Thought. Lúmina, 14, 176-199. https://doi.org/10.30554/lumina.14.1089.2013

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Rubiela Jiménez Aguirre

Rubiela Jiménez Aguirre,

Contadora Pública de la Universidad de Manizales, Especialista en Revisoría Fiscal, Magíster en Gerencia del talento Humano de la Universidad de Manizales y estudiante del Doctorado en Ciencias Contables de la Universidad de los Andes de Mérida Venezuela. 


To show the methodology of Middle-Range as one of the contributions of Richard Laughlin to Accounting is a challenge for researchers on the sense of the understanding of this methodology as a way of empirical research in the critical trend of Accounting. It is also a way of interrelating theory, methodology and the researcher’s stance; that is, the choice of keeping the status quo or to opt for the change from which depends his attitude and comprehension.

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