Luokat: Kaikki - economía - eficiencia - contabilidad - propietario

jonka VICKY CAYCEDO 4 vuotta sitten

233

evolución histórica de la contabilidad, a partir de las escuelas del pensamiento contable

La contabilidad ha experimentado una evolución significativa a lo largo de la historia, reflejada en diversas escuelas de pensamiento. En el siglo XIX, surgieron las escuelas clásicas con teorías y modelos que sentaron las bases de la contabilidad moderna.

evolución histórica de la contabilidad, 
a partir de las escuelas del pensamiento contable

evolución histórica de la contabilidad, a partir de las escuelas del pensamiento contable

To name your story, you have to think about the overall message and what you want your audience to understand from the story. Also, make it relevant and easy to remember.

ESCUELAS CONTEMPORANEAS - SIGLO XXI

The ending of a story is essential. We all know that if the ending is weak, what happened before loses its importance. So make it unpredictable, but fair. A resolved ending answers all the questions and ties up any loose threads from the plot.

Los enfoques presentes de la investigación empírica

This is the closure section of the story.
See examples of possible outcomes below:

Try answering these questions to come up with a closure:
- Have all the problems been solved?
- Is there a clear picture of what happens with each character in the story?
- Has the challenge transformed your main character?
- How do the characters feel in the end?

Actitudes, preferencias y motivaciones de los usuarios de la información contable

Modelos de decisión

Comportamiento agregado del mercado

Modelos de decisión. Capacidad predictiva

El enfoque inductivo positivista

Paradigma de utilidad

This is the moment when the main character surpasses the last obstacle and finally faces their greatest challenge.
The climax usually follows one of these patterns:


Type in your answer.

Se enfocó en las necesidades de los usuarios y su satisfacción.

características

Búsqueda de un único conjunto de reglas

Staubus (1986); Peasnell (1981); Tua (1989)

ESCUELAS ECONOMICAS - SIGLO XX

The middle of the story is where you add layers of complications that will lead to the end. Reveal more about the character's journey. Did their personality go through changes? How did they overcome the challenges? And as you build up the story’s central conflict, make it more personal to that character. Also, from the middle act, you have to lead into the final act.

Económicadeductiva norteamericana

Se enfoca en la medición bajo el criterio de eficiencia. Hicks citado por Tua (1995). Unidad de medida. Principio de realización. Concepto de valoración de activos.

Medición en cambios de recursos, obligaciones y patrimonio.

Moonitz (1961)

Neocontismo ee.uu.

Empiezan a surgir compilaciones de reglas (enfoque pragmático).

Formulan cinco principios: resultados, balances, cuentas marginales, consolidados y comentarios.

Declaración 4 del aicpa. 3 Surgen los primeros gremios.

Escuela patrimonialista

Incluye aspectos no solamente cuantitativos sino además cualitativos dentro de la Contabilida

Empieza a involucrar el gobierno (de la empresa) como aspecto importante de la Contabilidad

Vicenzo Masi

Economía de empresa (Alemania)

There wouldn't be any tension and excitement in your story if there weren't any obstacles in your character's way.

A story is nothing more than a character overcoming a series of difficulties to reach the desired goal. Obstacles usually create suspense and conflict. In overcoming obstacles, there is growth: weak becomes strong; hatred turns into love; sadness into happiness; wrong into right; lies into truth; or evil becomes good.

See a few examples below:

Evolución del concepto del valor y enfoque en el beneficio.

Significado del valor en la empresa

Schmalenbach

Neocontismo económico francés

Your character(s) need(s) motivation in order to solve the challenge(s).

Why does your character need to confront this challenge? What does he/she expect to accomplish by solving it?
See a few examples:

El valor es el objetivo fundamental de la Contabilidad

Activo es igual a pasivo + patrimonio

Jean Bournisien Delaport2 Dumarchey

Neocontismo económico europeo

Each story has a main character and that character usually needs to solve a problem or challenge. The character's challenge is the one that creates tension throughout the story.

In most stories, there are 3 challenges. The number 3 is a mystical number symbolizing completeness. Try to come up with interesting challenges with which your character needs to struggle.
See a few examples below:

Esta escuela establece los elementos de la Contabilidad moderna.

causa. Su inversión es un efecto. El crédito es la causa. El débito, el efecto.

Joseph Skarza (1822) Frederich Hügli (1871) Leo Gomberg (1870)

ESCUELAS CLASICAS - SIGLO XIX

In the beginning of the story (or the exposition), you will need to introduce the setting and characters. You might also want to introduce the main conflict. This part of the story is important because it gives the reader necessary background information and maybe even a first insight into a character’s personality.

Escuela jurista - personalista

Concepto de economía de empresa.

características principales

Los derechos y los deberes se plasman en las cuentas como correlativo

Cerboni (1883,1886)

Escuela lombarda

Separación de teneduría de libros y aspectos administrativos

caracteristicas principales

El objetivo es el control de la empresa.

Francisco Villa, siglo xix

Teoría del propietario

The setting (time & place) of a story can change throughout the plot.

Your story can take place wherever your imagination will take you to.
For example: in an elevator, in an enchanted forest, etc. Don't forget to give details of the environment each time the setting changes, otherwise, the story can be confusing. Also, mention the seasons as each of them has unique weather and events.

Antecedentes de la teoría de la agencia.

caracterisricas principales

Patrimonio independiente y propio de la empresa

representantes

Hustcraft Stephens siglo xviii

Teoría contista siglos xiii y xiv

Characters are essential to a good story. Usually, the protagonist(s) is/are the most affected by the plot. Introduce a character by focusing on their actions, interests, and occupation, as the physical appearance doesn't make a difference in most cases.

aporte

Type in the name of your character.

Funcionalismo de las cuentas.

Choose the type of your chacter:

Protagonist (main character)Antagonist (main character's opponent)Flat (stereotypical character)Round (his/ her personality develops throughout the story)Static (doesn't evolve as a person throughout the story)Dynamic (dramatical change in personality)Confidant (the main character trusts him/ her)Foil (contrasting character who enhances the personality of another character)Other

Surgimiento y desarrollo de la partida doble.

REPRESENTATES

Luca Pacciolo (1494) Angelo Pietra (1550) Ludovico Flori (1579)