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profesional contable

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lightbulbAbout this topic
Profesional contable refers to the field of accounting that encompasses the principles, practices, and regulations governing financial reporting, auditing, and taxation. It involves the preparation, analysis, and verification of financial statements to ensure accuracy and compliance with legal standards, thereby providing essential information for decision-making in businesses and organizations.
lightbulbAbout this topic
Profesional contable refers to the field of accounting that encompasses the principles, practices, and regulations governing financial reporting, auditing, and taxation. It involves the preparation, analysis, and verification of financial statements to ensure accuracy and compliance with legal standards, thereby providing essential information for decision-making in businesses and organizations.

Key research themes

1. How are constitutive rules conceptually necessary for defining institutional and social practices?

This theme investigates the nature of constitutive rules that do not merely regulate but also create or define social and institutional practices, such as games, language, law, and assertion. Understanding the constitutive status and conceptual necessity of these rules illuminates how social reality and normative systems emerge from collective acceptance and rule-constitution, providing foundational insights into social ontology and philosophy of language.

Key finding: Fassio argues that the correctness standard is constitutive of belief because it expresses a conceptual necessity grounded in the concept of belief itself, providing a novel argument by exclusion that the norm of truthfulness... Read more
Key finding: The paper connects Searle's constitutive rules with Hart's internal point of view, showing that constitutive rules presuppose collective acceptance by subjects who adopt a normative stance, making institutional facts... Read more
Key finding: This work refines Searle's account by proposing that performing rule-constituted actions involves enacting or accepting rules rather than merely acting according to them. It shows that constitutive rules make possible new... Read more
Key finding: The paper argues that constitutive rules cannot be fully captured by logic conditionals or causal connectives but rather require understanding of supervenience relations between brute and institutional facts. It advances the... Read more
Key finding: By integrating Hart's and Searle's perspectives, the paper highlights the dependence of institutional reality on the internal point of view, i.e., the shared acceptance and normative engagement with constitutive rules by... Read more

2. What is the normative and explanatory role of constitutive rules in law and social institutions?

This theme addresses how constitutive rules underpin legal norms and social institutions by endowing actions with institutional status and normative force. It explores the constitutive conventions that function as coordination mechanisms and analyzes how constitutive rules create rule-constituted artifacts with emergent normative properties, shedding light on the legal internal point of view and the binding nature of social rules.

Key finding: Fabrizio criticizes reductionist accounts and defends constitutive rules as explanatorily indispensable because they provide a comprehensive account of social artifacts endowed with institutional statuses and emergent... Read more
Key finding: Marmor argues for a conventionalist account of Hart's rule of recognition by defending the constitutive character of legal rules as social conventions that create coordination mechanisms and normative frameworks. He explains... Read more
Key finding: This paper distinguishes regulative rules as a normative kind that is enacted or accepted by human activity and occupy a middle ground between orders and normative truths. By clarifying their propositional content and... Read more
Key finding: The authors argue that constitutive rules are 'in force' for participants iff they have working knowledge of the rules, intend and conform to core rules, and respect remaining rules by following idealized judgments. This... Read more
Key finding: Hart's internal point of view is linked to the acceptance and normative attitudes towards constitutive rules that establish the binding force of law and social institutions. This perspective underpins the normative structures... Read more

3. How do linguistic and social conventions relate to conventions, coordination, and common ground in social interactions?

This theme examines the nature of conventions as regularities of social behavior that enable coordination, focusing on distinctions between lawlike and enabling conventions, and the role of shared common ground in resolving ambiguities arising from sense conventions. This research informs the understanding of the foundational mechanisms enabling language use, social cooperation, and norm formation.

Key finding: The paper distinguishes between lawlike conventions, which require near-universal compliance and impose behavior (e.g., stopping at red lights), and enabling conventions, which are less rigid and provide candidate... Read more
Key finding: Marmor utilizes the Humean conception of conventions as mutual expectations that generate reasons for action based on others’ behavior. This conception explicates norms as coordination devices holding normative sway due to... Read more
Key finding: By situating regulative rules as normative contents in force via social acceptance, this work clarifies how social rules operate as coordination mechanisms distinct from mere orders or normative truths. This conceptualization... Read more

All papers in profesional contable

El desarrollo de las disciplinas y las profesiones está marcado por la evolución de las comunidades, puesto que éstas se dejan influenciar por los gobiernos, muchas veces equivocados en sus compromisos políticos. Una forma de mostrar esta... more
El artículo analiza cómo las políticas estatales, influidas por intereses privados, refuerzan y expanden la desigualdad social y dan lugar a una ética contable que no cuestiona las acciones y se orienta a satisfacer intereses... more
O objetivo deste trabalho foi identificar e analisar, a partir da percepção dos discentes do curso de Ciências Contábeis, as principais construções sociais que os estudantes possuem em relação ao profissional contábil. O estudo foi... more
O objetivo deste trabalho foi identificar e analisar, a partir da percepção dos discentes do curso de Ciências Contábeis, as principais construções sociais que os estudantes possuem em relação ao profissional contábil. O estudo foi... more
Ethics is a fundamental element of all human activity, especially in the accounting exercise, which is aimed at safeguarding the public faith in economic activities. Therefore, its practice implies the consolidation of ethical principles... more
Este estudo tem como objetivo verificar se o conhecimento dos docentes do Curso de Graduacao em Ciencias Contabeis da Universidade Federal de Santa Catarina (UFSC), disseminado em suas publicacoes cientificas, contribuiu para sua... more
Este estudo tem como objetivo verificar se o conhecimento dos docentes do Curso de Graduação em Ciências Contábeis da Universidade Federal de Santa Catarina (UFSC), disseminado em suas publicações científicas, contribuiu para sua... more
Este manuscrito tiene la intención de profundizar la responsabilidad que el Contador Público adquiere frente a su trabajo, que está inmerso en el cumplimiento de normas, principios legales y técnicas aplicables, que deben cumplir para... more
Este manuscrito tiene la intención de profundizar la responsabilidad que el Contador Público adquiere frente a su trabajo, que está inmerso en el cumplimiento de normas, principios legales y técnicas aplicables, que deben cumplir para... more
Resumo O duplo papel exercido pela contabilidade através de suas funções de controle e disclosure tem sido objeto de estudo na literatura. O presente trabalho analisa a utilização da Contabilidade como instrumento de exercício do poder,... more
O duplo papel exercido pela contabilidade através de suas funções de controle e disclosure tem sido objeto de estudo na literatura. O presente trabalho analisa a utilização da Contabilidade como instrumento de exercício do poder, no... more
O objetivo deste estudo foi analisar a representacao e as caracteristicas da producao cientifica da tematica educacao e pesquisa em contabilidade publicada na Associacao Nacional de Programas de Pos-Graduacao em Ciencias Contabeis de 2007... more
O estudo analisa a participação feminina na produção científi ca em contabilidade publicada nos anais dos Encontros da Associação Nacional de Pós-graduação e Pesquisa em Administração (EnANPAD), dos Congressos USP de Controladoria e... more
Se responde a la pregunta: ¿cuál o cuáles son las conductas que con mayor frecuencia sancionó la Junta Central de Contadores entre el periodo 2010-2017? Describir una conducta sancionada supone establecer relaciones entre el... more
This research seeks to establish the ethical questions posed by public accountants against the responsibility of satisfying the needs and requirements of clients advised especially in tax and tax matters. An analysis is carried out... more
Teknologi berkembang semakin pesat dengan adanya pemanfaatan internet dan juga media digital. Teknologi dan media digital menjadi salah satu komponen penting bagi para pelaku usaha dalam memasarkan produknya secara online karena dinilai... more
This research seeks to establish the ethical questions posed by public accountants against the responsibility of satisfying the needs and requirements of clients advised especially in tax and tax matters. An analysis is carried out... more
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El artículo analiza cómo las políticas estatales, influidas por intereses privados, refuerzan y expanden la desigualdad social y dan lugar a una ética contable que no cuestiona las acciones y se orienta a satisfacer intereses... more
Penelitian ini bertujuan untuk mengevaluasi bagaimana pengelolaan keuangan desa di Desa Timbuseng Kecamatan Pattallassang Kabupaten Gowa berdasarkan asas transparan, akuntabel, partisipatif, tertib dan disiplin anggaran. Jenis penelitian... more
El presente estudio identificó los principales retos de la profesión contable desde las perspectivas económica, digital y científica. Para ello, se utilizó un enfoque metodológico cualitativo con alcance descriptivo y método deductivo;... more
El presente estudio identificó los principales retos de la profesión contable desde las perspectivas económica, digital y científica. Para ello, se utilizó un enfoque metodológico cualitativo con alcance descriptivo y método deductivo;... more
En los últimos años, el ejercicio de la profesión contable en El Salvador ha sido objeto de regulaciones y modernizaciones, debido principalmente al requerimiento de los procesos de globalización. Esta modernización resulta en un... more
RESUMEN El contador público tiene la responsabilidad de velar por los intereses económicos de la sociedad y el Estado. En este sentido, la profesión en sí misma es presunción de legalidad y garantía de transparencia. Sin embargo, actuar... more
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