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"¿Qué área de formación llama su atención?" | Entrar/Crear Cuenta | 19 Comentarios
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Re: ¿Qué área de formación llama (Puntuación 1)
por django1 el Tuesday, 21 May a las 05:34:29
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Re: ¿Qué área de formación llama (Puntuación 1)
por reniyaweng el Wednesday, 22 May a las 03:57:18
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Re: ¿Qué área de formación llama (Puntuación 1)
por chenfei el Thursday, 08 May a las 22:25:37
(Información del Usuario )

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Re: ¿Qué área de formación llama (Puntuación 1)
por alexanderortiz2009 el Monday, 06 July a las 13:49:56
(Información del Usuario )

La línea de investigación del grupo UMBRALES (Universidad Cooperativa de Colombia, Santa Marta) abarca todos aquellos objetos que son estudiados por disciplinas tan afines como la Economía, Contabilidad, Administración, Comercio, Finanzas; entre otras ciencias sociales de carácter económico cuyo estatuto epistemológico es aún insuficiente, débil y/o incierto, a tal punto que incluso se ha dudado del carácter científico de la Contabilidad, y algunos autores la consideran un arte, una técnica o una actividad prestidigitadora (Robles, 2006). Este autor asume que la generación espontánea existe en el mundo contable, en el cual se niega la máxima filosófica de que todo se transforma y nada desaparece. La contabilidad tiene la capacidad de hacer aparecer y desaparecer acontecimientos. “En las empresas, aplicando adecuadamente los instrumentos contables, las cosas aparecen y desaparecen a voluntad” (Robles, 2006, p. 1). Incluso, hemos visto registros contables inconcebibles en otros eventos de nuestra vida cotidiana: cosas que están y no están de manera simultánea. ¿Es esto posible contablemente?, ¿Es ético?, ¿Es científico? Puede que no sea ético y que se considere acientífico, pero sucede y no con poca frecuencia. Y así se lo enseñamos a nuestros estudiantes de Contaduría Pública.  ¿Esto limita, reduce, cuestiona o elimina el carácter científico de la Contabilidad?, ¿Es la Contabilidad una ciencia, una técnica o un arte?, ¿No será que la Contabilidad es una ciencia extraña que está más cerca de lo que Baudrillard (2012) denomina Ordenes de Simulacro e Hiperrealidad y que Mattessich (2006) compara con el modelo capas-Cebolla de la Realidad, contrariando al grupo de Macintosh, Shaerer, Thornton & Welker (2000)? ¿Cuál realidad?, ¿Existe una realidad contable tangible que podamos, medir, palpar y cuantificar con exactitud?, ¿Y si no existe como es posible la contabilización de un hecho económico?, ¿La Contabilidad es una ciencia objetiva o subjetiva?, ¿Qué tipo de ciencia es la Contabilidad?, ¿Es ciencia?


Re: ¿Qué área de formación llama (Puntuación 1)
por alexanderortiz2009 el Monday, 06 July a las 13:52:41
(Información del Usuario )

Las nociones de hiperrealidad y simulacro (Baudrillard, 2012) refutan los problemas ontológicos y de representación en la postmodernidad. Mientras que Macintosh, et. al. (2000), afirma que las nociones contables (ingreso, capital, etc.) ya no se refieren a hechos reales y que la Contabilidad ha dejado de ser una ciencia fáctica, Mattessich (2006) yuxtapone su ontología y epistemología llegando a la conclusión de que estas posturas postmodernas no son aplicables a la investigación contable, argumentando que las nociones de ingreso y capital aún tienen referentes en la realidad. No obstante, ambos autores coinciden en que la valoración contable exige una representación teleológica, es decir, orientada a un objetivo y que el “clean surplus model” ofrece la esperanza para el ulterior desarrollo de la Contabilidad como ciencia. ¿No será que la contabilidad, en efecto, no es una ciencia sino un arte? ¿Y si la Contabilidad es un arte qué tipo de arte es? ¿Es un arte similar al cine, la literatura, la pintura, la plástica, la música o la danza?, ¿O la Contabilidad no es arte sino ciencia, pero una ciencia diferente a la concepción tradicional de ciencia que ha proliferado a lo largo de la historia de la humanidad?, ¿Será que debemos cambiar nuestra concepción sobre lo que es una ciencia?, ¿Y si la Contabilidad es una ciencia, qué tipo de ciencia es?, ¿La Contabilidad es?


Re: ¿Qué área de formación llama (Puntuación 1)
por wlpwlp el Friday, 21 August a las 03:59:56
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Re: ¿Qué área de formación llama (Puntuación 1)
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Re: ¿Qué área de formación llama (Puntuación 1)
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