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ISSN: 1316-8533
actualidadcontable@ula.ve
Universidad de los Andes
Venezuela
La Ciencia Contable,
Su historia, filosofa, evolucin y su producto
Casal, Rosa Viloria, Norka
Resumen
Palabras clave: Ciencia contable, corrientes filosficas, paradigmas, sociedad del conocimiento.
Abstrac
The present paper proposes a departure point for the reflection and reconstruction
of accounting science at the III Milleniums entrance. Knowledge throughout history
has been generated as a by-product of the reflection and the search of the truth by the
human being. Here knowledge is to be understood as a permanent being and doing of
observation. It becomes science, which derivates in turn into areas of knowledge, as
forms of the thought. The paper shows a brief historical route of accounting and of the
different philosophical currents that have influenced the accounting science, in order to
get a global vision of its relevance at beginnings of this new millenium.
Key words: Countable science, philosophical currents, paradigms, society of the knowledge.
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Actualidad Contable FACES
Ao 10 N 15, Julio - Diciembre 2007
20
Casal, Rosa - Viloria, Norka
La ciencia contable, su historia, filosofa, evolucin y su producto ( 19 - 28 )
21
Actualidad Contable FACES
Ao 10 N 15, Julio - Diciembre 2007
22
Casal, Rosa - Viloria, Norka
La ciencia contable, su historia, filosofa, evolucin y su producto ( 19 - 28 )
23
Actualidad Contable FACES
Ao 10 N 15, Julio - Diciembre 2007
24
Casal, Rosa - Viloria, Norka
La ciencia contable, su historia, filosofa, evolucin y su producto ( 19 - 28 )
25
Actualidad Contable FACES
Ao 10 N 15, Julio - Diciembre 2007
26
Casal, Rosa - Viloria, Norka
La ciencia contable, su historia, filosofa, evolucin y su producto ( 19 - 28 )
27
Actualidad Contable FACES
Ao 10 N 15, Julio - Diciembre 2007
28