文章基本信息

标题：Enfoques positivos en contabilidad: la nueva investigación empírica
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作者：Juan Abel Lara Dorado
期刊名称：Revista Innovar Journal Revista de Ciencias Administrativas y Sociales
印刷版ISSN：2248-6968
出版年度：1991
卷号：1
期号：1
页码：20-31
语种：Spanish
出版社：Universidad Nacional de Colombia - Sede Bogotá
摘要：The contemporary debates of the accountancy discipline can be framed on the normative and positive approaches developed by researchers as: Mattessich, Ijiri, Zirnmerman, etc. This article attemps to organize in a systematic way the trends of the so called new empiric research in the positive accounting theory structure. The newempiric research undertakes a complex theoretical and experimental framework in the trends of the so called accounting aggregate market as well as the trend called accounting behavior.
关键词：Accounting theory;Accounting research;Teoría contable;Investigación contable