##plugins.themes.bootstrap3.article.main##

Eduard Braun

Resumen

Los principios que caracterizan el enfoque tradicional de ingresos y gastos en la contabilidad no pueden remontarse a un evento histórico particular, son racionales ecológicamente. Su funcionalidad es la consecuencia de la evolución cultural y no de un diseño humano específico. Ésta es la razón por la que los esfuerzos por defender el enfoque de activos y pasivos, avalado por los emisores de estándares, han encontrado dificultades sustanciales. Sólo este último enfoque se basa claramente en un modelo económico puntual a saber, la economía neoclásica.
En contraposición, se argumenta que una base sólida para explicar la racionalidad de los principios de contabilidad que evolucionaron culturalmente se puede encontrar en la economía del comportamiento. Estos principios están en línea con las conductas humanas que se han evidenciado en numerosos experimentos de campo y laboratorio. Es especialmente con respecto a la teoría prospectiva que se identifica un paralelo cercano.
Además, este análisis se combina con una visión del proceso de mercado en la economía. La contabilidad financiera según el enfoque de activos y pasivos no agrega nueva información al mercado, solo resume a nivel de la empresa la información proporcionada por este. Por el contrario, el enfoque de ingresos y gastos suministra información privada al mercado, al estilo de lo descrito por Hayek (1945). El enfoque de ingresos y gastos resulta, por tanto, compatible con la organización de la economía de mercado.

##plugins.themes.bootstrap3.article.details##

Palabras Clave

Contabilidad financiera, teoría prospectiva, conservadurismo, costos históricos, racionalidad ecológica

Referencias
Alchian, A. A. (1950). Uncertainty, evolution, and economic theory. Journal of Political Economy, 58(3), 211–221.

Allen, F., y Carletti, E. (2008). Mark-to-market accounting and liquidity pricing. Journal of Accounting and Economics, 45, 358–378.

Apicella, C. L., Azevedo, E. M., Christakis, N. A., & Fowler, J. H. (2014). Evolutionary origins of the endowment effect: Evidence from hunter-gatherers. The American Economic Review, 104(6), 1793–1805.

Barlev, B., y Haddad, J. R. (2003). Fair value accounting and the management of the firm. Critical Perspectives on Accounting, 14, 383–415.

Barth, M. E. (2006). Including estimates of the future in today’s financial statements. Accounting Horizons, 20(3), 271–285.

Barton, J., Berns, G. S., y Brooks, A. M. (2014). The neuroscience behind the stock market’s reaction to corporate earnings news. The Accounting Review, 89(6), 1945–1977.

Basu, S. (1997). The conservatism principle and the asymmetric timeliness of earnings. The Journal of Accounting an Economics, 24, 3–37.

Basu, S. (2009). Conservatism research: Historical development and future prospects. China Journal of Accounting Research, 2(1), 1–20.

Basu, S. (2015). Is there a scientific basis for accounting? Implications for practice, research, and education. Journal of International Accounting Research, 14(2), 235–265.

Basu, S., y Waymire, G. B. (2010). Sprouse’s what-you-may-call-its: fundamental insight or monumental mistake? Accounting Historians Journal, 37(1), 121–148.

Baxter, W. T. (1953). Recommendations on accounting theory. In W. T. Baxter & S. Davidson (Eds.), Studies in accounting theory (pp. 414–427). London: Sweet and Maxwell. 1962.

Beaver, W. H., y Demski, J. S. (1979). The Nature of income measurement. The Accounting Review, 54(1), 38–46.

Biondi, Y. (2005). The Firm as an Entity: Management, Organization, Accounting (August 2, 2005). Universita degli Studi di Brescia Working Paper No. 46. Available at SSRN: Retrieved from http://ssrn.com/abstract = 774764

Biondi, Y. (2011a). The pure logic of accounting: A critique of the fair value revolution. Accounting, Economics, and Law, 1(1), Article 7, 1–46.

Biondi, Y. (2011b). The problem of social income: The entity view of the cathedral. Seattle University Law Review, 34(4), 1025–1047.

Biondi, Y. (2013a). Accounting, economics, and law of the enterprise entity. A. C. Littleton and the German American connection. In Y. Biondi & S. Zambon (Eds.), Accounting and business economics. Insights from national traditions (pp. 363–386). New York and London: Routledge.

Biondi, Y. (2013b). The governance and disclosure of the firm as an enterprise entity. Seattle University Law Review, 36(2), 391–416.

Biondi, Y., y Marzo, G. (2011). Decision making using behavioral finance for capital budgeting. In H. K. Baker, & P. English (Eds.), Capital budgeting valuation. financial analysis for today’s investment projects (pp. 421–444). Hoboken, NJ: John Wiley & Sons.

Biondi, Y., Jamal, K., Ohlson, J. A., Sunder, S., y Tsujiyama, E. (2012). Some conceptual tensions in financial reporting. Accounting Horizons, 26(1), 125–133.

Boyer, R. (2007). Assessing the impact of fair value upon financial crises. Socio-Economic Review, 5, 779–807.

Braun, E. (2014). Finance behind the veil of money. West Palm Beach, FL: Liberty.me.

Brief, R. P. (1982). Hicks on accounting. The Accounting Historians Journal, 9(1), 91–101.

Bromwich, M., Macve, R. H., y Sunder, S. (2010). Hicksian income in the conceptual framework. ABACUS, 46(3), 348–376.

Buchanan, J. M. (1999). The collected works of James M. Buchanan. Volume 6: Cost and choice. Indianapolis: Liberty Fund.

Byrne, G. R. (1965). To what extent can the practice of accounting be reduced to rules and standards? In M. Moonitz, y A. C. Littleton (Eds.), Significant accounting essays (pp. 103–115). Englewood Cliffs, NJ: Prentice-Hall.

Canziani, A. (2013). Accounting and “Economia Aziendale” in Italy, 1911 afterward. In Y. Biondi y S. Zambon (Eds.), Accounting and business economics. Insights from national traditions (pp. 69–101). New York and London: Routledge.

Chambers, R. J. (1966). Accounting, evaluation and economic behavior. Englewood Cliffs, NJ: Prentice-Hall.

Chiapello, E. (2008). Accounting at the heart of the performativity of economics. Economic
Sociology _ the European Electronic Newsletter, 10, 12–15.

Coase, R. H. (1990). Accounting and the theory of the firm. Journal of Accounting and Economics, 12, 3–13.

Dichev, I. D. (2008). On the balance sheet-based model of financial reporting. Accounting Horizons, 22(4), 453–470.

Dickhaut, J. (2009). The brain as the original accounting institution. The Accounting Review, 84(6), 1703–1712.

Dickhaut, J., Basu, S., McCabe, K. A., y Waymire, G. B. (2009). Neuroaccounting II: Consilience between accounting principles and the primate brain (January 30, 2009). Retrieved from http://ssrn.com/abstract = 1336517 or http://dx.doi.org/10.2139/ssrn.1336517.

Dickhaut, J. W., Basu, S., McCabe, K. A., y Waymire, G. B. (2010). Neuroaccounting: consilience between the biologically evolved brain and culturally evolved accounting principles. Accounting Horizons, 24(2), 221–255.

Dillard, J. (2008). A political base of a polyphonic debate. Critical Perspectives on Accounting, 19, 894–900.

Dye, R. A., y Sunder, S. (2001). Why not allow FASB and IASB to compete in the US? Accounting Horizons, 15(3), 257–271.

Fennema, M. G., y Koonce, L. (2010). Mental accounting in financial reporting and voluntary disclosure. Journal of Accounting Literature, 29, 1–29.

Ferguson, A. (1767). An essay on the history of civil society. London: Millar & Caddel.

Fetter, F. A. (1937). Reformulation of the concepts of capital and income in economics and accounting. The Accounting Review, 12(1), 3–12.

Friedman, M. (1953). The methodology of positive economics. In M. Friedman (Ed.), Essays in positive economics (pp. 3–43). Chicago: University of Chicago Press.

Gaffikin, M. J. (1989). Accounting methodology and the work of R. J. Chambers. New York and London: Garland Publishing.

Gaffikin, M. J. (2012). Raymond J. Chambers – A personal reflection. Accounting Education: An International Journal, 21(1), 25–39.

Harris, T. S., Lang, M., y Möller, H. P. (1994). The value relevance of German accounting measures: An empirical analysis. Journal of Accounting Research, 32(2), 187–209.
Hatfield, H. R. (1924). An historical defense of bookkeeping. In M. Moonitz, & A. C. Littleton (Eds.), Significant accounting essays (pp. 3–13). Englewood Cliffs, NJ: Prentice-Hall. 1965.

Hayek, F. A. (1935). The maintenance of capital. Economica, New Series, 2(7), 241–276.

Hayek, F. A. (1945). The use of knowledge in society. The American Economic Review, 35(4), 519–530.

Hayek, F. A. (1967a). The results of human action, but not of human design. In F. A. Hayek (Ed.), Studies in philosophy, politics and economics (pp. 96–105). Chicago: University of Chicago Press.

Hayek, F. A. (1967b). Rules, perception and intelligibility. In F. A. Hayek (Ed.), Studies in philosophy, politics and economics (pp. 43–65). Chicago: University of Chicago Press.

Hayek, F. A. (1978). The errors of constructivism. In F. A. Hayek (Ed.), New studies in philosophy, politics, economics and the history of ideas (pp. 3–22). London: Routledge & Paul.

Hayek, F. A. (2002). Competition as a discovery procedure. The Quarterly Journal of Austrian Economics, 5(3), 9–23. Translation from the German by Marcellus S. Snow. Original title: Der Wettbewerb als Entdeckungsverfahren. No. 56 in the series Kieler Vorträge, 1968

Hicks, J. R. (1946). Value and capital (2nd ed.). Oxford: Clarendon.

Hirshleifer, D., y Teoh, S. H. (2009). The psychological attraction approach to accounting and disclosure policy. Contemporary Accounting Research, 26(4), 1067–1090.

Hitz, J. M. (2007). The decision usefulness of fair value accounting – a theoretical perspective. European Accounting Review, 16(2), 323–362.

Hoffmann, S., y Detzen, D. (2013). The regulation of asset valuation in Germany. Accounting History, 18(2), 367–389.

Huck, S., Kirchsteiger, G., y Oechssler, J. (2005). Learning to like what you have –explaining the endowment effect. The Economic Journal, 115(505), 689–702.

Huerta de Soto, J. (2012). Money, bank credit, and economic cycles (3rd ed.). Auburn, AL: Mises Institute.

Ijiri, Y. (2005). US accounting standards and their environment: A dualistic study of their 75-years of transition. Journal of Accounting and Public Policy, 24, 255–279.

Jamal, K., y Sunder, S. (2014). Monopoly versus competition in setting accounting standards. Abacus, 50(4), 369–385.

Jameson, J. (2005). FASB and the IASB versus J. R. Hicks. Research in Accounting Regulation, 18, 331–334.

Kahneman, D., y Tversky, A. (1979). Prospect theory: An analysis of decision under risk. Econometrica, 47(2), 263–292.

Kirzner, I. M. (1997). Entrepreneurial discovery and the competitive market process: An Austrian approach. Journal of Economic Literature, 35(1), 60–85.
Klamer, A., y McCloskey, D. (1992). Accounting as the master metaphor of economics. The European Accounting Review, 1(1), 145–160.

Kohn, M. (2004). Value and exchange. Cato Journal, 24(3), 303–339.

Koonce, L., y Mercer, M. (2005). Using psychology theories in archival accounting research. Journal of Accounting Literature, 74, 175–214.

List, J. A. (2003). Does market experience eliminate market anomalies? The Quarterly Journal of Economics, 118(1), 41–71.

Littleton, A. C. (1933). Accounting evolution to 1900. New York: American Institute Publishing Co.

Littleton, A. C. (1953). Structure of accounting theory, American Accounting Association Monograph No. 5. Urbana, IL: American Accounting Association.

Madsen, P. E. (2013). The pursuit of high quality accounting standards. Accounting Horizons, 27(4), 867–876.

Markarian, G. (2013). Developments in accounting and business economic thought: Evidence from the united states. In Y. Biondi y S. Zambon (Eds.), Accounting and business economics. insights from national traditions (pp. 306–328). New York and London: Routledge.

Markarian, G. (2014). The crisis and fair values: Echoes of early twentieth century debates? Accounting Historians Journal, 41(1), 35–60.

Markowitz, H. (1952). The utility of wealth. Journal of Political Economy, 60(2), 151–158.

Mattessich, R. (2013). Accounting theories of the first half of the twentieth century: The genesis of an academic discipline. In Y. Biondi & S. Zambon (Eds.), Accounting and business economics. insights from national traditions (pp. 3–35). New York and London: Routledge.

Medema, S. G. (2008). Ronald Coase as a dissenting economist. Studi E Note Di Economia, 13(3), 427–448.

Menger, C. (1892). On the origin of money. The Economic Journal, 2(6), 239–255.

Mises, L. v. (1920). Die Wirtschaftsrechnung im sozialistischen Gemeinwesen. Archiv für Sozialwissenschaft und Sozialpolitik, 47(1), 86–121.

Mises, L. v. (1966). Human action. A treatise on economics (3rd ed.). Chicago: Regnery.

Okada, E. M. (2001). Trade-ins, mental accounting, and product replacement decisions. Journal of Consumer Research, 27(4), 433–446.

Paton, A. W., y Littleton, A. C. (1940). Introduction to corporate accounting standards. Sarasota, FL: American Accounting Association.

Perry, J., y Nölke, A. (2006). The political economy of international accounting standards. Review of International Political Economy, 13(4), 559–586.

Plantin, G., Sapra, H., y Shin, H. S. (2008). Marking-to-market: Panacea or pandora’s box? Journal of Accounting Research, 46(2), 435–460.

Rayman, R. A. (2007). Fair value accounting and the present value fallacy: The need for an alternative conceptual framework. The British Accounting Review, 39, 211–225.

Ronen, J. (2008). To fair value or not to fair value: A broader perspective. Abacus, 44(2), 181–208.

Salin, P. (2010). Revenir au capitalisme, pour éviter les crises. Paris: Jacob Odile.

Sangster, A. (2010). Using accounting history and Luca Pacioli to put relevance back into the teaching of double entry. Accounting, Business & Financial History, 20(1), 23–39.

Schildbach, T. (2015). Fair value accounting – Konzeptionelle Inkonsistenzen und Schlussfolgerungen für die Rechnungslegung. München: Vahlen.

Schmalenbach, E. ([1919] 1959). Dynamic accounting, translated from the German by Murphy, G. W., & Most, K. S. London: Gee.

Schmalenbach, E. (1933). Dynamische Bilanz (6th ed.). Leipzig: Gloeckner.

Shafir, E., y Thaler, R. H. (2006). Invest now, drink later, spend never: On the mental accounting of delayed consumption. Journal of Economic Psychology, 27, 694–712.

Simon, H. A. (1981). The sciences of the artificial (2nd ed.). Cambridge, MA: MIT Press.

Simon, H. A. (1990). Invariants of human behavior. Annual Review of Psychology, 41, 1–19.

Smith, V. L. (2003). Constructivist and ecological rationality in economics. The American Economic Review, 93(3), 465–508.

Smith, V. L. (2005). Behavioral economics research and the foundations of economics. The Journal of Socio-Economics, 34, 135–150.

Smith, V. L. (2008). Rationality in economics. Constructivist and ecological forms. Cambridge: Cambridge University Press.

Solomons, D. (1961). Economic and accounting concepts of income. The Accounting Review, 36(3), 374–383.

Sombart, W. (1919). Der moderne Kapitalismus, Volume 2,1. München and Leipzig: Duncker & Humblot.

Sunder, S. (2005). Minding our manners: Accounting as social norms. The British Accounting Review, 37, 367–387.

Sunder, S. (2010). Adverse effects of uniform, written reporting standards on accounting practice, education, and research. Journal of Accounting and Public Policy, 29(2), 99–114.

Sunder, S. (2013). The problem of improving financial reporting. Izmir Review of Social Sciences, 1(1), 1–4.

Thaler, R. H. (1980). Toward a positive theory of consumer choice. Journal of Economic Behavior and Organization, 1(1), 39–60.

Thaler, R. H. (1999). Mental accounting matters. Journal of Behavioral Decision Making, 12(3), 183–206.

Walker, R. G. (1992). The SEC’s ban on upward asset revaluations and the disclosure of current values. Abacus, 28(1), 3–35.

Watts, R. L. (2003). Conservatism in accounting part I: Explanations and implications. Accounting Horizons, 17(3), 207–221.

Watts, R. L., y Zimmerman, J. L. (1986). Positive accounting theory. Englewood Cliffs, NJ: Prentice-Hall.

Waymire, G. B. (2014). Neuroscience and ultimate causation in accounting research. The Accounting Review, 89(6), 2011–2019.

Waymire, G. B., y Basu, S. (2007). Accounting is an evolved economic institution. Foundations and Trends in Accounting, 2(1–2), 1–173.

Waymire, G. B., y Basu, S. (2011). Economic crisis and accounting evolution. Accounting and Business Research, 41(3), 207–232.

Williams, E. E., y Findlay III, M. C. (1980). Beyond neoclassical economic theory as a foundation for financial accounting. Abacus, 16(2), 133–141.

Yamashita, K. (1966). Accounting of allowance for lost cost – valuation at the lower of cost or market reconsidered. The Annals of the School of Business Administration, Kobe University, 10, 1–8.
Yuan, M., y Liu, H. (2011). The economic consequences of fair value accounting. Accounting, Economics, and Law, 1(2), Article 1, 1–42.

Zan, L. (1994). Toward a history of accounting histories. European Accounting Review, 3(2), 255–310.

Zeff, S. A. (2007). The SEC rules historical cost accounting: 1934 to the 1970s. Accounting and Business Research, 37(1), 49–62.
Cómo citar
Braun, E. (2021). La Racionalidad Ecológica de los Costos Históricos y el Conservadurismo. Revista Activos, 19(1), 21 - 67. https://doi.org/10.15332/25005278.6679
Sección
Artículos