2021-06-27
La Racionalidad Ecológica de los Costos Históricos y el Conservadurismo
Resumen (es)
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.
Palabras clave (es):
Contabilidad financiera, teoría prospectiva, conservadurismo, costos históricos, racionalidad ecológica
Resumen (en)
The principles characterizing the traditional revenue-expense approach to accounting cannot be traced back to a particular historical event; they are ecologically rational. Their functionality is the result of cultural evolution, not of a specific human design. This is why efforts to defend the assets and liability approach, endorsed by standard-setters have encountered serious difficulties. Only the latter approach is clearly based on a specific economic model: neoclassical economics.
In contrast, it is argued that a solid basis for explaining the rationale of the culturally evolved accounting principles can be found in behavioral economics. These principles are in line with human behavior as found in numerous laboratory and field experiments. Especially with respect to prospect theory, a close parallel is identified.
Furthermore, this analysis is combined with a view of the market process in the economy. Financial accounting according to the asset-liability approach does not add new information to the market process, it only summarizes at company level the information provided by the market. In contrast, the revenue-expense approach provides private information to the market as described by Hayek (1945). The revenue- expense approach thus results compatible with the organization of the market economy.
Palabras clave (en):
financial accounting, prospect theory, conservatism, historical costs, ecological rationality
Referencias
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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.
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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.
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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
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