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Pierre Jinghong Liang Carlos Orlando Rico Bonilla

Resumen

Con este ensayo se busca animar a los jóvenes académicos a aprender, utilizar y contribuir con la teoría de la contabilidad. En esta invitación se argumenta que ella tiene tradición, es importante y puede ser divertida. Su linaje proviene de la revolución científica en educación e investigación sobre gestión, posterior a la Segunda Guerra Mundial. Es relevante porque su interacción exitosa con el trabajo empírico es lo que en definitiva hace avanzar a una disciplina. Además, puede ser una actividad agradable para todos los académicos, ya sea como consumidores o como productores de esta.

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Palabras Clave

contabilidad, teoría, investigación empirica

Referencias
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Cómo citar
Jinghong Liang, P., & Rico Bonilla, C. O. (2022). Una invitación a la teoría (contable). Revista Activos, 20(1). https://doi.org/10.15332/25005278.7865
Sección
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