{"id":140248,"date":"2026-01-12T17:52:53","date_gmt":"2026-01-12T17:52:53","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/el-pensamiento-radical-en-la-contabilidad-fundamentos-para-su-desarrollo\/"},"modified":"2026-01-12T17:52:53","modified_gmt":"2026-01-12T17:52:53","slug":"el-pensamiento-radical-en-la-contabilidad-fundamentos-para-su-desarrollo","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-economicas\/el-pensamiento-radical-en-la-contabilidad-fundamentos-para-su-desarrollo\/","title":{"rendered":"El pensamiento radical en la contabilidad. fundamentos para su desarrollo."},"content":{"rendered":"<h2>Tesis doctoral de <strong>  Calvo Sanchez Jos\u00e9 Antonio <\/strong><\/h2>\n<p>Tradicionalmente, la contabilidad ha tenido una consideracion fundamentalmente tecnica, aislada de las implicaciones sociales, politicas y del entorno. Del mismo modo nuestra disciplina ha tenido un especial interes en satisfacer las necesidades informativas de los accionistas, directivos, y potenciales inversores, en detrimento de las de otros colectivos sociales. La tesis tiene la pretension de explorar las diversas formas, la diversidad de objetivos y los intereses que mueve en la actualidad lo que denominamos \u00abcontabilidad radical\u00bb.  interrogantes sobre el grado de implicacion de la contabilidad en la progresiva desindustrializacion, en la creciente burocratizacion de la sociedad, o en los conflictos medioambientales tienen cabida dentro del trabajo. En que medida debemos trascender de una mera vision tecnica de la contabilidad, asi como determinar las claves sociales y organizativas a tener en cuenta para un replanteamiento de la teoria y la practica contables.  igualmente, presentamos algunos campos de investigacion notablemente diferentes a los que determina la ortodoxia contable convencional, en linea con los avances mas recientes en contabilidad financiera y en la de gestion.  para finalizar, las conclusiones se presentan en base a tres criterios:  1.- La especificacion de las principales carencias y limitaciones del actual esquema contable.  2.- La superacion de las mismas, a partir de una concepcion disciplinar mas comprehensiva, que admita las caracteristicas de funcion legitimadora y de componente ideologico que tiene la contabilidad.  3.- La propugnacion de nuevos espacios de investigacion contable, fundamentalmente en el terreno del analisis historico.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>El pensamiento radical en la contabilidad. fundamentos para su desarrollo.<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 El pensamiento radical en la contabilidad. fundamentos para su desarrollo. <\/li>\n<li><strong>Autor:<\/strong>\u00a0  Calvo Sanchez Jos\u00e9 Antonio <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Pa\u00eds vasco\/euskal herriko unibertsitatea<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 01\/01\/1992<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h3>Direcci\u00f3n y tribunal<\/h3>\n<ul>\n<li><strong>Director de la tesis<\/strong>\n<ul>\n<li> Martinez Churiaque Jos\u00e9 Ignacio<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: Leandro Ca\u00f1ibano Calvo <\/li>\n<li>Jos\u00e9 Luis Sanchez-fernandez Valderrama (vocal)<\/li>\n<li>Vicente Serra Salvador (vocal)<\/li>\n<li>Felipe Blanco Ibarra (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Calvo Sanchez Jos\u00e9 Antonio Tradicionalmente, la contabilidad ha tenido una consideracion fundamentalmente tecnica, aislada de las implicaciones [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center 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