{"id":18263,"date":"2002-09-07T00:00:00","date_gmt":"2002-09-07T00:00:00","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/necesidad-de-complementar-la-informacion-contable-desde-una-perspectiva-social\/"},"modified":"2002-09-07T00:00:00","modified_gmt":"2002-09-07T00:00:00","slug":"necesidad-de-complementar-la-informacion-contable-desde-una-perspectiva-social","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-economicas\/necesidad-de-complementar-la-informacion-contable-desde-una-perspectiva-social\/","title":{"rendered":"Necesidad de complementar la informaci\u00f3n contable desde una perspectiva social"},"content":{"rendered":"<h2>Tesis doctoral de <strong>  Lara Bueno M. Isabel De <\/strong><\/h2>\n<p>La contabilidad, como instrumento de informaci\u00f3n, debe dar respuesta a los diversos usuarios de la informaci\u00f3n estable. Entre estos usuarios podemos encontrar a la sociedad en su conjunto, que est\u00e1 interesada en conocer la repercusi\u00f3n social de la actuaci\u00f3n empresarial.  las implicaciones que sobre la sociedad ejerce la actuaci\u00f3n empresarial son diversas, y si la contabilidad quiere medirlas debe facilitar los instrumentos necesarios capaces de plasmarlo.  esta informaci\u00f3n contable de naturaleza social adem\u00e1s de dar una respuesta a la sociedad, puede contribuir adem\u00e1s a generar valor a la organizaci\u00f3n empresarial, ya que mostrar\u00e1 en que medida la empresa es socialmente responsable, contribuyendo a la creaci\u00f3n de activos intangibles.  la contabilizaci\u00f3n de activos intangibles no est\u00e1 exenta de dificultades, tanto por la dificultad en la valoraci\u00f3n de los mismos, como por la viabilidad en el proceso contable, dada la normativa actual.  a pesar de los problemas que plantea la contabilizaci\u00f3n de estos alementos, la contabilidad debe ofrecer respuestas a la sociedad, al menos en aquellos aspectos en los que es innegable uan responsabilidad social empresarial; los recursos humanos, el medio ambiente, la acci\u00f3n social o filantr\u00f3pica de las empresas.  para esos tres aspectos se exponen argumentos y criterios para su contabilizaci\u00f3n, as\u00ed como propuestas de documentos contables capaces de representarlos.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>Necesidad de complementar la informaci\u00f3n contable desde una perspectiva social<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 Necesidad de complementar la informaci\u00f3n contable desde una perspectiva social <\/li>\n<li><strong>Autor:<\/strong>\u00a0  Lara Bueno M. Isabel De <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Rey juan carlos<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 09\/07\/2002<\/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> Rivero Menendez M. Jose<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: armando Torrent ru\u00edz <\/li>\n<li> Iglesias s\u00e1nchez Jos\u00e9 Luis (vocal)<\/li>\n<li>Luis tomas Diez de castro (vocal)<\/li>\n<li> Moron becquer pedro angel (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Lara Bueno M. Isabel De La contabilidad, como instrumento de informaci\u00f3n, debe dar respuesta a los diversos [&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 center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}},"footnotes":""},"categories":[82,1697,1699,26524,8646,17875,17874,1698,1302,36610],"tags":[3898,56746,56744,6515,56747,56745],"class_list":["post-18263","post","type-post","status-publish","format-standard","hentry","category-ciencias-economicas","category-contabilidad-economica","category-contabilidad-financiera","category-contabilidad-social","category-etica","category-etica-de-grupo","category-etica-economica","category-gestion-financiera","category-organizacion-y-gestion-de-empresas","category-rey-juan-carlos","tag-armando-torrent-ruiz","tag-iglesias-sanchez-jose-luis","tag-lara-bueno-m-isabel-de","tag-luis-tomas-diez-de-castro","tag-moron-becquer-pedro-angel","tag-rivero-menendez-m-jose"],"_links":{"self":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts\/18263","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/comments?post=18263"}],"version-history":[{"count":0,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts\/18263\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/media?parent=18263"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/categories?post=18263"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/tags?post=18263"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}