{"id":21948,"date":"2003-07-03T00:00:00","date_gmt":"2003-07-03T00:00:00","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/el-marco-conceptual-en-micro-y-macrocontabilidad-aspectos-derivados-de-su-interrelacion\/"},"modified":"2003-07-03T00:00:00","modified_gmt":"2003-07-03T00:00:00","slug":"el-marco-conceptual-en-micro-y-macrocontabilidad-aspectos-derivados-de-su-interrelacion","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-economicas\/el-marco-conceptual-en-micro-y-macrocontabilidad-aspectos-derivados-de-su-interrelacion\/","title":{"rendered":"El marco conceptual en micro y macrocontabilidad. aspectos derivados de su interrelaci\u00f3n"},"content":{"rendered":"<h2>Tesis doctoral de <strong> Manuel Pedro Rodriguez Bolivar <\/strong><\/h2>\n<p>El objetivo de la tesis es el an\u00e1lisis de la metodolog\u00eda de investigaci\u00f3n del marco conceptual a los \u00e1mbitos micro y macrocontable, poniendo de relieve los aspectos derivados de su interrelaci\u00f3n.  la metodolog\u00eda de investigaci\u00f3n del marco conceptual se ha venido imponiendo en los distintos \u00e1mbitos contables fundamentalmente desde finales de los a\u00f1os 1970. Esta metodolog\u00eda, inicialmente aplilcada en el \u00e1mbito microcontable privado, se ha ido imponiendo cada vez m\u00e1s en el \u00e1mbito microcontable p\u00fablico donde con fecha de septiembre de 2001 en espa\u00f1a, la asociaci\u00f3n espa\u00f1ola de contabilidad y administraci\u00f3n de empresas (aeca), ha emitido un pronunciamiento conceptual para dar coherencia a la elaboraci\u00f3n futura de normas contables p\u00fablicas.  hoy d\u00eda, derivado del proceso de integraci\u00f3n econ\u00f3mica, financiera y legal de distintas regiones a nivel mundial, como es el caso de la uni\u00f3n europea, se est\u00e1 demandando un avance en los fundamentos te\u00f3ricos de la macrocontabilidad para desarrollar, de esta forma, un sistema de informaci\u00f3n econ\u00f3mica que permita satisfacer las demandas cada vez m\u00e1s crecientes de los distintos grupos de usuarios. Por tanto, puede decirse que la utilidad de la informaci\u00f3n contable para la toma de decisiones econ\u00f3micas ha pasado a ser la finalidad b\u00e1sica de los distintos sistemas contables.  en este contexto, la aplicaci\u00f3n de la metodolog\u00eda de investigaci\u00f3n del marco conceptual en el \u00e1mbito macrocontable puede permitir la elaboraci\u00f3n de un sistema coherente de objetivos y fundamentos interrelacionados, del que se espera que pueda conducir a normas consistentes, y que prescriba la naturaleza, funci\u00f3n y l\u00edmites del sistema de informaci\u00f3n macrocontable as\u00ed como de la presentaci\u00f3n de los estados financieros. Se conf\u00eda en que sirva al inter\u00e9s p\u00fablico suministrando informaci\u00f3n que satisfaga sus necesidades.  en esta tesis se intenta dar respuesta a la problem\u00e1tica del establecimiento d<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>El marco conceptual en micro y macrocontabilidad. aspectos derivados de su interrelaci\u00f3n<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 El marco conceptual en micro y macrocontabilidad. aspectos derivados de su interrelaci\u00f3n <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Manuel Pedro Rodriguez Bolivar <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Granada<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 07\/03\/2003<\/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> L\u00f3pez Hern\u00e1ndez Antonio  M.<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: vicente Montesinos julve <\/li>\n<li>vicente C\u00f3ndor l\u00f3pez (vocal)<\/li>\n<li>Jos\u00e9 Manuel Vela bargues (vocal)<\/li>\n<li>bernardino Benito lopez (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Manuel Pedro Rodriguez Bolivar El objetivo de la tesis es el an\u00e1lisis de la metodolog\u00eda de investigaci\u00f3n [&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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