{"id":22862,"date":"2003-09-05T00:00:00","date_gmt":"2003-09-05T00:00:00","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/un-siglo-de-contabilidad-de-costes-en-the-accounting-review-1926-2000\/"},"modified":"2003-09-05T00:00:00","modified_gmt":"2003-09-05T00:00:00","slug":"un-siglo-de-contabilidad-de-costes-en-the-accounting-review-1926-2000","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/malaga\/un-siglo-de-contabilidad-de-costes-en-the-accounting-review-1926-2000\/","title":{"rendered":"Un siglo de contabilidad de costes en the accounting review: 1926-2000"},"content":{"rendered":"<h2>Tesis doctoral de <strong>  Garc\u00eda Torres M. Dolores <\/strong><\/h2>\n<p>La revista norteamericana the accounting review (1926-), singular referente editorial en el campo de observaci\u00f3n de la contabilidad, constituye, a nuestro juicio, una provilegiada fuente de informaci\u00f3n en torno al desarrollo de esta ciencia a lo largo del siglo xx. Esta circunstancia, el hecho de ser, con diferencia, junto al journal of accountancy, la de mayor antig\u00ed\u00bcedad y, durante d\u00e9cadas, casi \u00fanica acerca de la problem\u00e1tica relativa al \u00e1mbito econ\u00f3mico-t\u00e9cnico de la empresa, propiciaron la idea de poder abordar a trav\u00e9s de ella un estudio, suficientemente amplio y completo, del proceso hist\u00f3rico evolutivo y conceptual de la contabilidad de costes en la doctrina anglosajona, en particular en los estados unidos de am\u00e9rica.  a este respecto, hay que advertir que, en la elaboraci\u00f3n del presente trabajo, se ha estimado conveniente no hacer referencia ni consideraci\u00f3n a otras interpretaciones que pudieran existir, para ce\u00f1irnos exclusivamente a la doctrina que ha quedado recogida en the accounting review.  asimismo, no se ha contemplado la revisi\u00f3n de n\u00fameros extraordinarios que, en ocasiones, ha publicado la editorial, en tanto que nuestro prop\u00f3sito se ha ce\u00f1ido estrictamente al an\u00e1lisis y sistematizaci\u00f3n del contenido de las colaboraciones que han sido recogidas en sus n\u00fameros ordinarios.  a tal fin, el primer cap\u00edtulo se dedica a perfilar el contenido de la contabilidad de costes imperante en la doctrina de los estados unidos de am\u00e9rica. En el segundo, se lleva a cabo la exposici\u00f3n del contenido y tratamiento que los diversos colaboradores de la revista han proporcionando en torno a las posibles nociones de coste, en relaci\u00f3n con su definici\u00f3n, clases, funciones, etc. Tras la configuraci\u00f3n de dicho marco conceptual, se dedica al tercer cap\u00edtulo al an\u00e1lisis de los aspectos fundamentales de la estructura l\u00f3gica t\u00e9cnico-econ\u00f3mica del ciclo de explotaci\u00f3n.  en el cuarto cap\u00edtulo, se analiza la evoluci\u00f3n<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>Un siglo de contabilidad de costes en the accounting review: 1926-2000<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 Un siglo de contabilidad de costes en the accounting review: 1926-2000 <\/li>\n<li><strong>Autor:<\/strong>\u00a0  Garc\u00eda Torres M. Dolores <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 M\u00e1laga<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 09\/05\/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> Requena Rodr\u00edguez Jos\u00e9 Mar\u00eda<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: lazaro Rodriguez ariza <\/li>\n<li>sim\u00f3n Vera r\u00edos (vocal)<\/li>\n<li>francisca Piedra herrera (vocal)<\/li>\n<li> Esteban pagola Ana isabel (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Garc\u00eda Torres M. Dolores La revista norteamericana the accounting review (1926-), singular referente editorial en el campo [&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":[7834],"tags":[68090,32829,68088,10814,8328,68089],"class_list":["post-22862","post","type-post","status-publish","format-standard","hentry","category-malaga","tag-esteban-pagola-ana-isabel","tag-francisca-piedra-herrera","tag-garcia-torres-m-dolores","tag-lazaro-rodriguez-ariza","tag-requena-rodriguez-jose-maria","tag-simon-vera-rios"],"_links":{"self":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts\/22862","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=22862"}],"version-history":[{"count":0,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts\/22862\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/media?parent=22862"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/categories?post=22862"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/tags?post=22862"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}