{"id":24090,"date":"2018-03-09T09:14:53","date_gmt":"2018-03-09T09:14:53","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/contabilidad-internacional-el-caso-chileno-dimension-nacional-e-internacional\/"},"modified":"2018-03-09T09:14:53","modified_gmt":"2018-03-09T09:14:53","slug":"contabilidad-internacional-el-caso-chileno-dimension-nacional-e-internacional","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/deusto\/contabilidad-internacional-el-caso-chileno-dimension-nacional-e-internacional\/","title":{"rendered":"Contabilidad internacional. el caso chileno. dimensi\u00f3n nacional e internacional"},"content":{"rendered":"<h2>Tesis doctoral de <strong>  Rodr\u00edguez Cuellar Patricia Jeannette <\/strong><\/h2>\n<p>El proyecto de investigaci\u00f3n que deriva en la tesis presentada nace como respuesta al inter\u00e9s suscitado en los \u00faltimos a\u00f1os, tanto en el entorno acad\u00e9mica como empresarial, por la problem\u00e1tica que representa, en el mundo globalizado de hoy en d\u00eda, tomar decisiones en base a informaci\u00f3n elaborada utilizando sistemas contables que difiere entre pa\u00edses. La contabilidad internacional constituye un objeto primoridal de estudio para un amplio n\u00famero de investigadores y te\u00f3ricos del \u00e1rea. El campo de estudio de la contabilidad internacional es hoy, por hoy, un campo cuyas fronteras y contenidos conceptuales no est\u00e1n definitivamente acotados. La tesis presentada contribuye, precisamente, a la aclaraci\u00f3n y ordenamiento del campo referido, al tratarse en la misma de identificar y clarificar los principales conceptos y contenidos te\u00f3ricos implicados en el estudio de la comapraci\u00f3n y armonizaci\u00f3n contable. Junto a lo anterior, se realiz\u00f3 una revisi\u00f3n de la situaci\u00f3n de la contabilidad en chile, de manera de tener los elementos de juicios necesarios para contribuir al desarrollo de esta investigaci\u00f3n. Lo se\u00f1alado anteriormente, responde al primer objetivo perseguido en la investigaci\u00f3n realizada, que se concreta en el marco conceptual de la contabilidad internacional, como as\u00ed tambi\u00e9n, en el estado de la contabilidad de chile (a esta cuesti\u00f3n se dedican el cap\u00edtulo ii y iii de la tesis). Por otra parte, en la tesis se presenta un estudio comparado entre la normativa contable chilena y la norma contable internacional (iasb). Para ello se propuso hacer una separaci\u00f3n para facilitar dicha comparaic\u00f3n. En efecto, por un lado se procedi\u00f3 a comparar los marcos conceptuales en los que se fundamentan ambos objeto de estudio. Lo antes se\u00f1alado esta referido al logro del objetivo planteado (a esta cuesti\u00f3n se refiere el cap\u00edtulo iv).  asimismo, la tesis contempla un estudio emp\u00edrico referido al grado de armonizaci\u00f3n existente e<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>Contabilidad internacional. el caso chileno. dimensi\u00f3n nacional e internacional<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 Contabilidad internacional. el caso chileno. dimensi\u00f3n nacional e internacional <\/li>\n<li><strong>Autor:<\/strong>\u00a0  Rodr\u00edguez Cuellar Patricia Jeannette <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Deusto<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 27\/06\/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>Elena Ochoa Laburu<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: Jorge Tua pereda <\/li>\n<li> Condor l\u00f3pez vicente evelio (vocal)<\/li>\n<li>vicente Montesinos julve (vocal)<\/li>\n<li>sebastian Irruetagoyena celaya (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Rodr\u00edguez Cuellar Patricia Jeannette El proyecto de investigaci\u00f3n que deriva en la tesis presentada nace como respuesta [&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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