{"id":7357,"date":"1995-01-01T00:00:00","date_gmt":"1995-01-01T00:00:00","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/1995\/01\/01\/una-evaluacion-de-la-investigacion-sobre-procesamiento-humano-de-informacion-en-analisis-contable\/"},"modified":"1995-01-01T00:00:00","modified_gmt":"1995-01-01T00:00:00","slug":"una-evaluacion-de-la-investigacion-sobre-procesamiento-humano-de-informacion-en-analisis-contable","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-economicas\/una-evaluacion-de-la-investigacion-sobre-procesamiento-humano-de-informacion-en-analisis-contable\/","title":{"rendered":"Una evaluacion de la investigacion sobre procesamiento humano de informacion en analisis contable."},"content":{"rendered":"<h2>Tesis doctoral de <strong>  Jimenez Cardoso Sergio Manuel <\/strong><\/h2>\n<p>Este trabajo pretende ser una reflexion sobre la relevancia de la investigacion contable desarrollada en el marco del h.I.P. Nuestro objetivo es evaluar la capacidad descriptiva de los modelos de prediccion de fenomenos economicos y toma de decisiones, pues es esta la que permite el logro de los fines propuestos (mejora de los estados contables y de la toma de decision individual). La evaluacion se centro en la tarea de analisis de riesgos, efectuandose a tres niveles: a) analisis de la relevancia de los resultados obtenidos en anteriores trabajos (prediccion de quiebra y calificacion de bonos), b) analisis de las limitaciones del enfoque tipico propuesto (lens-model) y c) evaluacion de la distancia entre tarea experimental y real. En esta fase utilizamos la entrevista enfocada y el analisis de documentacion. Los resultados fueron: a) la investigacion tipica ha proporcionado conocimientos de dudosa relevancia para lograr los objetivos propuestos, b) el dise\u00f1o experimental tipico es de dudosa validez y c) se ha obviado cuestiones relevantes en el analisis de los procesos de informacion. El estudio de campo confirmo la escasa validez de tales modelos. Se propone el cambio de la perspectiva cuantitativa dominante, apoyada en hipotesis insostenibles en la actualidad, por tecnicas mas cualitativas de mayor validez.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>Una evaluacion de la investigacion sobre procesamiento humano de informacion en analisis contable.<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 Una evaluacion de la investigacion sobre procesamiento humano de informacion en analisis contable. <\/li>\n<li><strong>Autor:<\/strong>\u00a0  Jimenez Cardoso Sergio Manuel <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Sevilla<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 01\/01\/1995<\/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>Guillermo Sierra Molina<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: Pedro Rivero Torre <\/li>\n<li>Joaquina Laffarga Briones (vocal)<\/li>\n<li> Martinez Churiaque Jos\u00e9 Ignacio (vocal)<\/li>\n<li>Vicente Pina Martinez (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Jimenez Cardoso Sergio Manuel Este trabajo pretende ser una reflexion sobre la relevancia de la investigacion contable [&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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