{"id":90604,"date":"2008-12-12T00:00:00","date_gmt":"2008-12-12T00:00:00","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/la-influencia-del-entorno-social-en-el-sistema-contable-la-imposibilidad-de-trasladar-el-modelo-contable-privado-al-publico\/"},"modified":"2008-12-12T00:00:00","modified_gmt":"2008-12-12T00:00:00","slug":"la-influencia-del-entorno-social-en-el-sistema-contable-la-imposibilidad-de-trasladar-el-modelo-contable-privado-al-publico","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/vigo\/la-influencia-del-entorno-social-en-el-sistema-contable-la-imposibilidad-de-trasladar-el-modelo-contable-privado-al-publico\/","title":{"rendered":"La influencia del entorno social en el sistema contable. la imposibilidad de trasladar el modelo contable privado al p\u00fablico"},"content":{"rendered":"<h2>Tesis doctoral de <strong> Rafael Andr\u00e9 Fern\u00e1ndez <\/strong><\/h2>\n<p>La tesis analiza las estructuras de los principales marcos conceptuales p\u00fablicos (gasb, ifac, fasab y pgcpe) y privados (fasb e iasb) y compara los elementos de los estados financieros y las relaciones que sobre ellos estos marcos establecen. Se concluye que unos y otros son semejantes entre s\u00ed y tambi\u00e9n con la contabilidad tradicional basada en princip\u00ed\u00acos. No obstante, en los marcos p\u00fablicos se han detectado anomal\u00edas en la representaci\u00f3n que hace que los estados financieros elaborados mediante los marcos conceptuales p\u00fablicos de corte privado no sean una expresi\u00f3n ni fiel ni completa de los hechos que pretende representar. Se ha comprobado que esta falta de representaci\u00f3n se debe a las diferencias del entorno en que se desarrolla una y otra contabilidad. Tambi\u00e9n se ha descrito la forma en que el entorno induce los principales postulados que dise\u00f1an el m\u00e9todo de contabilidad. Es precisamente la caracter\u00edstica principal de intercambio del entorno privado, que en la tesis adopta la forma anal\u00edtica de una proposici\u00f3n inductora y estructural, la que impide que aquella representaci\u00f3n no sea significativa, concluy\u00e9ndose la imposibilidad de trasladar el modelo de contabilidad privada a la p\u00fablica. tambi\u00e9n se propone un entorno con consecuencias metodol\u00f3gicas para la elaboraci\u00f3n de un modelo de contabilidad p\u00fablica y una concepci\u00f3n de transacci\u00f3n contable para el entorno p\u00fablico basado en los criterios de la escuela del public choice.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>La influencia del entorno social en el sistema contable. la imposibilidad de trasladar el modelo contable privado al p\u00fablico<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 La influencia del entorno social en el sistema contable. la imposibilidad de trasladar el modelo contable privado al p\u00fablico <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Rafael Andr\u00e9 Fern\u00e1ndez <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Vigo<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 12\/12\/2008<\/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>feij\u00f3o Souto Fern\u00e1ndez<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: Jos\u00e9 Antonio Gonzalo angulo <\/li>\n<li>daniel Carrasco d\u00edaz (vocal)<\/li>\n<li>Mar\u00eda  del carmen Norverto laborda (vocal)<\/li>\n<li>melchor Mart\u00edn bueno (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Rafael Andr\u00e9 Fern\u00e1ndez La tesis analiza las estructuras de los principales marcos conceptuales p\u00fablicos (gasb, ifac, fasab [&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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