HCB. Biblioteca · 2015

Propuesta de criterios para el reconocimiento contable (Cualitativo) del patrimonio cultural material en el municipio de Armenia

Resumen

From the beginning, accounting has been framed to develop works in the economic fields, being considered as one discipline that register the commercial transactions, financial management resources or as the one in charged to give account of the monetary resources of an organization. To drift apart from the dominant stream of such discipline is a challenge according to different authors and researchers of accounting whose appreciation is taken from the last century, becoming the major obstacle to address social aspects from the accounting and even more if it deals with social aspects given the limited research output in this topic.