Análisis del Sistema de Información SEC95 bajo una metodología contable

Análisis del Sistema de Información SEC95 bajo una metodología contable

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Main Authors: Guillermo J. Sierra Molina, José Ángel Pérez López, Teresa Duarte Atoche
Format: Article
Language:English
Published: Instituto Brasileiro de Estudos e Pesquisas Sociais 2004-05-01
Series:Revista Eletrônica de Ciência Administrativa
Online Access:http://revistas.facecla.com.br/index.php/recadm/article/view/421
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José Ángel Pérez López
Teresa Duarte Atoche
author_facet Guillermo J. Sierra Molina
José Ángel Pérez López
Teresa Duarte Atoche
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 </style> <![endif]--> <p class="MsoNormal"><strong><span lang="ES">RESUMEN</span></strong></p> <p class="MsoNormal"><span lang="ES">En este trabajo se retoma el estudio de la Contabilidad Nacional desde una perspectiva meramente contable. Concretamente, las novedades conceptuales que ofrece el último Sistema de Cuentas Nacionales publicado en la Unión Europea, el SEC95, nos posibilita abordar nuestro estudio bajo un enfoque contable y corroborar si esta norma es factible desde el punto de vista de nuestra disciplina. Para su estudio, aplicaremos el esquema lógico deductivo típico de los estudios del Marco Conceptual, lo que nos permite obtener interesantes conclusiones al respecto.</span></p> <p class="MsoNormal"><strong><span lang="ES">Palabras Claves</span></strong><span lang="ES">: Contabilidad Nacional, Marco Conceptual, SEC95.</span></p> <p class="MsoNormal"><span lang="ES"> </span></p> <p class="MsoNormal"><span lang="ES"> </span></p> <p class="MsoNormal"><strong><span lang="EN-US">ABSTRACT</span></strong></p> <p class="MsoNormal"><span lang="EN-US">We try to study National Accounting System from an accounting point of view in this paper. The last System of National Account by Europena Union (EAS95) uses conceptual topics that it permits its study from accounting approach. We are going to use a logical deductive schedule - typical from conceptual framework - to obtain interesting conclusions.</span></p> <p class="MsoNormal"><strong><span lang="EN-US">Keywords</span></strong><span lang="EN-US">: National Accounting, Conceptual Framework, ESA95.</span></p>
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spelling doaj.art-9c49a522b4bf49b3b240ca38b2b5fdbf2022-12-22T03:28:17ZengInstituto Brasileiro de Estudos e Pesquisas SociaisRevista Eletrônica de Ciência Administrativa1677-73872004-05-0131122Análisis del Sistema de Información SEC95 bajo una metodología contableGuillermo J. 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Name="Bibliography" /> <w:LsdException Locked="false" Priority="39" QFormat="true" Name="TOC Heading" /> </w:LatentStyles> </xml><![endif]--> <!-- /* Font Definitions */ @font-face {font-family:"Cambria Math"; panose-1:2 4 5 3 5 4 6 3 2 4; mso-font-charset:0; mso-generic-font-family:roman; mso-font-pitch:variable; mso-font-signature:-1610611985 1107304683 0 0 159 0;} /* Style Definitions */ p.MsoNormal, li.MsoNormal, div.MsoNormal {mso-style-unhide:no; mso-style-qformat:yes; mso-style-parent:""; margin:0cm; margin-bottom:.0001pt; text-align:justify; mso-pagination:widow-orphan; font-size:12.0pt; mso-bidi-font-size:10.0pt; font-family:"Arial","sans-serif"; mso-fareast-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman";} .MsoChpDefault {mso-style-type:export-only; mso-default-props:yes; font-size:10.0pt; mso-ansi-font-size:10.0pt; mso-bidi-font-size:10.0pt;} @page Section1 {size:595.3pt 841.9pt; margin:70.85pt 3.0cm 70.85pt 3.0cm; mso-header-margin:35.4pt; mso-footer-margin:35.4pt; mso-paper-source:0;} div.Section1 {page:Section1;} --> <!--[if gte mso 10]> <style>
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 </style> <![endif]--> <p class="MsoNormal"><strong><span lang="ES">RESUMEN</span></strong></p> <p class="MsoNormal"><span lang="ES">En este trabajo se retoma el estudio de la Contabilidad Nacional desde una perspectiva meramente contable. Concretamente, las novedades conceptuales que ofrece el último Sistema de Cuentas Nacionales publicado en la Unión Europea, el SEC95, nos posibilita abordar nuestro estudio bajo un enfoque contable y corroborar si esta norma es factible desde el punto de vista de nuestra disciplina. Para su estudio, aplicaremos el esquema lógico deductivo típico de los estudios del Marco Conceptual, lo que nos permite obtener interesantes conclusiones al respecto.</span></p> <p class="MsoNormal"><strong><span lang="ES">Palabras Claves</span></strong><span lang="ES">: Contabilidad Nacional, Marco Conceptual, SEC95.</span></p> <p class="MsoNormal"><span lang="ES"> </span></p> <p class="MsoNormal"><span lang="ES"> </span></p> <p class="MsoNormal"><strong><span lang="EN-US">ABSTRACT</span></strong></p> <p class="MsoNormal"><span lang="EN-US">We try to study National Accounting System from an accounting point of view in this paper. The last System of National Account by Europena Union (EAS95) uses conceptual topics that it permits its study from accounting approach. We are going to use a logical deductive schedule - typical from conceptual framework - to obtain interesting conclusions.</span></p> <p class="MsoNormal"><strong><span lang="EN-US">Keywords</span></strong><span lang="EN-US">: National Accounting, Conceptual Framework, ESA95.</span></p>http://revistas.facecla.com.br/index.php/recadm/article/view/421
spellingShingle Guillermo J. Sierra Molina
José Ángel Pérez López
Teresa Duarte Atoche
Análisis del Sistema de Información SEC95 bajo una metodología contable
Revista Eletrônica de Ciência Administrativa
title Análisis del Sistema de Información SEC95 bajo una metodología contable
title_full Análisis del Sistema de Información SEC95 bajo una metodología contable
title_fullStr Análisis del Sistema de Información SEC95 bajo una metodología contable
title_full_unstemmed Análisis del Sistema de Información SEC95 bajo una metodología contable
title_short Análisis del Sistema de Información SEC95 bajo una metodología contable
title_sort analisis del sistema de informacion sec95 bajo una metodologia contable
url http://revistas.facecla.com.br/index.php/recadm/article/view/421
work_keys_str_mv AT guillermojsierramolina analisisdelsistemadeinformacionsec95bajounametodologiacontable
AT joseangelperezlopez analisisdelsistemadeinformacionsec95bajounametodologiacontable
AT teresaduarteatoche analisisdelsistemadeinformacionsec95bajounametodologiacontable

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