@article{García_1990, title={El Grado de Desarrollo de la Teoría y la Investigación Contable en la Argentina}, volume={31}, url={https://revistas.unc.edu.ar/index.php/REyE/article/view/4655}, DOI={10.55444/2451.7321.1990.v31.n1-2.4655}, abstractNote={<p><span style="left: 127.5px; top: 700.383px; font-size: 18px; font-family: serif; transform: scaleX(1.03882);">El </span><span style="left: 151.026px; top: 700.383px; font-size: 18px; font-family: serif; transform: scaleX(1.09423);">objetivo </span><span style="left: 222.63px; top: 700.383px; font-size: 18px; font-family: serif; transform: scaleX(1.1105);">de </span><span style="left: 246.192px; top: 700.383px; font-size: 18px; font-family: serif; transform: scaleX(1.12491);">este </span><span style="left: 282.75px; top: 700.383px; font-size: 18px; font-family: serif; transform: scaleX(1.14748);">trabajo </span><span style="left: 344.6px; top: 700.383px; font-size: 18px; font-family: serif; transform: scaleX(0.966734);">es </span><span style="left: 365.833px; top: 700.383px; font-size: 18px; font-family: serif; transform: scaleX(1.12293);">determinar </span><span style="left: 456.967px; top: 700.383px; font-size: 18px; font-family: serif; transform: scaleX(1.36274);">en </span><span style="left: 481.033px; top: 700.383px; font-size: 18px; font-family: serif; transform: scaleX(1.11878);">qué </span><span style="left: 514.6px; top: 700.383px; font-size: 18px; font-family: serif; transform: scaleX(1.16212);">etapa </span><span style="left: 561.833px; top: 700.383px; font-size: 18px; font-family: serif; transform: scaleX(1.04588);">del </span><span style="left: 590.233px; top: 700.383px; font-size: 18px; font-family: serif; transform: scaleX(1.07452);">desarrollo </span><span style="left: 98.6333px; top: 718.783px; font-size: 18px; font-family: serif; transform: scaleX(0.902172);">de </span><span style="left: 122.25px; top: 718.783px; font-size: 18px; font-family: serif; transform: scaleX(1.15639);">la </span><span style="left: 142.75px; top: 718.783px; font-size: 18px; font-family: serif; transform: scaleX(1.17485);">teoría </span><span style="left: 196.2px; top: 718.783px; font-size: 18px; font-family: serif; transform: scaleX(1.06927);">e investigación </span><span style="left: 322.617px; top: 718.783px; font-size: 18px; font-family: serif; transform: scaleX(1.13719);">contable </span><span style="left: 398.15px; top: 718.783px; font-size: 18px; font-family: serif; transform: scaleX(0.920171);">se </span><span style="left: 419.8px; top: 718.783px; font-size: 18px; font-family: serif; transform: scaleX(1.14591);">éncuentra </span><span style="left: 504.383px; top: 718.783px; font-size: 18px; font-family: serif; transform: scaleX(1.12741);">nuestro </span><span style="left: 570.033px; top: 718.783px; font-size: 18px; font-family: serif; transform: scaleX(1.09989);">país </span><span style="left: 608.2px; top: 718.783px; font-size: 18px; font-family: serif; transform: scaleX(1.15704);">en </span><span style="left: 633.967px; top: 718.783px; font-size: 18px; font-family: serif; transform: scaleX(1.01093);">rela</span><span style="left: 98.2147px; top: 737.179px; font-size: 18px; font-family: serif; transform: scaleX(1.04728);">ción </span><span style="left: 137.017px; top: 737.183px; font-size: 18px; font-family: serif; transform: scaleX(1.14233);">con </span><span style="left: 173.017px; top: 737.183px; font-size: 18px; font-family: serif; transform: scaleX(1.06978);">aquellos </span><span style="left: 244.233px; top: 737.183px; font-size: 18px; font-family: serif; transform: scaleX(1.13499);">que </span><span style="left: 280.2px; top: 737.183px; font-size: 18px; font-family: serif; transform: scaleX(1.15949);">están </span><span style="left: 329px; top: 737.183px; font-size: 18px; font-family: serif; transform: scaleX(1.15704);">en </span><span style="left: 354.25px; top: 737.183px; font-size: 18px; font-family: serif; transform: scaleX(1.10104);">los </span><span style="left: 382.042px; top: 737.183px; font-size: 18px; font-family: serif; transform: scaleX(1.09343);">primeros peldaños </span><span style="left: 531.838px; top: 737.183px; font-size: 18px; font-family: serif; transform: scaleX(1.07606);">del </span><span style="left: 559.828px; top: 737.183px; font-size: 18px; font-family: serif; transform: scaleX(1.10296);">conocimiento </span><span style="left: 98.236px; top: 755.579px; font-size: 18px; font-family: serif; transform: scaleX(0.942843);">de </span><span style="left: 125.83px; top: 755.579px; font-size: 18px; font-family: serif; transform: scaleX(1.1118);">dicha </span><span style="left: 177.832px; top: 755.579px; font-size: 18px; font-family: serif; transform: scaleX(1.08196);">disciplina, </span><span style="left: 269.146px; top: 755.579px; font-size: 18px; font-family: serif; transform: scaleX(1.09355);">tales </span><span style="left: 315.417px; top: 755.583px; font-size: 18px; font-family: serif; transform: scaleX(1.12491);">como </span><span style="left: 370.7px; top: 755.583px; font-size: 18px; font-family: serif; transform: scaleX(1.06537);">EE.UU, </span><span style="left: 439.867px; top: 755.583px; font-size: 18px; font-family: serif; transform: scaleX(1.11165);">Inglaterra </span><span style="left: 524.767px; top: 753.75px; font-size: 19.8333px; font-family: serif; transform: scaleX(0.99944);">y </span><span style="left: 543.167px; top: 755.583px; font-size: 18px; font-family: serif; transform: scaleX(1.06077);">Australia, </span><span style="left: 626.6px; top: 755.583px; font-size: 18px; font-family: serif; transform: scaleX(1.1462);">entre </span><span style="left: 97.8333px; top: 773.983px; font-size: 18px; font-family: serif; transform: scaleX(1.07112);">otros. </span><span style="left: 148.717px; top: 773.983px; font-size: 18px; font-family: serif; transform: scaleX(1.08814);">Para </span><span style="left: 188.65px; top: 773.983px; font-size: 18px; font-family: serif; transform: scaleX(1.12155);">lograr </span><span style="left: 242.633px; top: 773.983px; font-size: 18px; font-family: serif; transform: scaleX(1.1269);">dicho </span><span style="left: 294.033px; top: 773.983px; font-size: 18px; font-family: serif; transform: scaleX(1.15709);">propósito </span><span style="left: 378.8px; top: 773.983px; font-size: 18px; font-family: serif; transform: scaleX(0.967674);">utilizaremos </span><span style="left: 480.217px; top: 773.983px; font-size: 18px; font-family: serif; transform: scaleX(1.12491);">como </span><span style="left: 529.567px; top: 773.983px; font-size: 18px; font-family: serif; transform: scaleX(0.95499);">marco </span><span style="left: 583.033px; top: 773.983px; font-size: 18px; font-family: serif; transform: scaleX(0.998644);">de </span><span style="left: 605.965px; top: 773.983px; font-size: 18px; font-family: serif; transform: scaleX(1.07842);">referen</span><span style="left: 97.8073px; top: 792.001px; font-size: 18px; font-family: serif; transform: scaleX(1.01865);">cia </span><span style="left: 126.25px; top: 792px; font-size: 18px; font-family: serif; transform: scaleX(1.1904);">la </span><span style="left: 148.617px; top: 792px; font-size: 18px; font-family: serif; transform: scaleX(1.09429);">ciencia </span><span style="left: 211.833px; top: 792px; font-size: 18px; font-family: serif; transform: scaleX(1.06328);">de los signos </span><span style="left: 323.017px; top: 791.167px; font-size: 18.8333px; font-family: serif; transform: scaleX(1.0522);">o </span><span style="left: 345.75px; top: 792px; font-size: 18px; font-family: serif; transform: scaleX(1.09912);">semiótica. </span><span style="left: 435.017px; top: 792px; font-size: 18px; font-family: serif; transform: scaleX(1.07305);">Observando y </span><span style="left: 563.417px; top: 792px; font-size: 18px; font-family: serif; transform: scaleX(1.06465);">analizando </span><span style="left: 653.85px; top: 792px; font-size: 18px; font-family: serif; transform: scaleX(1.15639);">la </span><span style="left: 97.4px; top: 810.383px; font-size: 18px; font-family: serif; transform: scaleX(1.05066);">evolución </span><span style="left: 180.632px; top: 810.383px; font-size: 18px; font-family: serif; transform: scaleX(1.10624);">del </span><span style="left: 212.433px; top: 810.383px; font-size: 18px; font-family: serif; transform: scaleX(1.13457);">pensamiento </span><span style="left: 323.417px; top: 810.383px; font-size: 18px; font-family: serif; transform: scaleX(1.14391);">contable </span><span style="left: 400.6px; top: 810.383px; font-size: 18px; font-family: serif; transform: scaleX(1.15704);">en </span><span style="left: 427.033px; top: 810.383px; font-size: 18px; font-family: serif; transform: scaleX(1.22441);">la </span><span style="left: 449.967px; top: 810.383px; font-size: 18px; font-family: serif; transform: scaleX(1.10624);">Argentina </span><span style="left: 535.517px; top: 810.883px; font-size: 17.5px; font-family: sans-serif; transform: scaleX(0.999878);">y </span><span style="left: 554.2px; top: 810.383px; font-size: 18px; font-family: serif; transform: scaleX(1.15704);">en </span><span style="left: 579.433px; top: 810.383px; font-size: 18px; font-family: serif; transform: scaleX(1.06563);">dichos </span><span style="left: 636.025px; top: 810.383px; font-size: 18px; font-family: serif; transform: scaleX(1.12451);">paí</span><span style="left: 97.3393px; top: 828.779px; font-size: 18px; font-family: serif; transform: scaleX(0.93447);">ses, </span><span style="left: 133.429px; top: 828.779px; font-size: 18px; font-family: serif; transform: scaleX(1.08635);">descubriremos </span><span style="left: 257.4px; top: 828.783px; font-size: 18px; font-family: serif; transform: scaleX(1.18275);">en </span><span style="left: 287.417px; top: 828.783px; font-size: 18px; font-family: serif; transform: scaleX(1.15121);">qué </span><span style="left: 326.767px; top: 828.783px; font-size: 18px; font-family: serif; transform: scaleX(1.13835);">medida </span><span style="left: 395.35px; top: 828.783px; font-size: 18px; font-family: serif; transform: scaleX(0.981978);">se </span><span style="left: 420.767px; top: 828.783px; font-size: 18px; font-family: serif; transform: scaleX(1.2144);">ha </span><span style="left: 449.567px; top: 828.783px; font-size: 18px; font-family: serif; transform: scaleX(1.12186);">hecho </span><span style="left: 507.2px; top: 828.783px; font-size: 18px; font-family: serif; transform: scaleX(1.0955);">uso </span><span style="left: 543.038px; top: 828.783px; font-size: 18px; font-family: serif; transform: scaleX(0.998644);">de </span><span style="left: 569.048px; top: 828.783px; font-size: 18px; font-family: serif; transform: scaleX(1.03835);">los </span><span style="left: 599.432px; top: 828.783px; font-size: 18px; font-family: serif; transform: scaleX(1.10748);">distintos </span><span style="left: 97.178px; top: 847.179px; font-size: 18px; font-family: serif; transform: scaleX(0.979724);">niveles </span><span style="left: 158.234px; top: 847.179px; font-size: 18px; font-family: serif; transform: scaleX(1);">o </span><span style="left: 178.628px; top: 847.179px; font-size: 18px; font-family: serif; transform: scaleX(1.08998);">dimensiones </span><span style="left: 287.42px; top: 847.179px; font-size: 18px; font-family: serif; transform: scaleX(1.1105);">de </span><span style="left: 314.6px; top: 847.183px; font-size: 18px; font-family: serif; transform: scaleX(1.15888);">esta </span><span style="left: 353.817px; top: 847.183px; font-size: 18px; font-family: serif; transform: scaleX(1.08207);">ciencia. </span><span style="left: 422.721px; top: 847.183px; font-size: 18px; font-family: serif; transform: scaleX(1.06227);">De </span><span style="left: 452.633px; top: 847.183px; font-size: 18px; font-family: serif; transform: scaleX(1.22441);">la </span><span style="left: 475.017px; top: 847.183px; font-size: 18px; font-family: serif; transform: scaleX(1.0989);">correspondiente </span><span style="left: 609.423px; top: 847.183px; font-size: 18px; font-family: serif; transform: scaleX(1.08113);">comparación <span style="left: 163.75px; top: 154px; font-size: 18px; font-family: serif; transform: scaleX(1.0679);">surgirá </span><span style="left: 225.817px; top: 154px; font-size: 18px; font-family: serif; transform: scaleX(1.17497);">con </span><span style="left: 265.217px; top: 154px; font-size: 18px; font-family: serif; transform: scaleX(1.1313);">bastante </span><span style="left: 341.417px; top: 154px; font-size: 18px; font-family: serif; transform: scaleX(1.09254);">claridad </span><span style="left: 413.433px; top: 154px; font-size: 18px; font-family: serif; transform: scaleX(1.22441);">la </span><span style="left: 437.617px; top: 154px; font-size: 18px; font-family: serif; transform: scaleX(1.11401);">brecha </span><span style="left: 498.997px; top: 154px; font-size: 18px; font-family: serif; transform: scaleX(1.11892);">existente </span><span style="left: 578.593px; top: 154px; font-size: 18px; font-family: serif; transform: scaleX(1.08159);">en el </span><span style="left: 627.017px; top: 154px; font-size: 18px; font-family: serif; transform: scaleX(1.11472);">conoci</span><span style="left: 105.017px; top: 172.383px; font-size: 18px; font-family: serif; transform: scaleX(1.02717);">miento </span><span style="left: 182.617px; top: 172.383px; font-size: 18px; font-family: serif; transform: scaleX(1.11062);">contable, </span><span style="left: 263.743px; top: 172.383px; font-size: 18px; font-family: serif; transform: scaleX(1.06867);">sirviendo </span><span style="left: 343.633px; top: 172.383px; font-size: 18px; font-family: serif; transform: scaleX(1.19501);">por </span><span style="left: 378.6px; top: 172.383px; font-size: 18px; font-family: serif; transform: scaleX(1.07514);">ello </span><span style="left: 416.033px; top: 172.383px; font-size: 18px; font-family: serif; transform: scaleX(1.13125);">para </span><span style="left: 455.85px; top: 172.383px; font-size: 18px; font-family: serif; transform: scaleX(1.09009);">iluminar </span><span style="left: 528.192px; top: 172.383px; font-size: 18px; font-family: serif; transform: scaleX(1.03439);">el </span><span style="left: 548.208px; top: 172.383px; font-size: 18px; font-family: serif; transform: scaleX(1.0842);">camino </span><span style="left: 612.633px; top: 172.383px; font-size: 18px; font-family: serif; transform: scaleX(1.11878);">que </span><span style="left: 648.233px; top: 172.383px; font-size: 18px; font-family: serif; transform: scaleX(0.999646);">de</span><span style="left: 106.017px; top: 190.8px; font-size: 18px; font-family: serif; transform: scaleX(1.04998);">beremos </span><span style="left: 175.569px; top: 190.8px; font-size: 18px; font-family: serif; transform: scaleX(1.11524);">recorrer </span><span style="left: 242.833px; top: 190.8px; font-size: 18px; font-family: serif; transform: scaleX(1.15818);">para </span><span style="left: 281.8px; top: 190.8px; font-size: 18px; font-family: serif; transform: scaleX(1.09874);">estrecharla. </span></span></p>}, number={1-2}, journal={Revista de Economía y Estadística}, author={García, Norberto}, year={1990}, month={dic.}, pages={17–36} }