Hitos de la Investigación Moderna (Segunda Mitad de Siglo)
Highlights of Modern Accounting Research. The Last Half Century
Resumen
Esta conferencia ofrece un breve estudio de la investigación contable más importante de la segunda mitad del siglo XX. Comienza con la “revolución contable” de los años cincuenta y sesenta, que introdujo herramientas analíticas y estadísticas, así como una rigurosa investigación empírica en nuestro campo. A continuación discute la consolidación de esta investigación durante las siguientes décadas, prestando especial atención a la contabilidad de la inflación durante los años setenta, la aplicación de la economía de la información y la teoría de la agencia a la contabilidad, así como a la “teoría de la contabilidad positiva” y la reacción por parte del “campo crítico-interpretativo” y otros colegas. Además, enfatiza la gran variedad de nuevos aspectos de investigación incorporados en los años ochenta. Por último, la conferencia se centra en la versión reciente de la “teoría del beneficio limpio” y sus consecuencias.
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