Vista Equipo: A look at the international financial crisis and its relations with the accounting discipline and professional practice: a call to reflect on the deterioration of the professional image.

A look at the international financial crisis and its relations with the accounting discipline and professional practice: a call to reflect on the deterioration of the professional image.

This article aims to systematize certain appreciations with respect to the recent international financial crisis (from 2008 to the present), describing some of its causes and consequences, without making recommendations for future situations. Emphasis is placed on the relationships that develop betw...

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Detalles Bibliográficos
Autor Principal:	Suárez Tirado, Jorge
Formato:	Artículo (Article)
Lenguaje:	Español (Spanish)
Publicado:	Universidad Santo Tomás, Bogotá, Colombia 2015
Materias:	accounting accounting profession financial crisis public interest
Acceso en línea:	http://hdl.handle.net/11634/26367

id	ir-11634-26367
recordtype	dspace
spelling	ir-11634-263672020-06-16T22:40:48Z A look at the international financial crisis and its relations with the accounting discipline and professional practice: a call to reflect on the deterioration of the professional image. Una mirada a la crisis financiera internacional y sus relaciones con la disciplina contable y el ejercicio de la profesión: llamado a reflexionar sobre el deterioro de la imagen profesional Suárez Tirado, Jorge accounting accounting profession financial crisis public interest This article aims to systematize certain appreciations with respect to the recent international financial crisis (from 2008 to the present), describing some of its causes and consequences, without making recommendations for future situations. Emphasis is placed on the relationships that develop between the international financial crisis and the discipline and exercise of the accounting profession. For this purpose, a study of literature on the topics under study is conducted, from the review in journals and databases, national and international. It ends with some questions, with reflections and with a call to rethink the accounting discipline, the lack of protection of the public interest, international trends in accounting and reality as a social construction, the result of human action.Thus, the international financial crisis has had an impact on accounting developments and has been caused partly by the trajectories of international accounting regulation. Este artículo tiene como fin sistematizar ciertas apreciaciones con respecto a la reciente crisis financiera internacional (desde 2008 hasta el presente), describiendo algunas de sus causas y consecuencias, sin plantear recomendaciones para situaciones futuras. Se hace énfasis en las relaciones que se desarrollan entre la crisis financiera internacional y la disciplina y ejercicio de la profesión contable. Para ello, se realiza un estudio de literatura sobre los temas objeto de estudio, a partir de la revisión en revistas y bases de datos de carácter nacional e internacional. Se culmina con algunos cuestionamientos, con reflexiones y con un llamado a repensar la disciplina contable, la falta de protección al interés público, las tendencias internacionales en contabilidad y la realidad como una construcción social, resultado de la acción humana. Así pues, la crisis financiera internacional ha tenido impacto en los desarrollos contables y ha sido originada en parte por las trayectorias de la regulación contable internacional. 2015-07-31 2020-06-16T22:40:48Z 2020-06-16T22:40:48Z info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Artículo revisado por pares https://revistas.usantotomas.edu.co/index.php/activos/article/view/1755 10.15332/s0124-5805.2012.0019.01 http://hdl.handle.net/11634/26367 spa https://revistas.usantotomas.edu.co/index.php/activos/article/view/1755/1903 Derechos de autor 2015 Activos application/pdf Universidad Santo Tomás, Bogotá, Colombia Activos; Vol. 10 No. 19 (2012); 21-37 Revista Activos; Vol. 10 Núm. 19 (2012); 21-37 2500-5278 0124-5805
institution	Universidad Santo Tomas
collection	DSpace
language	Español (Spanish)
topic	accounting accounting profession financial crisis public interest
spellingShingle	accounting accounting profession financial crisis public interest Suárez Tirado, Jorge A look at the international financial crisis and its relations with the accounting discipline and professional practice: a call to reflect on the deterioration of the professional image.
description	This article aims to systematize certain appreciations with respect to the recent international financial crisis (from 2008 to the present), describing some of its causes and consequences, without making recommendations for future situations. Emphasis is placed on the relationships that develop between the international financial crisis and the discipline and exercise of the accounting profession. For this purpose, a study of literature on the topics under study is conducted, from the review in journals and databases, national and international. It ends with some questions, with reflections and with a call to rethink the accounting discipline, the lack of protection of the public interest, international trends in accounting and reality as a social construction, the result of human action.Thus, the international financial crisis has had an impact on accounting developments and has been caused partly by the trajectories of international accounting regulation.
format	Artículo (Article)
author	Suárez Tirado, Jorge
author_facet	Suárez Tirado, Jorge
author_sort	Suárez Tirado, Jorge
title	A look at the international financial crisis and its relations with the accounting discipline and professional practice: a call to reflect on the deterioration of the professional image.
title_short	A look at the international financial crisis and its relations with the accounting discipline and professional practice: a call to reflect on the deterioration of the professional image.
title_full	A look at the international financial crisis and its relations with the accounting discipline and professional practice: a call to reflect on the deterioration of the professional image.
title_fullStr	A look at the international financial crisis and its relations with the accounting discipline and professional practice: a call to reflect on the deterioration of the professional image.
title_full_unstemmed	A look at the international financial crisis and its relations with the accounting discipline and professional practice: a call to reflect on the deterioration of the professional image.
title_sort	look at the international financial crisis and its relations with the accounting discipline and professional practice: a call to reflect on the deterioration of the professional image.
publisher	Universidad Santo Tomás, Bogotá, Colombia
publishDate	2015
url	http://hdl.handle.net/11634/26367
_version_	1712106788739874816
score	12,131701

A look at the international financial crisis and its relations with the accounting discipline and professional practice: a call to reflect on the deterioration of the professional image.

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