Análisis del Sistema de Información SEC95 bajo una metodología contable

• 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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 </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>