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Nota sobre la evolucion de los sistemas de informacion contable

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  • Boy, Javier Zornoza

Abstract

La aparición del libro de H. Thomas Johnson y Robert S. Kaplan La contabilidad de costes. Auge y caida de la contabilidad de gestión cuyo título puede resultar una sorpresa para lo que muchos estudiosos de la economía entienden qué es la contabilidad de gestión y por lo que sugiere de mal momento para aquclla disciplina, nos lleva a plantearnos en el présente artículo las transformaciones experimentadas por el sistema de información que conocemos con el nombre de contabilidad y con el que, aunque no sea más que como usuarios, nos relacionamos cotidianamente.

Suggested Citation

  • Boy, Javier Zornoza, 1989. "Nota sobre la evolucion de los sistemas de informacion contable," Revista de Historia Económica / Journal of Iberian and Latin American Economic History, Cambridge University Press, vol. 7(1), pages 197-210, March.
    • Handle: RePEc:cup:reveco:v:7:y:1989:i:01:p:197-210_00
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