Por favor utiliza este link para citar o compartir este documento: http://repositoriodigital.academica.mx/jspui/handle/987654321/8709
Título: La contabilidad como disciplina científica
Autores: 
Palabras clave: 
Fecha de publicación: 10-Sep-2011
Editorial: Facultad de Contaduría y Administración
Descripción: IN THIS ARTICLE APPEARS A CASE OF STUDY IN THE EVALUATION AND JUSTIFICATION OF AN INDUSTRIAL ROBOT, WHERE THE TECHNIQUE DENOMINATED TOPSIS IS APPLIED (TECHNIQUE FOR ORDER PREFERENCE BY SIMILARITY TO THE IDEAL SOLUTION), WHICH INTEGRATE QUANTITATIVE AND QUALITATIVE ATTRIBUTES. THE ANALYZED QUALITATIVE ATTRIBUTES WERE COST, LOAD CAPACITY AND SPEED; THE QUALITATIVE ATTRIBUTES WERE THE QUALITY OF THE SERVICE, FACILITY FOR PROGRAMMING AND INTEGRATION CAPACITY. IN THIS STUDY, A DECISION GROUP INTEGRATED BY DIRECTORS OF THE COMPANY THAT ACQUIRED THE ROBOT, AID TO DETERMINED THE NECESSITIES THAT WERE HAD AND SETTLED DOWN THE ATTRIBUTES OF EVALUATION FOR THE ALTERNATIVES. IN TOPSIS, THE ALTERNATIVES REPRESENT VECTORS IN A EUCLIDIAN SPACE, CHOOSING ONE THAT HAS THE SMALLER EUCLIDIAN DISTANCE TO AN IDEAL ALTERNATIVE AND THE GREATER EUCLIDIAN DISTANCE TO AN ANTI-IDEAL ALTERNATIVE. THE REPORTED CASE WAS CARRIED OUT IN AN AUTOMOTIVE COMPANY LOCATED IN SANTIAGO DE QUERÉTARO, QUERÉTARO, MEXICO IN APRIL 2005 AND THE TECHNIQUE AND FOLLOWED METHODOLOGY ARE DESCRIBED LIKE EFFICIENT BY THE DECISION GROUP THAT USED THEM.
EL ANÁLISIS DE LA NATURALEZA CIENTÍFICA DE LA CONTABILIDAD IMPLICA ESTUDIAR CONCEPTOS FUNDAMENTALES, CASÍ SIEMPRE TOMADOS DE OTRAS CIENCIAS, NECESARIOS EN LA CONSTRUCCIÓN DE UN NUEVO DISCURSO CONTABLE. A PARTIR DE LOS CONCEPTOS DE PARADIGMA Y DE PROGRAMAS DE INVESTIGACIÓN CON DIFERENTES ENFOQUES, SE ANALIZA LA EVOLUCIÓN DE LA DISCIPLINA CONTABLE. PARA DETERMINAR SU NATURALEZA CIENTÍFICA Y DELIMITAR SU CONCEPTO SE RECURRE A LOS ELEMENTOS QUE CONFIGUREN EL SOPORTE CONTABLE. PARA DETERMINAR SU NATURALEZA CIENTÍFICA Y DELIMITAR SU CONCEPTO SE RECURRE A LOS ELEMENTOS QUE CONFIGUREN EL SOPORTE DE LAS MODERNAS CORRIENTES. FINALMENTE SE AUSCULTA LA RELACIÓN DE LA CONTABILIDAD CON OTRAS DISCIPLINAS.
Other Identifiers: http://revistas.unam.mx/index.php/rca/article/view/4390
Aparece en las Colecciones:Contaduría y Administración

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