{"id":114656,"date":"2022-03-17T11:09:35","date_gmt":"2022-03-17T11:09:35","guid":{"rendered":"https:\/\/raed.academy\/?p=114656"},"modified":"2022-03-18T10:43:16","modified_gmt":"2022-03-18T10:43:16","slug":"la-historia-i-el-rigor-cientific-dels-estudis-sobre-economia-i-conmptabilitat","status":"publish","type":"post","link":"https:\/\/raed.academy\/ca\/la-historia-i-el-rigor-cientific-dels-estudis-sobre-economia-i-conmptabilitat\/","title":{"rendered":"La hist\u00f2ria i el rigor cient\u00edfic dels estudis sobre Economia i Comptabilitat"},"content":{"rendered":"

Carlos Mallo<\/em><\/strong><\/a>
\nCatedr\u00e0tic d’Economia Financera i Comptabilitat de la Universitat Carlos III de Madrid, director del Centre d’Estudis, Recerca i Formaci\u00f3 Cont\u00ednua Francisco Tom\u00e1s y Valiente, acad\u00e8mic corresponent de la Reial Acad\u00e8mia de Ci\u00e8ncies Econ\u00f2miques i Financeres i acad\u00e8mic de n\u00famero de la Reial Acad\u00e8mia Europea de Doctors-Barcelona 1914 (RAED).<\/em><\/p>\n

\"\"Carlos Mallo<\/em><\/strong><\/a>, catedr\u00e0tic d’Economia Financera i Comptabilitat de la Universitat Carlos III<\/strong> de Madrid, director del Centre d’Estudis, Recerca i Formaci\u00f3 Cont\u00ednua Francisco Tom\u00e1s y Valiente<\/strong> i acad\u00e8mic de n\u00famero de la Reial Acad\u00e8mia Europea de Doctors-Barcelona 1914<\/strong> (RAED), va presentar a la segona edici\u00f3 de la Trobada Internacional d’Economistes i Comptables<\/strong>, organitzada pel Consell General d’Economistes<\/strong> i que es va celebrar a Santiago de Compostel\u00b7la els passats 17 i 18 de febrer el treball “Las Metodolog\u00edas en Econom\u00eda y Contabilidad: Relaciones”<\/strong>, en el que aborda la conceptualitzaci\u00f3 dels estudis econ\u00f2mics al llarg de la hist\u00f2ria i les diferents escoles per assolir un coneixement cient\u00edfic sobre la mat\u00e8ria el m\u00e9s objectiu i rigor\u00f3s possible en una ci\u00e8ncia social.<\/p>\n

“L’economia en general \u00e9s una ci\u00e8ncia que t\u00e9 com a objecte de recerca les diverses formes de combinar els escassos recursos, susceptibles d’usos alternatius, per produir b\u00e9ns i serveis que satisfacin les il\u00b7limitades necessitats individuals i col\u00b7lectives de la societat, tenint actualment tres versions: el model neoliberal, el model de planificaci\u00f3 estatal i la socioecon\u00f2mica, que introdueix en el raonament les perspectives i emocions humanes, que guien el comportament individual i que s’agrupen dins de la metodologia coneguda com a Economia Experimental, que al seu torn \u00e9s una de les ramificacions de l’anomenada Economia del Comportament”, va assenyalar fixant la base dels estudis econ\u00f2mics i financers.<\/p>\n

\"Carlos

Dr. Carlos Mallo<\/p><\/div>\n

Mallo<\/strong> va assenyalar que la recerca econ\u00f2mica pr\u00f2piament dita va comen\u00e7ar amb la publicaci\u00f3 el 1776 del llibre d’Adam Smith “Indagaci\u00f3 sobre la naturalesa i les causes de la riquesa de les nacions”<\/strong>, al que va seguir les contribucions dels components de l’escola cl\u00e0ssica d’economia i, a partir del 1870, l’anomenada escola neocl\u00e0ssica o del marginalisme, que va emprar les matem\u00e0tiques als estudis d’Economia. A partir d’aqu\u00ed, l’acad\u00e8mic va apuntar la r\u00e0pida evoluci\u00f3 dels estudis a trav\u00e9s d’escoles i pensadors, entre els quals va destacar com a essencial Karl\u00a0Marx<\/strong>, John Keynes<\/strong>, Milton Friedman<\/strong>, Joseph Schumpeter<\/strong> o, recentment, Peter Drucker<\/strong> i Jean Tirole<\/strong>, que entronquen amb els estudis de gesti\u00f3 empresarial.<\/p>\n

En aquest pla, l’acad\u00e8mic va introduir l’evoluci\u00f3 dels estudis sobre comptabilitat i el debat actual sobre la informaci\u00f3 comptable. “La comptabilitat de direcci\u00f3 \u00e9s la guia de l’empresa, que com a organitzaci\u00f3 substitueix el mercat a l’assignaci\u00f3 \u00f2ptima de recursos, i que, per tant, necessita interpretar les lleis de la seva creaci\u00f3, creixement i manteniment, tenint en compte l’entorn institucional, les lleis tecnol\u00f2giques de la producci\u00f3, que componen les cadenes de valor, les lleis econ\u00f2miques que regeixen els mercats de mat\u00e8ries i productes i les lleis, socials, institucionals i culturals que afecten l’organitzaci\u00f3”, va assenyalar, destacant la import\u00e0ncia d’aquests estudis dins de l’ampli espectre de l’Economia.<\/p>\n

Carlos Mallo aborda la conceptualitzaci\u00f3 dels estudis econ\u00f2mics al llarg de la hist\u00f2ria i les diferents escoles per assolir un coneixement cient\u00edfic sobre la mat\u00e8ria el m\u00e9s objectiu i rigor\u00f3s possible en una ci\u00e8ncia social<\/p>\n","protected":false},"author":12,"featured_media":95857,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[233],"tags":[],"class_list":["post-114656","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-economiques-i-empresarials","et-has-post-format-content","et_post_format-et-post-format-standard"],"yoast_head":"\nLa hist\u00f2ria i el rigor cient\u00edfic dels estudis sobre Economia i Comptabilitat - Reial Acad\u00e8mia Europea de Doctors<\/title>\n<meta name=\"description\" content=\"Carlos Mallo aborda la 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Expert en comptabilitat i gesti\u00f3, Mallo ha treballat com a directiu de companyies industrials i comercials ia l’auditoria i consultoria d’empreses. Ha publicat nombrosos treballs de recerca i llibres entre els quals destaquen “Contabilidad de costes (econom\u00eda y empresa)”<\/strong>, “Contabilidad de direcci\u00f3n para la toma de decisiones: Contabilidad de gesti\u00f3n y de costes”<\/strong> -escrit al costat del tamb\u00e9 acad\u00e8mic i president de la Junta de Govern de la RAED Alfredo Rocafort<\/strong><\/em><\/a>-, “Normas internacionales de contabilidad (Administraci\u00f3n)”<\/strong>, “Contabilidad financiera. Un enfoque actual”<\/strong> o “Introducci\u00f3n a la contabilidad financiera”<\/strong>, tots ells obres de refer\u00e8ncia.<\/p>\n","protected":false},"excerpt":{"rendered":"