Notice: Deprecated call without request object. in /var/www/html/ojs/lib/pkp/classes/template/PKPTemplateManager.inc.php on line 1235

Notice: Deprecated call without request object. in /var/www/html/ojs/lib/pkp/classes/template/PKPTemplateManager.inc.php on line 1235

Notice: Deprecated call without request object. in /var/www/html/ojs/lib/pkp/classes/template/PKPTemplateManager.inc.php on line 1235

Notice: Deprecated call without request object. in /var/www/html/ojs/lib/pkp/classes/template/PKPTemplateManager.inc.php on line 1235

Notice: Deprecated call without request object. in /var/www/html/ojs/lib/pkp/classes/template/PKPTemplateManager.inc.php on line 1235

Notice: Deprecated call without request object. in /var/www/html/ojs/lib/pkp/classes/template/PKPTemplateManager.inc.php on line 1235

Notice: Deprecated call without request object. in /var/www/html/ojs/lib/pkp/classes/template/PKPTemplateManager.inc.php on line 1235

Notice: Deprecated call without request object. in /var/www/html/ojs/lib/pkp/classes/template/PKPTemplateManager.inc.php on line 1235

Notice: Deprecated call without request object. in /var/www/html/ojs/lib/pkp/classes/template/PKPTemplateManager.inc.php on line 1235

Notice: Deprecated call without request object. in /var/www/html/ojs/lib/pkp/classes/template/PKPTemplateManager.inc.php on line 1235

Notice: Deprecated call without request object. in /var/www/html/ojs/lib/pkp/classes/template/PKPTemplateManager.inc.php on line 1235

Notice: Deprecated call without request object. in /var/www/html/ojs/lib/pkp/classes/template/PKPTemplateManager.inc.php on line 1235

Notice: Deprecated call without request object. in /var/www/html/ojs/lib/pkp/classes/template/PKPTemplateManager.inc.php on line 1235

Notice: Deprecated call without request object. in /var/www/html/ojs/lib/pkp/classes/template/PKPTemplateManager.inc.php on line 1235

Notice: Deprecated call without request object. in /var/www/html/ojs/lib/pkp/classes/template/PKPTemplateManager.inc.php on line 1235

Notice: Deprecated call without request object. in /var/www/html/ojs/lib/pkp/classes/template/PKPTemplateManager.inc.php on line 1235

Notice: Deprecated call without request object. in /var/www/html/ojs/lib/pkp/classes/template/PKPTemplateManager.inc.php on line 1235

Notice: Deprecated call without request object. in /var/www/html/ojs/lib/pkp/classes/template/PKPTemplateManager.inc.php on line 1235

Notice: Deprecated call without request object. in /var/www/html/ojs/lib/pkp/classes/template/PKPTemplateManager.inc.php on line 1235

Notice: Deprecated call without request object. in /var/www/html/ojs/lib/pkp/classes/template/PKPTemplateManager.inc.php on line 1235

Notice: Deprecated call without request object. in /var/www/html/ojs/lib/pkp/classes/template/PKPTemplateManager.inc.php on line 1235

Notice: Deprecated call without request object. in /var/www/html/ojs/lib/pkp/classes/template/PKPTemplateManager.inc.php on line 1235

Notice: Deprecated call without request object. in /var/www/html/ojs/lib/pkp/classes/template/PKPTemplateManager.inc.php on line 1235

Notice: Deprecated call without request object. in /var/www/html/ojs/lib/pkp/classes/template/PKPTemplateManager.inc.php on line 1235

Notice: Deprecated call without request object. in /var/www/html/ojs/lib/pkp/classes/template/PKPTemplateManager.inc.php on line 1235

Warning: Cannot modify header information - headers already sent by (output started at /var/www/html/ojs/lib/pkp/classes/template/PKPTemplateManager.inc.php:1235) in /var/www/html/ojs/plugins/generic/citationStyleLanguage/CitationStyleLanguagePlugin.inc.php on line 478

Warning: Cannot modify header information - headers already sent by (output started at /var/www/html/ojs/lib/pkp/classes/template/PKPTemplateManager.inc.php:1235) in /var/www/html/ojs/plugins/generic/citationStyleLanguage/CitationStyleLanguagePlugin.inc.php on line 479
TY - JOUR AU - Berbey, Eric Alberto AU - Valencia Alderete, María Félix AU - Montoya del Corte, Javier PY - 2019/01/28 Y2 - 2025/06/16 TI - El conocimiento y su importancia en la contabilidad y auditoría JF - Revista FAECO Sapiens JA - FAECO sapiens VL - 2 IS - 1 SE - Artículos DO - UR - https://www.revistas.up.ac.pa/index.php/faeco_sapiens/article/view/593 SP - 37-53 AB - <p>Mediante el conocimiento los seres humanos han transmitido a través de generaciones las técnicas, procedimientos y prácticas de las distintas profesiones. El conocimiento contable y el de auditoría son tan antiguos como la humanidad y los mismos se basan en corrientes filosóficas como las de Descartes con su plano cartesiano y el positivismo de Compte. La divulgación del conocimiento contable tiene su génesis en el año 1494 con la publicación del libro Summa de Artimetica, Geometria, Proportioni et Proportionalita, de Fray Luca Paccioli, quien presenta el método utilizado por los mercaderes de Venecia para llevar el registro de las cuentas utilizando la partida doble. A partir de esa publicación el conocimiento contable y el de auditoría han contribuido en gran medida con el desarrollo de las empresas. Palabras clave: Conocimiento, Contabilidad, Auditoría, Cartesiano, Positivismo.</p> ER -