Filosofía de la ciencia y contabilidad: Relación necesaria

The relationship between philosophy of science and accounting is a necessary one, which need be taken into consideration by all who are interested in accounting itself. This relationship has led to few, but interesting studies, which suggest a revision of theoretical strong points of accounting and systems based on different concepts that allow explanation, prediction and application of technologies covering the reality of accounting more extensively. This is how Mattessich returns to the classical paradigm, with tendencies such as Watts and Zimmerman´s critical rationalism, Hendrick´s theories based on a pragmatic tendency, Belkaoui´s historic paradigm, Lakatos´ considerations by Cañibano and Peinó. There are also Hussler´s relationships such as the works of Paul Williams or Habermas socio-critical concept adopted by Whitley. The purpose is to show, how principal philosophical tendencies in science: classical paradigm, historical paradigm, focusing on the proposal of the structuralist tendency as a possibility in meta-theorical accounting investigation, have an impact on accounting theory, demonstrating the importance of this unknown relationship to students, professors and professionals who honor our profession.La relación Filosofía de la Ciencia y Contabilidad es una relación necesaria que deben realizar todos los interesados en abordar la contabilidad como saber. De esta relación se han desarrollado trabajos fuertes pero escasos, que han llevado a revisar las fortalezas teóricas de la contabilidad y conlleva proponer sistemas conceptuales que posibiliten explicar, predecir y aplicar en tecnologías que amplíen la cobertura de la realidad que ocupa la contabilidad. Es así como el marco del paradigma clásico es recogido por Mattessich, con tendencias como el racionalismo crítico recogido por Watts y Zimmerman; la corriente pragmática como amparo de las explicaciones de Hendriksen; el marco del paradigma historicista es recogido por Belkaoui, las consideraciones lakatosianas por Cañibano y Peinó. De otra parte se hallan relaciones o tratamientos husslerianos, como los trabajos de Paul Williams, o elaboraciones desde el marco crítico social habermasiano recogidas por Whitley. La pretensión es reseñar cómo las corrientes principales en la filosofía de la ciencia: paradigma clásico, paradigma historicista y con especial énfasis en la propuesta de la corriente estructuralista como posibilidad actual en la investigación metateórica en contabilidad, marcan las elaboraciones teóricas en contabilidad, evidenciando la importancia de esta relación, desconocida actualmente por estudiantes, profesores y profesionales que rinden tributo a nuestra profesión

Propuesta de diseño de costos ocultos ambientales para el proceso productivo del ácido cítrico de la empresa del ramo de alimentos de la ciudad de Palmira (Valle)

At organizations traditional costs tend to be placed according to calculated representation of elements involved in their production; but every production process is linked to environment, whether it causes a benefit or a damage, an environmental cost.  The purpose of this work is to account for some of these hidden environmental costs, show their characteristics, and some criteria through which such costs may be classified and represented by accounting. For such purpose, data collected through interviews, production cost information, and reports by the environmental control plant, data provided by a food stuff company in the municipality of Palmira (Valle) are used. By using such data, a useful matrix is prepared which proves the magnitude of hidden environmental cost. En las organizaciones se hace necesario empezar a visibilizar, por medio de su representación y valoración, los costos que tradicionalmente no se han tenido en cuenta en le proceso productivo pero que inciden en la base natural o el ecosistema, costos ambientales. Se pretende con el trabajo dar cuenta de estos costos mostrando sus características y algunos criterios, con los cuales pueden ser clasificados y representados por la contabilidad. Para esto, se utilizan los datos facilitados por la empresa obtenidos a través de entrevistas, información de costos de producción, y reportes de la planta de control ambiental. A partir de allí se elabora la matriz que integra información de contenido ambiental con la información contable permitiendo la identificación, discriminación y valoración de los costos ambientales y su inclusión en la toma de decisiones

Reflexión sobre el obstáculo epistemológico del concepto de medición en contabilidad

When it is said that accounting measures or conducts measurements, one repeatedly comes across the use of concepts such as value, price, money, salary, and goods as part of the sta-ement of measurement in accounting. A review of these concepts will make it possible to establish that the value theory proposed by classic economics contributes meanings that do have a metric conceptual concept. Yet, not all of these meanings can be applied to measurements. This article is aimed at providing a conceptual clarification of the use of these basic concepts in some statements in accounting terminology that relate to the explicit statement of accounting measurement. It reviews some of the most representative authors of accounting books, such as Eldon Hendriksen and José María Requena, and thus analyzes the epistemological obstacle of the notion of measurement in accounting. This article is a conceptual critical reflection that arises from a research project titled “The notion of accounting measurement” by the “Accounting Alternatives” research team at Libre UniversityWhen it is said that accounting measures or conducts measurements, one repeatedly comes across the use of concepts such as value, price, money, salary, and goods as part of the statement of measurement in accounting. A review of these concepts will make it possible to establish that the value theory proposed by classic economics contributes meanings that do have a metric conceptual concept. Yet, not all of these meanings can be applied to measurements. This article is aimed at providing a conceptual clarification of the use of these basic concepts in some statements in accounting terminology that relate to the explicit statement of accounting measurement. It reviews some of the most representative authors of accounting books, such as Eldon Hendriksen and José María Requena, and thus analyzes the epistemological obstacle of the notion of measurement in accounting. This article is a conceptual critical reflection that arises from a research project titled “The notion of accounting measurement” by the “Accounting Alternatives” research team at Libre University

Taxonomía contable

The concept of taxonomy is a type of knowledge deepened by biology, library science, education, computer science, among other disciplines, to order, catalog, manipulate and reveal their knowledge.  However, this concept has been scarcely studied by accounting theory, despite its fundamental application in the process of ordering and disclosing information. Accounting taxonomy is used by the boards that issue accounting standards to materialize disclosure policies. This paper seeks from a hermeneutic-phenomenological methodology to uncover this concept in order to interpret it and understand it through the rules of set theory. This allows us to get closer to explaining the structuring of accounting reports in their traditional dual isomorphic disclosure.El concepto de taxonomía, es un tipo de saber profundizado por la biología, bibliotecología, educación, informática, entre otras disciplinas, para ordenar, catalogar, manipular y revelar sus saberes. No obstante, este concepto que ha sido escasamente abordado por la teoría contable, a pesar de su aplicación fundamental en el proceso de ordenación y revelación de la información. La taxonomía contable es utilizada por los organismos emisores de normas contables, para materializar las políticas de revelación. Este trabajo busca desde una metodología hermenéutica-fenomenológica desocultar el concepto para interpretarlo y comprenderlo por medio de las reglas de la teoría de conjuntos, lo que permite acercarse a explicar la estructuración de los informes contables en su revelación tradicional isomórfica dual

O uso dos jogos virtuais de simulação no ensino-aprendizagem da contabilidade: revisão da literatura

Different professional educational careers —empirically dominant— are using simulation software to improve the hands-on-theoretical learning exercise of educational laboratories and experimental courses, under constructivist models to encourage active student participation. Research in different areas shows that simulators improve students’ educational processes and promote an interactive and playful space motivating learning. This research proposes to develop a review of literature to describe the maturity status of experiences in the application of accounting simulators in vocational education. The results found, show that the simulator application in accounting is in an emerging process. The research articles found on the application of simulation software strategies in accounting education confirm these results.Las distintas carreras educativas profesionales —con dominancia empírica— están utilizando software de simulación para mejorar el ejercicio de aprendizaje práctico-teórico de los laboratorios educativos y de los cursos experimentales, bajo modelos constructivistas para incentivar la participación activa de los estudiantes. Las investigaciones en distintas áreas comprueban que los simuladores mejoran los procesos educativos de los estudiantes y promueven un espacio interactivo y lúdico, motivando el aprendizaje. Esta investigación propone elaborar una revisión de la literatura para describir el estado de madurez de las experiencias en la aplicación de simuladores contables en la educación profesional. Los resultados encontrados muestran que la aplicación de simuladores en la contabilidad se encuentra en un estado emergente. Los artículos de investigación encontrados sobre la aplicación de estrategias de software de simulación en la educación contable confirman estos resultados.Os diferentes cursos de educação profissional — com dominância empírica — estão utilizando software de simulação para melhorar o exercício da aprendizagem prático-teórica dos laboratórios educacionais e dos cursos experimentais, sob modelos construtivistas para incentivar a participação dos estudantes. As pesquisas em diferentes áreas comprovam que os simuladores melhoram os processos educacionais dos estudantes e promovem um espaço interativo e lúdico, motivando a aprendizagem. Nesta pesquisa, propõe-se elaborar uma revisão da literatura para descrever o estado de maturidade das experiências na aplicação de simuladores contábeis na educação  profissional. Os resultados mostram que a aplicação de simuladores na contabilidade se encontra em um estado emergente. Os artigos de pesquisa encontrados sobre a aplicação de estratégias de software de simulação no ensino contábil confirmam esses resultados

Discusión sobre el espacio didáctico del laboratorio contable en la educación superior

En el campo de la contabilidad, el laboratorio contable ha ganado relevancia como un espacio para desarrollar competencias prácticas e investigativas de los estudiantes, fundamentales para su desempeño profesional. Sin embargo, es importante reflexionar sobre la naturaleza y objetivos de este laboratorio, evitando que se convierta en una práctica técnica. Este artículo se enfoca en analizar el papel del laboratorio contable y examinar su sentido en la formación de profesionales contables, así como revisar críticamente prácticas equivocadas en su implementación.  El artículo adopta un enfoque interpretativo, conceptual y reflexivo, buscando evaluar el propósito y la esencia del laboratorio contable, y proporcionar elementos conceptuales para reevaluar y mejorar su enseñanza. Se abordan temas como las diferencias desde la educación basada en competencia entre el espacio educativo de la educación tecnológica y profesional en contabilidad. Los resultados muestran las diferencias existentes en los espacios educativos de los laboratorios y talleres contables

Development and validation of HERWIG 7 tunes from CMS underlying-event measurements

This paper presents new sets of parameters (“tunes”) for the underlying-event model of the HERWIG7 event generator. These parameters control the description of multiple-parton interactions (MPI) and colour reconnection in HERWIG7, and are obtained from a fit to minimum-bias data collected by the CMS experiment at s=0.9, 7, and 13Te. The tunes are based on the NNPDF 3.1 next-to-next-to-leading-order parton distribution function (PDF) set for the parton shower, and either a leading-order or next-to-next-to-leading-order PDF set for the simulation of MPI and the beam remnants. Predictions utilizing the tunes are produced for event shape observables in electron-positron collisions, and for minimum-bias, inclusive jet, top quark pair, and Z and W boson events in proton-proton collisions, and are compared with data. Each of the new tunes describes the data at a reasonable level, and the tunes using a leading-order PDF for the simulation of MPI provide the best description of the dat

Measurement of the top quark forward-backward production asymmetry and the anomalous chromoelectric and chromomagnetic moments in pp collisions at √s = 13 TeV

Abstract The parton-level top quark (t) forward-backward asymmetry and the anomalous chromoelectric (d̂ t) and chromomagnetic (μ̂ t) moments have been measured using LHC pp collisions at a center-of-mass energy of 13 TeV, collected in the CMS detector in a data sample corresponding to an integrated luminosity of 35.9 fb−1. The linearized variable AFB(1) is used to approximate the asymmetry. Candidate t t ¯ events decaying to a muon or electron and jets in final states with low and high Lorentz boosts are selected and reconstructed using a fit of the kinematic distributions of the decay products to those expected for t t ¯ final states. The values found for the parameters are AFB(1)=0.048−0.087+0.095(stat)−0.029+0.020(syst),μ̂t=−0.024−0.009+0.013(stat)−0.011+0.016(syst), and a limit is placed on the magnitude of | d̂ t| < 0.03 at 95% confidence level. [Figure not available: see fulltext.

Measurement of the azimuthal anisotropy of Y(1S) and Y(2S) mesons in PbPb collisions at root s(NN)=5.02 TeV

The second-order Fourier coefficients (v(2)) characterizing the azimuthal distributions of Y(1S) and Y(2S) mesons produced in PbPb collisions at root s(NN) = 5.02 TeV are studied. The Y mesons are reconstructed in their dimuon decay channel, as measured by the CMS detector. The collected data set corresponds to an integrated luminosity of 1.7 nb(-1). The scalar product method is used to extract the v2 coefficients of the azimuthal distributions. Results are reported for the rapidity range vertical bar y vertical bar < 2.4, in the transverse momentum interval 0 < pT < 50 GeV/c, and in three centrality ranges of 10-30%, 30-50% and 50-90%. In contrast to the J/psi mesons, the measured v(2) values for the Y mesons are found to be consistent with zero. (C) 2021 The Author(s). Published by Elsevier B.V.Peer reviewe

Search for dark photons in Higgs boson production via vector boson fusion in proton-proton collisions at √s = 13 TeV

A search is presented for a Higgs boson that is produced via vector boson fusion and that decays to an undetected particle and an isolated photon. The search is performed by the CMS collaboration at the LHC, using a data set corresponding to an integrated luminosity of 130 fb−1, recorded at a center-of-mass energy of 13 TeV in 2016–2018. No significant excess of events above the expectation from the standard model background is found. The results are interpreted in the context of a theoretical model in which the undetected particle is a massless dark photon. An upper limit is set on the product of the cross section for production via vector boson fusion and the branching fraction for such a Higgs boson decay, as a function of the Higgs boson mass. For a Higgs boson mass of 125 GeV, assuming the standard model production rates, the observed (expected) 95% confidence level upper limit on the branching fraction is 3.5 (2.8)%. This is the first search for such decays in the vector boson fusion channel. Combination with a previous search for Higgs bosons produced in association with a Z boson results in an observed (expected) upper limit on the branching fraction of 2.9 (2.1)% at 95% confidence level