{"id":4821,"date":"2021-10-22T17:28:01","date_gmt":"2021-10-22T22:28:01","guid":{"rendered":"https:\/\/www.aldia.unah.edu.pe\/?p=4821"},"modified":"2023-03-10T13:17:00","modified_gmt":"2023-03-10T18:17:00","slug":"contabilidad-cultura-y-desarrollo","status":"publish","type":"post","link":"https:\/\/aldia.unah.edu.pe\/?p=4821","title":{"rendered":"Contabilidad, cultura y desarrollo"},"content":{"rendered":"\n
\"\"
Ketty Maril\u00fa Moscoso Paucarchuco<\/span>
kmoscoso@unah.edu.pe<\/span><\/figcaption><\/figure>\n
\n

El contexto global invita a reutilizar la contabilidad como parte de la cultura general de todo individuo, su despegue del pensamiento convencional es inevitable, impactando directamente en la econom\u00eda, en la cohesi\u00f3n social y el cuidado ambiental.<\/span><\/strong><\/p>\n

\n

La relaci\u00f3n entre contabilidad, cultura y desarrollo promueve decisiones pol\u00edticas que no solo conservan la econom\u00eda sino la vida misma. <\/span><\/p>\n

La contabilidad moderna va m\u00e1s all\u00e1 de dar cuenta del uso de los recursos, controla las externalidades de la globalizaci\u00f3n, mide impactos del comportamiento social y cultural, rompe estructuras de consumo, entre otros; pero en la pr\u00e1ctica se ha limitado a brindar informaci\u00f3n insuficiente y solo desde \u00e1mbitos financieros.<\/span><\/p>\n

Para Mej\u00eda Soto, et. al, 2013 \u201cLa contabilidad es la ciencia social aplicada, que estudia la valoraci\u00f3n cualitativa y cuantitativa de la existencia y circulaci\u00f3n de la riqueza ambiental, social y econ\u00f3mica controlada por la organizaci\u00f3n, utilizando diversos m\u00e9todos que le permiten cumplir su funci\u00f3n de evaluar la gesti\u00f3n que la organizaci\u00f3n ejerce sobre la riqueza, con el fin de contribuir a la \u00f3ptima acumulaci\u00f3n, generaci\u00f3n, distribuci\u00f3n y sostenibilidad integral\u201d.<\/span><\/p>\n

\n

La contabilidad en la actualidad presenta un concepto din\u00e1mico que asocia los t\u00e9rminos monetarios a la cultura del hombre, la que se entiende como \u201cconjunto de valores, tradiciones, patrimonio material e inmaterial, creencias religiosas, cosmovisiones y las expresiones en formas de vida\u201d, influyendo y determinando, impidiendo o facilitando el desarrollo sostenible de la sociedad.<\/span><\/strong><\/p>\n

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Fuente: Tiene Su Historia, Nosotros Te La Contamos<\/figcaption><\/figure>\n
\n

La contabilidad en un esquema operacional y pr\u00e1ctico es un instrumento de reconocimiento y valoraci\u00f3n que permite identificar desde la cultura humana aspectos relevantes de los econ\u00f3mico, social y ambiental, otorg\u00e1ndole valor a lo est\u00e9tico, simb\u00f3lico e hist\u00f3rico.<\/span><\/p>\n

El fin m\u00e1ximo de la sociedad es la sostenibilidad ubicando a la contabilidad como una herramienta de control para la mejora. La ciencia contable debe invertir los esquemas de importancia en el an\u00e1lisis empresarial, priorizando lo ambiental, seguido de lo social, para finalmente complementar con lo econ\u00f3mico; esta pir\u00e1mide de desarrollo debe conservar estructuras arm\u00f3nicas entre sus dimensiones.<\/span><\/p>\n

Es importante reconocer los distintos tipos de riqueza que no solo son dinerarios, desde ah\u00ed nace la nueva modelaci\u00f3n contable, en su af\u00e1n de protecci\u00f3n de la riqueza sostenible. La cultura contable exige cambios en los ciudadanos como consumidores y m\u00e1s como empresarios, oblig\u00e1ndolos a adaptarse a una nueva forma de hacer empresa donde se busca anteponer la responsabilidad ambiental y social principalmente.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

El contexto global invita a reutilizar la contabilidad como parte de la cultura general de todo individuo, su despegue del pensamiento convencional es inevitable, impactando directamente en la econom\u00eda, en la cohesi\u00f3n social y el cuidado ambiental. La relaci\u00f3n entre contabilidad, cultura y desarrollo promueve decisiones pol\u00edticas que no solo conservan la econom\u00eda sino la […]<\/p>\n","protected":false},"author":11,"featured_media":4823,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[30],"tags":[],"class_list":["post-4821","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ketty-m-moscoso-paucarchuco"],"yoast_head":"\nContabilidad, cultura y desarrollo - UNAH ALDIA<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/aldia.unah.edu.pe\/?p=4821\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Contabilidad, cultura y desarrollo - UNAH ALDIA\" \/>\n<meta property=\"og:description\" content=\"El contexto global invita a reutilizar la contabilidad como parte de la cultura general de todo individuo, su despegue del pensamiento convencional es inevitable, impactando directamente en la econom\u00eda, en la cohesi\u00f3n social y el cuidado ambiental. La relaci\u00f3n entre contabilidad, cultura y desarrollo promueve decisiones pol\u00edticas que no solo conservan la econom\u00eda sino la […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/aldia.unah.edu.pe\/?p=4821\" \/>\n<meta property=\"og:site_name\" content=\"UNAH ALDIA\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/unahlicenciada\" \/>\n<meta property=\"article:published_time\" content=\"2021-10-22T22:28:01+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-03-10T18:17:00+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/aldia.unah.edu.pe\/wp-content\/uploads\/2021\/10\/contabilidad.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"2000\" \/>\n\t<meta property=\"og:image:height\" content=\"790\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Ketty Maril\u00fa Moscoso Paucarchuco\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"Ketty Maril\u00fa Moscoso Paucarchuco\" \/>\n\t<meta name=\"twitter:label2\" content=\"Tiempo de lectura\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutos\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/aldia.unah.edu.pe\/?p=4821#article\",\"isPartOf\":{\"@id\":\"https:\/\/aldia.unah.edu.pe\/?p=4821\"},\"author\":{\"name\":\"Ketty Maril\u00fa Moscoso Paucarchuco\",\"@id\":\"https:\/\/aldia.unah.edu.pe\/#\/schema\/person\/34bc2a9f9b9cb41d4796afb9274c3199\"},\"headline\":\"Contabilidad, cultura y desarrollo\",\"datePublished\":\"2021-10-22T22:28:01+00:00\",\"dateModified\":\"2023-03-10T18:17:00+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/aldia.unah.edu.pe\/?p=4821\"},\"wordCount\":462,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/aldia.unah.edu.pe\/#organization\"},\"articleSection\":[\"Ketty M. 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