La Globalización y su Relación con la Contabilidad

Abstract

This article presents some initial approaches on some of the argumentative tendencies that have been developed around the globalization, by methodological reasons, the same, they are found presented grouped in four set apart, considered as necessary for the approach of this type of studies, these they are: the need to understand the globalization, by the way of the historic interpretations of the global thing, about the logic of the economic globalization, the local thing and the global thing in the globalization. Finally and by way of conclusion is exposed the relation accounting and globalization as base for discussion and consolidation the research field: International Accounting.