Marco Institucional de la Contabilidad y las Finanzas

Accounting and Financial methods are useful techniques for business, but their objective study should be inserted in the wider scope of Social Science. Historical issues determine policies and these ones, themselves, configure taxes and other environmental variables. Taxes, interest rates and other factors directly influence business returns, business opportunities an so on. Institutional framework ends to have an effect on accountancy and financial methods and their worthiness and power relationships in business world. These relations have a reciprocal decisive roll on legal norms issuing.