La contabilidad, sus fundamentos y desarrollo: particularidades en el sector empresarial ecuatoriano

Abstract

In correspondence with the development of mankind, incomparable actions supported by cultural, social and economic events, compromised the appearance of certain methods and principles of control in the productive areas - commercial, financial - economic and state - prosecutor different economic activities, among which is accounting. Research focuses on the analysis of the object of the accounting activity, criminal record dating from the origins of man in society; accounting born, it undergoes transformation and develops, before and after its discovery and independence. There is now a general consensus in the accounting literature and related disciplines of the need to take account surpluses and control that business activities. Keywords: human development, methods and principles of control, accounting process.