Resumen

RODRIGUEZ OTALORA, JORGE ALEXANDER. ORTHODOX ECONOMY NOTES TO ACCOUNTING REGULATION, ELEMENTS TO COMPREHEND AND CRITICIZE ACCOUNTING RULES. Rev.fac.cienc.econ. [online]. 2012, vol.20, n.2, pp.165-174. ISSN 0121-6805.

The purpose of this article is to present the fundaments of accounting regulation from an orthodox economic point of view; establishing conceptual paths that allow comprehending the fundamental assumptions. market categories, agent, institution, standard, rule, among others, framed in neoclassic and neo-institutional schools are the background in which the accountability will be analyzed. Various theories are reviewed which support the economic regulation to comprehend the regulation process and its objectives. The article is introductory, and provides orthodox theoretical arguments to the discussion on accounting convergence process.

Palabras clave : Regulation; Accounting; Neoclassic economy; Neoinstitutional economy; Agents.

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