Desde los estados financieros microcontables hacia la macrocontabilidad. Un modelo basado en el measurement approach

Sergio Hauque

Sergio Hauque National University of the Littoral

Palavras-chave:

microcontabilidad, macrocontabilidad, convergencia, niveles de agregación

Resumo

Os campos da contabilidade nacional, pública e financeira compartilham o termo “contabilidade”, mas perderam as sinergias potenciais entre eles. Embora a contabilidade seja uma ferramenta analítica poderosa que gera dados tanto em nível micro quanto macro, a divisão persistente entre a micro e a macrocontabilidade tem limitado essas sinergias. Vários estudiosos exploraram o potencial da contabilidade como uma disciplina integral, destacando as complexas conexões entre os níveis macro e micro.

Este estudo propõe um modelo conceitual para abranger as identidades contábeis fundamentais do micro ao macro. Usando conceitos abstratos como Dichev e Tang (2008), Dichev (2008, 2017) e Miller & Bahnson (2010), ele organiza informações sobre estoques e fluxos de valor econômico, alinhando-se com o conceito de contabilidade em condições ideais (2015). Com base na abordagem de mensuração (1989), este estudo confirma que somente os ativos reais constituem o capital concreto da sociedade e descreve a dinâmica cíclica da renda obtida de vários ativos. Essa abordagem analítica busca entender a natureza da disciplina contábil e propõe vários caminhos para pesquisas futuras, desde a estimativa empírica de valores até a adaptação de categorias abstratas a requisitos situacionais.

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