La hermeneutica aplicada en la investigacion para el tratamiento contable de propiedad planta y equipo en autoservicios de Machala.

Abstract

This work aims to demonstrate the importance of hermeneutics as a research approach, which offers a way to construct accounting knowledge as a consequence of the interpretation of latent meanings in their contexts of action. From this perspective, hermeneutics promotes the interpretation of accounting principles, laws and standards and their correspondence with the reality object of study or intervention. For the purposes of theoretical contextualization, hermetics is considered as the study of understanding and interpretation in a particular sense of oral or written texts and capturing them with precision and fullness to achieve an adequate understanding of it and is governed by general principles for interpretation. of reading and texts. Now, in order to see its contextualization in the accounting field, below, its implication is analyzed in five scientific research articles where we will establish how hermeneutics facilitates the interpretation of norms, principles, postulates and theories in accounting processes in all commercial activities, which must be complied with in the exercise of the accounting profession.