Ines Garcia Fronti
PhD Accounting. Researcher and consultant about Sustainability in Developing Countries and professor of Accounting at Buenos Aires University (Argentina).
She has a PhD in Accounting from Buenos Aires University and she is a Certified Public Accountant in Argentina. Her academic degrees includes a Master in Technology of Education from the Salamanca University -Spain.
Her areas of expertise are in Corporate Social-Environmental and Financial Reporting in Developing Countries, International Accounting (IFRS) and Argentinian GAAPs. She worked in the Alcala University group for the translation into Spanish of IFRS.
She is Deputy Director of a Centre of Research in Social and Environmental Accounting in the Buenos Aires University. She is a visiting professor at Universidad de la República - Uruguay and Universidad Nacional de Rosario - Argentina. Garcia-Fronti is member of CICSMA (Spain and Latin-America).
Ines has written papers and books, and also has presented conferences, seminars and workshops on Corporate Social-Environmental and Financial Reporting and IFRS in España, Portugal (European Conference of Accounting), Argentina, Brasil, Mexico, Chile, Colombia, Ecuador, Peru y Uruguay.
Topics: Corporate Social and Environmental Reporting
Corporate Financial Reporting (International Financial Reporting Standards)
She has a PhD in Accounting from Buenos Aires University and she is a Certified Public Accountant in Argentina. Her academic degrees includes a Master in Technology of Education from the Salamanca University -Spain.
Her areas of expertise are in Corporate Social-Environmental and Financial Reporting in Developing Countries, International Accounting (IFRS) and Argentinian GAAPs. She worked in the Alcala University group for the translation into Spanish of IFRS.
She is Deputy Director of a Centre of Research in Social and Environmental Accounting in the Buenos Aires University. She is a visiting professor at Universidad de la República - Uruguay and Universidad Nacional de Rosario - Argentina. Garcia-Fronti is member of CICSMA (Spain and Latin-America).
Ines has written papers and books, and also has presented conferences, seminars and workshops on Corporate Social-Environmental and Financial Reporting and IFRS in España, Portugal (European Conference of Accounting), Argentina, Brasil, Mexico, Chile, Colombia, Ecuador, Peru y Uruguay.
Topics: Corporate Social and Environmental Reporting
Corporate Financial Reporting (International Financial Reporting Standards)
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Papers by Ines Garcia Fronti
Edición: EDICON CPCECABA
Coordinación General: Inés García Fronti
Objetivo: Acercar a los profesionales en ciencias económicas, en particular a los contadores públicos, conocimientos sobre las bases teóricas de la contabilidad desarrolladas por referentes en el área que puedan servirles como fundamentos para jerarquizar el ejercicio de la profesión contable.
sobre la vigencia de las mismas desde los años ochenta hasta la actualidad, con un análisis introductorio y exploratorio de su presencia en citas y repositorios de Google. Se concluye que varias ideas vigentes vinculadas con la contabilidad social, tales como los conceptos de responsabilidad social empresarial y desarrollo
sostenible, la consideración de los contextos económico, ambiental y humano, los stakeholders, la problemática de la cuantificación del costo-beneficio social de la actividad empresaria, la elaboración de un estado de responsabilidad social (balance social) y, como síntesis, la formalización de la contabilidad social como
segmento dentro de la contabilidad, encuentran desde los escritos de Chapman, un acabado soporte.
Palabras clave: Argentina, Balance social, Contabilidad social, Doctrina contable, Responsabilidad social
empresaria.
social responsibility is to consider the
expectations of different stakeholders
(employees, partners, customers, local
communities, the environment, shareholders,
vendors, etc.) regarding the behavior of
companies. Even if a relatively homogeneous
group is selected, as in this paper,
differences are seen when establishing
preference levels. These discrepancies are
inherent to individuals based on their interests,
which may be affected by both concrete
and subjective circumstances.
This paper is divided into two parts. The first
part consists in segmenting preferences of
users from the agribusiness sector with
respect to social and environmental accounting
information. Then, based on this prior
task, we will try to determine which standard
reports relating to social and environmental
information meet to a greater extent these
users’ needs. This will be done using fuzzy
incidence matrices. Through the max-min
composition of matrices, a relation matrix of
users and the chance of meeting their information
needs according to the standard
reports considered for this work is produced.
This paper has sought to address the preferences
of users of social and environmental
information through a scientific methodology,
trying to group users by means of the affinities
theory. We believe this proposal may
help identify similar stakeholders in the
future, so as to schedule interviews, establish
common patterns and be able to prepare
reports meeting their needs, or, as in the
case proposed, use existing reporting
models.
Books by Ines Garcia Fronti
Edición: EDICON CPCECABA
Coordinación General: Inés García Fronti
Objetivo: Acercar a los profesionales en ciencias económicas, en particular a los contadores públicos, conocimientos sobre las bases teóricas de la contabilidad desarrolladas por referentes en el área que puedan servirles como fundamentos para jerarquizar el ejercicio de la profesión contable.
sobre la vigencia de las mismas desde los años ochenta hasta la actualidad, con un análisis introductorio y exploratorio de su presencia en citas y repositorios de Google. Se concluye que varias ideas vigentes vinculadas con la contabilidad social, tales como los conceptos de responsabilidad social empresarial y desarrollo
sostenible, la consideración de los contextos económico, ambiental y humano, los stakeholders, la problemática de la cuantificación del costo-beneficio social de la actividad empresaria, la elaboración de un estado de responsabilidad social (balance social) y, como síntesis, la formalización de la contabilidad social como
segmento dentro de la contabilidad, encuentran desde los escritos de Chapman, un acabado soporte.
Palabras clave: Argentina, Balance social, Contabilidad social, Doctrina contable, Responsabilidad social
empresaria.
social responsibility is to consider the
expectations of different stakeholders
(employees, partners, customers, local
communities, the environment, shareholders,
vendors, etc.) regarding the behavior of
companies. Even if a relatively homogeneous
group is selected, as in this paper,
differences are seen when establishing
preference levels. These discrepancies are
inherent to individuals based on their interests,
which may be affected by both concrete
and subjective circumstances.
This paper is divided into two parts. The first
part consists in segmenting preferences of
users from the agribusiness sector with
respect to social and environmental accounting
information. Then, based on this prior
task, we will try to determine which standard
reports relating to social and environmental
information meet to a greater extent these
users’ needs. This will be done using fuzzy
incidence matrices. Through the max-min
composition of matrices, a relation matrix of
users and the chance of meeting their information
needs according to the standard
reports considered for this work is produced.
This paper has sought to address the preferences
of users of social and environmental
information through a scientific methodology,
trying to group users by means of the affinities
theory. We believe this proposal may
help identify similar stakeholders in the
future, so as to schedule interviews, establish
common patterns and be able to prepare
reports meeting their needs, or, as in the
case proposed, use existing reporting
models.
contable con relación a las finalidades u objetivos de los usuarios de la
información contable, resulta imprescindible analizar cuáles son los
he-chos y acontecimientos que están incluidos en su dominio fáctico y
cómo se seleccionan, clasifican, miden, relacionan e interpretan.
Asimismo se presenta la necesidad de relacionar la contabilidad
microsocíal con determinadas teorías y analizar ras cualidades y
desarrollar los componentes de Jos sistemas respectivos para Juego
establecer Jos elementos necesarios para una modelización científica.
La tarea ha incluido, entre otras cuestiones, el relevamiento de las
investigaciones más significativas realizadas por fa comunidad contable
internacional en los últimos treinta años sobre contabilidad social,
analizando el objeto de estudio y la metodología seguida; con el objetivo
de acotar la realidad física y social de la contabilidad microsociaJ y los
principales problemas que la misma debe resolver.
https://www.cronista.com/autor/maria-marta-panario-centeno-e-ines-garcia-fronti//