Escritos Contables y de Administración

Nota editorial

2025-09-09

Reflections on the function of accounting

Hugo Ricardo Arreghini — 2025-09-09

This paper is motivated by the debates that emerged during the University Accounting Conference, held at the Universidad Nacional de Córdoba in 2023, regarding the central theme of the meeting, as to whether the main function of the discipline should be considered the core focus of the meeting or whether the discussion should instead address the study of the resources to be managed by firms. The aim of this study is to examine various perspectives put forward by prestigious researchers regarding the role assigned to accounting, thereby confirming the existing uncertainty in defining the discipline’s purpose. The analysis supports the need for clearer boundaries in accounting’s provisional annual assessment of ongoing developments. This delimitation reduces the discipline’s responsibility in presenting definitive conclusions and diminishes its role in resource management.

Social networks as a digital marketing tool: the case of Buenos Aires municipalities

Camila Iparraguirre — 2025-09-09

Digital marketing has become increasingly relevant in municipal governance, especially through the use of social networks (Solito et al. 2020; Alderete, 2022). This study aims to analyze the adoption, dissemination and use of the five most popular social networks in Argentina in 2023 (Kemp, 2023): WhatsApp, X, Tik Tok, Facebook and Instagram as digital marketing tools in the municipalities of Buenos Aires. An exploratory quantitative study was conducted based on systematic observation between July and August 2023. First, territorial variables were compiled, and the presence of these five networks on municipal websites was examined. Second, data on the adoption and activity of official municipal profiles on Facebook and Instagram were collected. The findings indicate that Facebook has the largest number of followers and daily activity. However, Instagram shows greater public engagement, interaction and user participation. Additionally, demographic factors correlate with social networks usage, underscoring the importance of tailoring digital marketing strategies to each local context.

Argentina’s federal revenue-sharing system: efficiency in tax administration and tax expenditure levels

Sergio Hauque — 2025-09-09

The concepts of normative gap and compliance gap broaden the traditional understanding of tax revenue and the costs associated with its collection. What was once treated as an indistinguishable net amount of collected taxes is now redefined as the difference between two components: the total amount of accrued taxes and the implicit costs involved in collecting them. This paper aims to analyze the distribution of resources and costs through this lens, proposing theoretical models on how such costs could be allocated within the Federal Revenue-Sharing system established by the Argentine Constitution ̶ assuming reliable estimates of those costs are available. the After outlining the theoretical framework, the paper presents preliminary numerical simulations based on available data on Argentina’s Value Added Tax.

Management Sciences in Mexico: Research Training in the 21st Century

José Alfredo Galicia Monroy — 2025-09-09

Management Sciences have been historically associated with the functioning of companies. Undergraduate and master's programs are generally associated with professional training. However, management is more than a technical discipline; it can contribute to knowledge production. In this regard, two objectives were proposed: a) to analyze the context of research training in undergraduate and master’s programs in management sciences in Mexico, and b) to develop a theoretical stance on the factors influencing trends that affect research training in this field. A qualitative systematic literature review was carried out to identify findings and theoretical positions relevant to the topic. Article selection was based on two criteria: relevance to the field of management and content quality, based on the relevance of the data presented. This process was complemented by a narrative-style qualitative content analysis, which did not involve a coding process for the construction of theoretical arguments. The study found that research training is influenced by factors both internal and external to universities, particularly the demands of stakeholders and the scientific and theoretical conceptualization of management. These factors contribute to prioritization of technical-professional training over a more comprehensive education within the field, in response to the demands of the economy.