["item",{"itemId":"2624","public":"1","featured":"1","xmlns:xsi":"http://www.w3.org/2001/XMLSchema-instance","xsi:schemaLocation":"http://omeka.org/schemas/omeka-xml/v5 http://omeka.org/schemas/omeka-xml/v5/omeka-xml-5-0.xsd","uri":"https://bvhumanidades.usac.edu.gt/items/show/2624?output=omeka-json","accessDate":"2026-06-15T07:24:43-05:00"},["fileContainer",["file",{"fileId":"2543"},["src","https://bvhumanidades.usac.edu.gt/files/original/e2d7f0f1672b3675f5cc4edbd4a2ac5f.pdf"],["authentication","7d2caa5229b6d2a134cd8417d56841a2"]]],["collection",{"collectionId":"5"},["elementSetContainer",["elementSet",{"elementSetId":"1"},["name","Dublin Core"],["description","The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/."],["elementContainer",["element",{"elementId":"50"},["name","Title"],["description","A name given to the resource"],["elementTextContainer",["elementText",{"elementTextId":"7455"},["text","PEDAGOGÍA"]]]]]]]],["itemType",{"itemTypeId":"1"},["name","Text"],["description","A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text."]],["elementSetContainer",["elementSet",{"elementSetId":"1"},["name","Dublin Core"],["description","The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/."],["elementContainer",["element",{"elementId":"50"},["name","Title"],["description","A name given to the resource"],["elementTextContainer",["elementText",{"elementTextId":"13121"},["text","ANTECEDENTES HISTORICOS DE LA CONTABILIDAD"]]]],["element",{"elementId":"43"},["name","Identifier"],["description","An unambiguous reference to the resource within a given context"],["elementTextContainer",["elementText",{"elementTextId":"13122"},["text","http://mazinger.sisib.uchile.cl/repositorio/ap/instituto_de_ciencia_politica/v20038132047apuntedecontabilidadtomoi.pdf"]]]],["element",{"elementId":"41"},["name","Description"],["description","An account of the resource"],["elementTextContainer",["elementText",{"elementTextId":"13123"},["text","Tal es la situación sinóptica de los estudios sobre la historia y la evolución de la contabilidad en los países más desarrollados científicamente. En Chile, la historia de la contabilidad y su evolución está aún por hacer ya que la investigación sobre este campo es casi inexistente. Es de esperar que futuros investigadores, tanto a nivel de pre o post grado, realicen estudios tendientes a definir los orígenes de la contabilidad y dar a conocer la evolución histórica que esta disciplina ha tenido en nuestro medio, dándole, en consecuencia, la importancia que la contabilidad se merece, rescatándola de ser una simple herramienta útil para meros fines tributarios o para establecer utilidades. SÍNTESIS"]]]],["element",{"elementId":"38"},["name","Coverage"],["description","The spatial or temporal topic of the resource, the spatial applicability of the resource, or the jurisdiction under which the resource is relevant"],["elementTextContainer",["elementText",{"elementTextId":"13124"},["text","null"]]]],["element",{"elementId":"45"},["name","Publisher"],["description","An entity responsible for making the resource available"],["elementTextContainer",["elementText",{"elementTextId":"13125"},["text","Instituto de ciencia Politica Chile"]]]]]]],["tagContainer",["tag",{"tagId":"5038"},["name","contabilidad"]],["tag",{"tagId":"5040"},["name","profesional contable"]],["tag",{"tagId":"5041"},["name","simbología de contabilidad"]],["tag",{"tagId":"5039"},["name","sistemas legales de contabilidad"]]]]