Teoría del régimen internacional en contabilidad

This paper deals with realism and international standards of accounting and aims at disclosing the foundations of the process of regulation in the field of accounting services, that common sense considers as a product of scientific research, derived of the construction of descriptions of the economic reality that support predictions dynamized by a communicative action. My methodological approach, based on hermeneutics, gives us a comprehension of the phenomenon, tries to know its causes and dynamics, appealing to historical interpretation, and seeks the origins and contents of accounting regulation as a mechanism of incorporating it in the global markets, out of strategies of international relations based on cooperation.