Costs and Expenses in Accounting. An Ethnographic Approach in Paraguay, Period 2015-2020
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Abstract
The research focused on the interpretation and application of these terms in the Paraguayan business context between 2015 and 2020. An ethnographic approach was adopted through semi-structured interviews with 370 accountants and business owners in Paraguay, exploring perceptions, interpretations and applications. of these concepts. In addition, direct observations of accounting work sessions were conducted, and records and financial statements were analyzed. The results were: Accounting professionals in Paraguay use "costs" and "expenses" interchangeably in daily conversations; A strong cultural influence was identified in the way companies manage and perceive their costs and expenses, and A notable evolution was observed in the precision and understanding of these concepts throughout the period studied. The modernization of accounting systems and continuous training, influenced by international standards, have contributed to an improvement in accounting practice in Paraguay.
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