Theory of Value from an Accounting Perspective: A Bibliographic Review
In the following document, we present a brief systematic search of literature on accounting theory, which is addressed or linked to the debate on theory of value. Several databases and the collaboration of professors in accounting theory from theUniversidad Nacional de Colombia are used to obtain th...
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| Formato: | info:eu-repo/semantics/article |
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UNIVERSIDAD ANTONIO NARIÑO
2019
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| Acceso en línea: | https://revistas.uan.edu.co/index.php/papeles/article/view/600 https://repositorio.uan.edu.co/handle/123456789/10947 |
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| author | Ardila Jiménez, Lucas Fonseca Niño, Karen López León, Anggy Sánchez Ortiz, Carolina Sánchez Lerma, Johan |
| author_facet | Ardila Jiménez, Lucas Fonseca Niño, Karen López León, Anggy Sánchez Ortiz, Carolina Sánchez Lerma, Johan |
| author_sort | Ardila Jiménez, Lucas |
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| description | In the following document, we present a brief systematic search of literature on accounting theory, which is addressed or linked to the debate on theory of value. Several databases and the collaboration of professors in accounting theory from theUniversidad Nacional de Colombia are used to obtain the texts to be analyzed in both Spanish and English. In each text, the development of the theory of value debate is analyzed and synthesized, seeking to evidence whether a standardization of valuation in accounting theory has been achieved through the analysis of the different positions of the authors working on this research. |
| format | info:eu-repo/semantics/article |
| id | repositorio.uan.edu.co-123456789-10947 |
| institution | Repositorio Digital UAN |
| language | spa |
| publishDate | 2019 |
| publisher | UNIVERSIDAD ANTONIO NARIÑO |
| record_format | dspace |
| spelling | repositorio.uan.edu.co-123456789-109472024-10-14T03:49:56Z Theory of Value from an Accounting Perspective: A Bibliographic Review Teoría del valor desde una perspectiva contable: una revisión bibliográfica Ardila Jiménez, Lucas Fonseca Niño, Karen López León, Anggy Sánchez Ortiz, Carolina Sánchez Lerma, Johan teoría contabilidad valor valuación theory accounting value valuation In the following document, we present a brief systematic search of literature on accounting theory, which is addressed or linked to the debate on theory of value. Several databases and the collaboration of professors in accounting theory from theUniversidad Nacional de Colombia are used to obtain the texts to be analyzed in both Spanish and English. In each text, the development of the theory of value debate is analyzed and synthesized, seeking to evidence whether a standardization of valuation in accounting theory has been achieved through the analysis of the different positions of the authors working on this research. En el siguiente documento se expone una breve búsqueda sistemática de literatura en teoría contable, la cual esté sujeta o aborde el debate de la teoría del valor. Se utilizan diversas bases de datos y la colaboración de profesores en teoría contable de la Universidad Nacional de Colombia para obtener los textos a analizar tanto en español como en inglés. En cada texto se analiza y se sintetiza el desarrollo del debate sobre la teoría del valor, buscando evidenciar si se ha logrado una estandarización de la valuación en la teoría contable por medio del análisis de las diferentes posturas de los autores trabajados en esta investigación. 2019-02-12 2024-10-10T02:35:40Z 2024-10-10T02:35:40Z info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion http://purl.org/coar/resource_type/c_6501 http://purl.org/coar/version/c_970fb48d4fbd8a85 https://revistas.uan.edu.co/index.php/papeles/article/view/600 10.54104/papeles.v11n22.600 https://repositorio.uan.edu.co/handle/123456789/10947 spa https://revistas.uan.edu.co/index.php/papeles/article/view/600/516 https://creativecommons.org/licenses/by-nc-sa/4.0 http://purl.org/coar/access_right/c_abf2 application/pdf UNIVERSIDAD ANTONIO NARIÑO Papeles; Vol. 11 No. 22 (2019); 59-71 Papeles; Vol. 11 Núm. 22 (2019); 59-71 Papeles; v. 11 n. 22 (2019); 59-71 2346-0911 0123-0670 10.54104/papeles.v11n22 |
| spellingShingle | teoría contabilidad valor valuación theory accounting value valuation Ardila Jiménez, Lucas Fonseca Niño, Karen López León, Anggy Sánchez Ortiz, Carolina Sánchez Lerma, Johan Theory of Value from an Accounting Perspective: A Bibliographic Review |
| title | Theory of Value from an Accounting Perspective: A Bibliographic Review |
| title_full | Theory of Value from an Accounting Perspective: A Bibliographic Review |
| title_fullStr | Theory of Value from an Accounting Perspective: A Bibliographic Review |
| title_full_unstemmed | Theory of Value from an Accounting Perspective: A Bibliographic Review |
| title_short | Theory of Value from an Accounting Perspective: A Bibliographic Review |
| title_sort | theory of value from an accounting perspective a bibliographic review |
| topic | teoría contabilidad valor valuación theory accounting value valuation |
| url | https://revistas.uan.edu.co/index.php/papeles/article/view/600 https://repositorio.uan.edu.co/handle/123456789/10947 |
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