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/publishedVersion |
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Universidad Antonio Nariño
2021
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| Acceso en línea: | http://revistas.uan.edu.co/index.php/papeles/article/view/600 http://repositorio.uan.edu.co/handle/123456789/5433 |
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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/publishedVersion |
| id | repositorio.uan.edu.co-123456789-5433 |
| institution | Repositorio Digital UAN |
| language | spa |
| publishDate | 2021 |
| publisher | Universidad Antonio Nariño |
| record_format | dspace |
| spelling | repositorio.uan.edu.co-123456789-54332024-10-09T22:40:44Z 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 theory accounting value valuation teoría contabilidad valor valuación 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. 2021-11-10T00:52:56Z 2021-11-10T00:52:56Z 2019-02-12 info:eu-repo/semantics/publishedVersion http://purl.org/coar/resource_type/c_6501 info:eu-repo/semantics/article http://purl.org/coar/version/c_970fb48d4fbd8a85 http://revistas.uan.edu.co/index.php/papeles/article/view/600 10.54104/papeles.v11n22.600 http://repositorio.uan.edu.co/handle/123456789/5433 spa http://revistas.uan.edu.co/index.php/papeles/article/view/600/516 Acceso abierto Attribution-NonCommercial-ShareAlike 4.0 International (CC BY-NC-SA 4.0) https://creativecommons.org/licenses/by-nc-sa/4.0/ info:eu-repo/semantics/openAccess http://purl.org/coar/access_right/c_abf2 application/pdf Universidad Antonio Nariño 2346-0911 0123-0670 10.54104/papeles.v11n22 PAPELES; Vol. 11 No. 22 (2019); 59-71 PAPELES; Vol. 11 Núm. 22 (2019); 59-71 |
| spellingShingle | theory accounting value valuation teoría contabilidad valor valuación 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 | theory accounting value valuation teoría contabilidad valor valuación |
| url | http://revistas.uan.edu.co/index.php/papeles/article/view/600 http://repositorio.uan.edu.co/handle/123456789/5433 |
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