Chaos and complexity in financial statements

Conceptual issues and the basis for the use of financial statements from the perspective of complexity and chaos are proposed. After analyzing the implications that these perspectives have for financial statements, basic accounting equation is examined from the view of complex logic through the mech...

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Tipo de recurso:
Fecha de publicación:
2015
Institución:
Universidad del Rosario
Repositorio:
Repositorio EdocUR - U. Rosario
Idioma:
eng
OAI Identifier:
oai:repository.urosario.edu.co:10336/23902
Acceso en línea:
https://doi.org/10.4018/978-1-4666-8468-3.ch075
https://repository.urosario.edu.co/handle/10336/23902
Palabra clave:
Chaos
complexity
financial
statements
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Abierto (Texto Completo)
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repository_id_str
spelling 2883306002020-05-26T00:06:31Z2020-05-26T00:06:31Z2015Conceptual issues and the basis for the use of financial statements from the perspective of complexity and chaos are proposed. After analyzing the implications that these perspectives have for financial statements, basic accounting equation is examined from the view of complex logic through the mechanisms of the circumscription. Besides, the phase spaces arising from the relationship between indicators of financial health, such as total assets, stakeholder's equity, profit and loss, or cash flow at end of year, are analyzed; also, the relationship among ratios of sustainability, liquidity, and profitability is revisited. The management discussion and analysis and notes to financial statements sections of financial statements are subjected to new interpretations, based on the beliefs logic and complex and chaotic metaphorical narratives. Finally, a critical perspective on the use of chaos and complexity in the analysis of financial statements is introduced. © 2015, IGI Global. All rights reserved.application/pdfhttps://doi.org/10.4018/978-1-4666-8468-3.ch075https://repository.urosario.edu.co/handle/10336/23902engIGI Global14301399Economics: ConceptsVol. 43893Economics: Concepts, Methodologies, Tools, and Applications, Vol.43893,(2015); pp. 1399-1430https://www.scopus.com/inward/record.uri?eid=2-s2.0-84961537522&doi=10.4018%2f978-1-4666-8468-3.ch075&partnerID=40&md5=f432f69e19a63dc8694f247b15fb834bAbierto (Texto Completo)http://purl.org/coar/access_right/c_abf2instname:Universidad del Rosarioreponame:Repositorio Institucional EdocURChaoscomplexityfinancialstatementsChaos and complexity in financial statementsbookPartParte de librohttp://purl.org/coar/version/c_970fb48d4fbd8a85http://purl.org/coar/resource_type/c_3248Juárez, Fernando10336/23902oai:repository.urosario.edu.co:10336/239022022-05-02 07:37:16.670053https://repository.urosario.edu.coRepositorio institucional EdocURedocur@urosario.edu.co
dc.title.spa.fl_str_mv Chaos and complexity in financial statements
title Chaos and complexity in financial statements
spellingShingle Chaos and complexity in financial statements
Chaos
complexity
financial
statements
title_short Chaos and complexity in financial statements
title_full Chaos and complexity in financial statements
title_fullStr Chaos and complexity in financial statements
title_full_unstemmed Chaos and complexity in financial statements
title_sort Chaos and complexity in financial statements
dc.subject.keyword.spa.fl_str_mv Chaos
complexity
financial
statements
topic Chaos
complexity
financial
statements
description Conceptual issues and the basis for the use of financial statements from the perspective of complexity and chaos are proposed. After analyzing the implications that these perspectives have for financial statements, basic accounting equation is examined from the view of complex logic through the mechanisms of the circumscription. Besides, the phase spaces arising from the relationship between indicators of financial health, such as total assets, stakeholder's equity, profit and loss, or cash flow at end of year, are analyzed; also, the relationship among ratios of sustainability, liquidity, and profitability is revisited. The management discussion and analysis and notes to financial statements sections of financial statements are subjected to new interpretations, based on the beliefs logic and complex and chaotic metaphorical narratives. Finally, a critical perspective on the use of chaos and complexity in the analysis of financial statements is introduced. © 2015, IGI Global. All rights reserved.
publishDate 2015
dc.date.created.spa.fl_str_mv 2015
dc.date.accessioned.none.fl_str_mv 2020-05-26T00:06:31Z
dc.date.available.none.fl_str_mv 2020-05-26T00:06:31Z
dc.type.eng.fl_str_mv bookPart
dc.type.coarversion.fl_str_mv http://purl.org/coar/version/c_970fb48d4fbd8a85
dc.type.coar.fl_str_mv http://purl.org/coar/resource_type/c_3248
dc.type.spa.spa.fl_str_mv Parte de libro
dc.identifier.doi.none.fl_str_mv https://doi.org/10.4018/978-1-4666-8468-3.ch075
dc.identifier.uri.none.fl_str_mv https://repository.urosario.edu.co/handle/10336/23902
url https://doi.org/10.4018/978-1-4666-8468-3.ch075
https://repository.urosario.edu.co/handle/10336/23902
dc.language.iso.spa.fl_str_mv eng
language eng
dc.relation.citationEndPage.none.fl_str_mv 1430
dc.relation.citationStartPage.none.fl_str_mv 1399
dc.relation.citationTitle.none.fl_str_mv Economics: Concepts
dc.relation.citationVolume.none.fl_str_mv Vol. 43893
dc.relation.ispartof.spa.fl_str_mv Economics: Concepts, Methodologies, Tools, and Applications, Vol.43893,(2015); pp. 1399-1430
dc.relation.uri.spa.fl_str_mv https://www.scopus.com/inward/record.uri?eid=2-s2.0-84961537522&doi=10.4018%2f978-1-4666-8468-3.ch075&partnerID=40&md5=f432f69e19a63dc8694f247b15fb834b
dc.rights.coar.fl_str_mv http://purl.org/coar/access_right/c_abf2
dc.rights.acceso.spa.fl_str_mv Abierto (Texto Completo)
rights_invalid_str_mv Abierto (Texto Completo)
http://purl.org/coar/access_right/c_abf2
dc.format.mimetype.none.fl_str_mv application/pdf
dc.publisher.spa.fl_str_mv IGI Global
institution Universidad del Rosario
dc.source.instname.spa.fl_str_mv instname:Universidad del Rosario
dc.source.reponame.spa.fl_str_mv reponame:Repositorio Institucional EdocUR
repository.name.fl_str_mv Repositorio institucional EdocUR
repository.mail.fl_str_mv edocur@urosario.edu.co
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