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...
- Autores:
- 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
- Rights
- License
- Abierto (Texto Completo)
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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 |
_version_ |
1814167700433272832 |