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...
- Autores:
- Tipo de recurso:
- Article of journal
- Fecha de publicación:
- 2019
- Institución:
- Universidad Antonio Nariño
- Repositorio:
- Repositorio UAN
- Idioma:
- spa
- OAI Identifier:
- oai:repositorio.uan.edu.co:123456789/10947
- Acceso en línea:
- https://revistas.uan.edu.co/index.php/papeles/article/view/600
https://repositorio.uan.edu.co/handle/123456789/10947
- Palabra clave:
- teoría
contabilidad
valor
valuación
theory
accounting
value
valuation
- Rights
- License
- https://creativecommons.org/licenses/by-nc-sa/4.0
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2019-02-122024-10-10T02:35:40Z2024-10-10T02:35:40Zhttps://revistas.uan.edu.co/index.php/papeles/article/view/60010.54104/papeles.v11n22.600https://repositorio.uan.edu.co/handle/123456789/10947In 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.application/pdfspaUNIVERSIDAD ANTONIO NARIÑOhttps://revistas.uan.edu.co/index.php/papeles/article/view/600/516https://creativecommons.org/licenses/by-nc-sa/4.0http://purl.org/coar/access_right/c_abf2Papeles; Vol. 11 No. 22 (2019); 59-71Papeles; Vol. 11 Núm. 22 (2019); 59-71Papeles; v. 11 n. 22 (2019); 59-712346-09110123-067010.54104/papeles.v11n22teoríacontabilidadvalorvaluacióntheoryaccountingvaluevaluationTheory of Value from an Accounting Perspective: A Bibliographic ReviewTeoría del valor desde una perspectiva contable: una revisión bibliográficainfo:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionhttp://purl.org/coar/resource_type/c_6501http://purl.org/coar/resource_type/c_2df8fbb1http://purl.org/coar/version/c_970fb48d4fbd8a85Ardila Jiménez, LucasFonseca Niño, KarenLópez León, AnggySánchez Ortiz, CarolinaSánchez Lerma, Johan123456789/10947oai:repositorio.uan.edu.co:123456789/109472024-10-14 03:49:56.178metadata.onlyhttps://repositorio.uan.edu.coRepositorio Institucional UANalertas.repositorio@uan.edu.co |
dc.title.en-US.fl_str_mv |
Theory of Value from an Accounting Perspective: A Bibliographic Review |
dc.title.es-ES.fl_str_mv |
Teoría del valor desde una perspectiva contable: una revisión bibliográfica |
title |
Theory of Value from an Accounting Perspective: A Bibliographic Review |
spellingShingle |
Theory of Value from an Accounting Perspective: A Bibliographic Review teoría contabilidad valor valuación theory accounting value valuation |
title_short |
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_sort |
Theory of Value from an Accounting Perspective: A Bibliographic Review |
dc.subject.es-ES.fl_str_mv |
teoría contabilidad valor valuación |
topic |
teoría contabilidad valor valuación theory accounting value valuation |
dc.subject.en-US.fl_str_mv |
theory accounting value valuation |
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. |
publishDate |
2019 |
dc.date.accessioned.none.fl_str_mv |
2024-10-10T02:35:40Z |
dc.date.available.none.fl_str_mv |
2024-10-10T02:35:40Z |
dc.date.none.fl_str_mv |
2019-02-12 |
dc.type.none.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion |
dc.type.coar.fl_str_mv |
http://purl.org/coar/resource_type/c_2df8fbb1 |
dc.type.coar.spa.fl_str_mv |
http://purl.org/coar/resource_type/c_6501 |
dc.type.coarversion.none.fl_str_mv |
http://purl.org/coar/version/c_970fb48d4fbd8a85 |
format |
http://purl.org/coar/resource_type/c_6501 |
status_str |
publishedVersion |
dc.identifier.none.fl_str_mv |
https://revistas.uan.edu.co/index.php/papeles/article/view/600 10.54104/papeles.v11n22.600 |
dc.identifier.uri.none.fl_str_mv |
https://repositorio.uan.edu.co/handle/123456789/10947 |
url |
https://revistas.uan.edu.co/index.php/papeles/article/view/600 https://repositorio.uan.edu.co/handle/123456789/10947 |
identifier_str_mv |
10.54104/papeles.v11n22.600 |
dc.language.none.fl_str_mv |
spa |
language |
spa |
dc.relation.none.fl_str_mv |
https://revistas.uan.edu.co/index.php/papeles/article/view/600/516 |
dc.rights.en-US.fl_str_mv |
https://creativecommons.org/licenses/by-nc-sa/4.0 |
dc.rights.coar.spa.fl_str_mv |
http://purl.org/coar/access_right/c_abf2 |
rights_invalid_str_mv |
https://creativecommons.org/licenses/by-nc-sa/4.0 http://purl.org/coar/access_right/c_abf2 |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.en-US.fl_str_mv |
UNIVERSIDAD ANTONIO NARIÑO |
dc.source.en-US.fl_str_mv |
Papeles; Vol. 11 No. 22 (2019); 59-71 |
dc.source.es-ES.fl_str_mv |
Papeles; Vol. 11 Núm. 22 (2019); 59-71 |
dc.source.pt-BR.fl_str_mv |
Papeles; v. 11 n. 22 (2019); 59-71 |
dc.source.none.fl_str_mv |
2346-0911 0123-0670 10.54104/papeles.v11n22 |
institution |
Universidad Antonio Nariño |
repository.name.fl_str_mv |
Repositorio Institucional UAN |
repository.mail.fl_str_mv |
alertas.repositorio@uan.edu.co |
_version_ |
1814300425452519424 |