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 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.

• Autores: Ardila Jiménez, Lucas; Fonseca Niño, Karen; López León, Anggy; Sánchez Ortiz, Carolina; Sánchez Lerma, Johan
• 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:123456789/5433
• Acceso en línea: http://revistas.uan.edu.co/index.php/papeles/article/view/600; http://repositorio.uan.edu.co/handle/123456789/5433
• Palabra clave: theory; accounting; value; valuation; teoría; contabilidad; valor; valuación
• Rights: openAccess
• License: Attribution-NonCommercial-ShareAlike 4.0 International (CC BY-NC-SA 4.0)