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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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)
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network_name_str Repositorio UAN
repository_id_str
spelling Attribution-NonCommercial-ShareAlike 4.0 International (CC BY-NC-SA 4.0)Acceso abiertohttps://creativecommons.org/licenses/by-nc-sa/4.0/info:eu-repo/semantics/openAccesshttp://purl.org/coar/access_right/c_abf2Ardila Jiménez, LucasFonseca Niño, KarenLópez León, AnggySánchez Ortiz, CarolinaSánchez Lerma, Johan2021-11-10T00:52:56Z2021-11-10T00:52:56Z2019-02-12http://revistas.uan.edu.co/index.php/papeles/article/view/60010.54104/papeles.v11n22.600http://repositorio.uan.edu.co/handle/123456789/5433In 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 Nariñohttp://revistas.uan.edu.co/index.php/papeles/article/view/600/5162346-09110123-067010.54104/papeles.v11n22PAPELES; Vol. 11 No. 22 (2019); 59-71PAPELES; Vol. 11 Núm. 22 (2019); 59-71theoryaccountingvaluevaluationteoríacontabilidadvalorvaluaciónTheory of Value from an Accounting Perspective: A Bibliographic ReviewTeoría del valor desde una perspectiva contable: una revisión bibliográficainfo:eu-repo/semantics/publishedVersionhttp://purl.org/coar/resource_type/c_6501http://purl.org/coar/resource_type/c_2df8fbb1info:eu-repo/semantics/articlehttp://purl.org/coar/version/c_970fb48d4fbd8a85123456789/5433oai:repositorio.uan.edu.co:123456789/54332024-10-09 22:40:44.756https://creativecommons.org/licenses/by-nc-sa/4.0/Acceso abiertometadata.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
theory
accounting
value
valuation
teoría
contabilidad
valor
valuación
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.creator.fl_str_mv Ardila Jiménez, Lucas
Fonseca Niño, Karen
López León, Anggy
Sánchez Ortiz, Carolina
Sánchez Lerma, Johan
dc.contributor.author.spa.fl_str_mv Ardila Jiménez, Lucas
Fonseca Niño, Karen
López León, Anggy
Sánchez Ortiz, Carolina
Sánchez Lerma, Johan
dc.subject.en-US.fl_str_mv theory
accounting
value
valuation
topic theory
accounting
value
valuation
teoría
contabilidad
valor
valuación
dc.subject.es-ES.fl_str_mv teoría
contabilidad
valor
valuación
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.issued.spa.fl_str_mv 2019-02-12
dc.date.accessioned.none.fl_str_mv 2021-11-10T00:52:56Z
dc.date.available.none.fl_str_mv 2021-11-10T00:52:56Z
dc.type.coar.fl_str_mv http://purl.org/coar/resource_type/c_2df8fbb1
dc.type.version.spa.fl_str_mv info:eu-repo/semantics/publishedVersion
dc.type.coar.spa.fl_str_mv http://purl.org/coar/resource_type/c_6501
dc.type.driver.spa.fl_str_mv info:eu-repo/semantics/article
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format http://purl.org/coar/resource_type/c_6501
status_str publishedVersion
dc.identifier.none.fl_str_mv http://revistas.uan.edu.co/index.php/papeles/article/view/600
10.54104/papeles.v11n22.600
dc.identifier.uri.none.fl_str_mv http://repositorio.uan.edu.co/handle/123456789/5433
url http://revistas.uan.edu.co/index.php/papeles/article/view/600
http://repositorio.uan.edu.co/handle/123456789/5433
identifier_str_mv 10.54104/papeles.v11n22.600
dc.language.iso.spa.fl_str_mv spa
language spa
dc.relation.none.fl_str_mv http://revistas.uan.edu.co/index.php/papeles/article/view/600/516
dc.rights.none.fl_str_mv Acceso abierto
dc.rights.license.spa.fl_str_mv Attribution-NonCommercial-ShareAlike 4.0 International (CC BY-NC-SA 4.0)
dc.rights.uri.spa.fl_str_mv https://creativecommons.org/licenses/by-nc-sa/4.0/
dc.rights.accessrights.spa.fl_str_mv info:eu-repo/semantics/openAccess
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Acceso abierto
https://creativecommons.org/licenses/by-nc-sa/4.0/
http://purl.org/coar/access_right/c_abf2
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.spa.fl_str_mv Universidad Antonio Nariño
dc.source.none.fl_str_mv 2346-0911
0123-0670
10.54104/papeles.v11n22
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
institution Universidad Antonio Nariño
repository.name.fl_str_mv Repositorio Institucional UAN
repository.mail.fl_str_mv alertas.repositorio@uan.edu.co
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