LA CRISIS DE LA REPRESENTACIÓN CONTABLE: ¿PROBLEMAS DE LA CIENCIA SOCIAL O DE LA POLÍTICA DEL PODER?
This article seeks to clarify the factors that originate the problems of accounting representation. For this purpose, a reflection will be made on the theoretical foundations that support this important issue and the empirical references that show this problems, to finally arrive at a proposal that...
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| Format: | Article |
| Language: | English |
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Universidad Libre
2018-12-01
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| Series: | Revista Criterio Libre |
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| Online Access: | https://revistas.unilibre.edu.co/index.php/criteriolibre/article/view/5006/4275 |
| _version_ | 1818237135949398016 |
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| author | José Joaquín Ortiz Bojacá |
| author_facet | José Joaquín Ortiz Bojacá |
| author_sort | José Joaquín Ortiz Bojacá |
| collection | DOAJ |
| description | This article seeks to clarify the factors that originate the problems of accounting representation. For this purpose, a reflection will be made on the theoretical foundations that support this important issue and the empirical references that show this problems, to finally arrive at a proposal that bases new alternatives, accepting the principles that should govern accounting as a social science. In that sense, we will follow a qualitative methodology based on the bibliographic review and the critical analysis of documents, defining categories of analysis that allow us to obtain sustained conclusions and to derive the design of the proposal based on epistemic aspects, in an effort to contribute to the consolidation of the accounting science. The results obtained show that we can effectively speak of a crisis in this field, which is materialized in the lack of systems that reflect the set of intangible assets, which finally will swell the world of financial transactions in the form of new products of this type. These products contribute to blur reality, due to its great volatility. All this has a common root in the dilution of the sense of social responsibility and the trivialization of public interest for lack of an authentic search for the common good. Given this, the accounting representation must go into these key aspects, so the proposal that closes this article is oriented to the development of four levels of information, with their own characteristics, which should be reflected in systems appropriate to its nature and the integration between all of them, thus overcoming the deficiencies found as a result of this investigation |
| first_indexed | 2024-12-12T12:20:57Z |
| format | Article |
| id | doaj.art-da0d0e0204cd4e73b93ef9dc02926acf |
| institution | Directory Open Access Journal |
| issn | 1900-0642 2323-0886 |
| language | English |
| last_indexed | 2024-12-12T12:20:57Z |
| publishDate | 2018-12-01 |
| publisher | Universidad Libre |
| record_format | Article |
| series | Revista Criterio Libre |
| spelling | doaj.art-da0d0e0204cd4e73b93ef9dc02926acf2022-12-22T00:24:39ZengUniversidad LibreRevista Criterio Libre1900-06422323-08862018-12-0116293566https://doi.org/10.18041/1900-0642/criteriolibre.2018v16n29.5006LA CRISIS DE LA REPRESENTACIÓN CONTABLE: ¿PROBLEMAS DE LA CIENCIA SOCIAL O DE LA POLÍTICA DEL PODER?José Joaquín Ortiz Bojacá0Universidad Libre, Bogotá, ColombiaThis article seeks to clarify the factors that originate the problems of accounting representation. For this purpose, a reflection will be made on the theoretical foundations that support this important issue and the empirical references that show this problems, to finally arrive at a proposal that bases new alternatives, accepting the principles that should govern accounting as a social science. In that sense, we will follow a qualitative methodology based on the bibliographic review and the critical analysis of documents, defining categories of analysis that allow us to obtain sustained conclusions and to derive the design of the proposal based on epistemic aspects, in an effort to contribute to the consolidation of the accounting science. The results obtained show that we can effectively speak of a crisis in this field, which is materialized in the lack of systems that reflect the set of intangible assets, which finally will swell the world of financial transactions in the form of new products of this type. These products contribute to blur reality, due to its great volatility. All this has a common root in the dilution of the sense of social responsibility and the trivialization of public interest for lack of an authentic search for the common good. Given this, the accounting representation must go into these key aspects, so the proposal that closes this article is oriented to the development of four levels of information, with their own characteristics, which should be reflected in systems appropriate to its nature and the integration between all of them, thus overcoming the deficiencies found as a result of this investigationhttps://revistas.unilibre.edu.co/index.php/criteriolibre/article/view/5006/4275accounting representationintangible assetsintellectual capitalshared valuesocial responsibility |
| spellingShingle | José Joaquín Ortiz Bojacá LA CRISIS DE LA REPRESENTACIÓN CONTABLE: ¿PROBLEMAS DE LA CIENCIA SOCIAL O DE LA POLÍTICA DEL PODER? Revista Criterio Libre accounting representation intangible assets intellectual capital shared value social responsibility |
| title | LA CRISIS DE LA REPRESENTACIÓN CONTABLE: ¿PROBLEMAS DE LA CIENCIA SOCIAL O DE LA POLÍTICA DEL PODER? |
| title_full | LA CRISIS DE LA REPRESENTACIÓN CONTABLE: ¿PROBLEMAS DE LA CIENCIA SOCIAL O DE LA POLÍTICA DEL PODER? |
| title_fullStr | LA CRISIS DE LA REPRESENTACIÓN CONTABLE: ¿PROBLEMAS DE LA CIENCIA SOCIAL O DE LA POLÍTICA DEL PODER? |
| title_full_unstemmed | LA CRISIS DE LA REPRESENTACIÓN CONTABLE: ¿PROBLEMAS DE LA CIENCIA SOCIAL O DE LA POLÍTICA DEL PODER? |
| title_short | LA CRISIS DE LA REPRESENTACIÓN CONTABLE: ¿PROBLEMAS DE LA CIENCIA SOCIAL O DE LA POLÍTICA DEL PODER? |
| title_sort | la crisis de la representacion contable problemas de la ciencia social o de la politica del poder |
| topic | accounting representation intangible assets intellectual capital shared value social responsibility |
| url | https://revistas.unilibre.edu.co/index.php/criteriolibre/article/view/5006/4275 |
| work_keys_str_mv | AT josejoaquinortizbojaca lacrisisdelarepresentacioncontableproblemasdelacienciasocialodelapoliticadelpoder |