Ontological, Epistemological and Methodological Elements for the Construction of a Theoretical Framework for the Study of Intangible Assets
Speaking of information disclosure in accounting invariably implies referring, at least, to the concatenation of representation processes (semiotic), measurement, valuation, and representation (accounting). the purpose of this document is to present in a critical way a series of reflections that und...
| Autor Principal: | Hincapié M., Juan Pablo |
|---|---|
| Formato: | info:eu-repo/semantics/article |
| Idioma: | spa |
| Publicado: |
Editorial Pontificia Universidad Javeriana
2017
|
| Acceso en línea: |
http://revistas.javeriana.edu.co/index.php/cuacont/article/view/21971 |
| Etiquetas: |
Agregar Etiqueta
Sin Etiquetas, Sea el primero en etiquetar este registro!
|
| Sumario: |
Speaking of information disclosure in accounting invariably implies referring, at least, to the concatenation of representation processes (semiotic), measurement, valuation, and representation (accounting). the purpose of this document is to present in a critical way a series of reflections that underlie accounting discourses regarding representation and the crisis of the representation of the intangible. It is expected that the reflections outlined here will provide ontological, epistemological, and methodologicalelements suitable for the construction of a theoretical framework for the intangible assets tentatively suggested by Kaufmann and Schneider (2004). |
|---|