The heterogeneity of magnitudes in the three-dimensional accounting theory
Definitely, accounting and accounting profession are going through moments of transformation, new regulations, new approaches, exposure to new structures. Accounting is seen from different points of view in time, in the past, It was unknown, but nowadays with prevalent need to care the environment a...
| Autores Principales: | , , |
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| Formato: | Artículo Revisado por Pares Académicos |
| Lenguaje: | Español (Spanish) Español (Spanish) |
| Publicado: |
Universidad Libre
2016
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| Materias: |
| Sumario: | Definitely, accounting and accounting profession are going through moments of transformation, new regulations, new approaches, exposure to new structures. Accounting is seen from different points of view in time, in the past, It was unknown, but nowadays with prevalent need to care the environment as the only reserve, the one people must respect and keep, it emerges theories such as accounting three-dimensional theory (from now on T3C), that shows information related to the (possibility to have heterogeneous units of measure in accounting; that is the target for the current paper. In first instance, to establish that measurement is far to be an economic valuation (wrong concept that a lot of accounting professionals have lived with) and accounting uses some scales to measure, it also uses mythologies and criteria to assess. On second instance, to present a series of magnitudes and measurement units different from monetary ones. In that sense it would be possible to make accounting representations of different dimensions from the economic – financial one. Finally, to encourage readers to engage to these research processes, to create new development alternatives to a young scientific discipline that requires from the contributions of serious researchers to its progress. It also encourages to take the risk to speak against those classic thoughts that pigeonhole accounting, to those that have |
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