A reflection over the epistemological obstacle of the concept of measurement in the discipline of accounting

Habdelgani Hachim, Nasser; Lemos de la Cruz, Jorge Eduardo

Reflexión sobre el obstáculo epistemológico del concepto de medición en contabilidad

dc.creator	Habdelgani Hachim, Nasser
dc.creator	Lemos de la Cruz, Jorge Eduardo
dc.date	2010-12-01
dc.date.accessioned	2022-05-25T14:30:09Z
dc.date.available	2022-05-25T14:30:09Z
dc.identifier	https://revistas.unilibre.edu.co/index.php/libreempresa/article/view/2950
dc.identifier.uri	http://test.repositoriodigital.com:8080/handle/123456789/38420
dc.description	When it is said that accounting measures or conducts measurements, one repeatedly comes across the use of concepts such as value, price, money, salary, and goods as part of the sta-ement of measurement in accounting. A review of these concepts will make it possible to establish that the value theory proposed by classic economics contributes meanings that do have a metric conceptual concept. Yet, not all of these meanings can be applied to measurements. This article is aimed at providing a conceptual clarification of the use of these basic concepts in some statements in accounting terminology that relate to the explicit statement of accounting measurement. It reviews some of the most representative authors of accounting books, such as Eldon Hendriksen and José María Requena, and thus analyzes the epistemological obstacle of the notion of measurement in accounting. This article is a conceptual critical reflection that arises from a research project titled “The notion of accounting measurement” by the “Accounting Alternatives” research team at Libre University	en-US
dc.description	When it is said that accounting measures or conducts measurements, one repeatedly comes across the use of concepts such as value, price, money, salary, and goods as part of the statement of measurement in accounting. A review of these concepts will make it possible to establish that the value theory proposed by classic economics contributes meanings that do have a metric conceptual concept. Yet, not all of these meanings can be applied to measurements. This article is aimed at providing a conceptual clarification of the use of these basic concepts in some statements in accounting terminology that relate to the explicit statement of accounting measurement. It reviews some of the most representative authors of accounting books, such as Eldon Hendriksen and José María Requena, and thus analyzes the epistemological obstacle of the notion of measurement in accounting. This article is a conceptual critical reflection that arises from a research project titled “The notion of accounting measurement” by the “Accounting Alternatives” research team at Libre University.	es-ES
dc.format	application/pdf
dc.language	spa
dc.publisher	Universidad Libre	es-ES
dc.relation	https://revistas.unilibre.edu.co/index.php/libreempresa/article/view/2950/2360
dc.source	LIBRE EMPRESA; Vol. 7 No. 2 (2010): Libre Empresa; 101-115	en-US
dc.source	Libre Empresa; Vol. 7 Núm. 2 (2010): Libre Empresa; 101-115	es-ES
dc.source	2538-9904
dc.source	1657-2815
dc.subject	Medición contable	es-ES
dc.subject	valor	es-ES
dc.subject	precio y dinero	es-ES
dc.subject	Accounting measurement	en-US
dc.subject	value	en-US
dc.subject	price	en-US
dc.subject	money	en-US
dc.title	A reflection over the epistemological obstacle of the concept of measurement in the discipline of accounting	en-US
dc.title	Reflexión sobre el obstáculo epistemológico del concepto de medición en contabilidad	es-ES
dc.type	info:eu-repo/semantics/article
dc.type	info:eu-repo/semantics/publishedVersion
dc.type	Artículo revisado por pares	es-ES

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