IDEAS home Printed from https://ideas.repec.org/a/col/000370/010375.html
   My bibliography  Save this article

Explicación contamétrica de las dinámicas patrimoniales desde una concepción social

Author

Listed:
  • Campo Alcides Avellaneda Bautista
  • José Joaquín Ortiz Bojacá

Abstract

rEsumEnPartiendo del concepto de que la contametría mide y valora el patrimonioy que este es la representación de la riqueza de los agentes sociales, estetrabajo propone la explicación contamétrica de las dinámicas patrimonialesdesde una concepción social. Es necesario explicar estos fenómenos parafines de la formalización y difusión de la contametría y para el avance en elestudio de la contabilidad como ciencia del patrimonio. Pero además, aportaa la gestión contable y administrativa, provee herramientas conceptualespara la justa y equitativa medida en la distribución de la riqueza, además deampliar el horizonte de la investigación contable.summarYCountermetrics measure and value patrimony as a representation of wealthin social agents. This work proposes the countermetrical explanation ofpatrimonial dynamics from a social conception. It is necessary to explainthis in order to formalize and diffuse countermetrics, as well as to makea breakthrough in the study of accounting as a science of patrimony.Countermetrics also contribute to accounting and administrative management.It provides conceptual tools for a fair measurement of the distribution ofwealth, and widens the horizon of accounting investigation.rEsumoPartindo do conceito de que a contametria mede e avalia o patrimonio eque este é a representacao da riqueza dos agentes sociais, este trabalhopropoe a explicacao contamétrica das dinamicas patrimoniais a partir deuma concepcao social. É necessário explicar estes fenomenos para finsda formalizacao e difusao da contametria e para o avanco no estudoda contabilidade como ciencia do patrimonio. Além do mais, contribui agestao contábil e administrativa, prove ferramentas conceituais para a justae equitativa medida na distribuicao da riqueza, além de ampliar o horizonteda investigacao contábil.résuméBasé sur le concept de contametria qui mesure et évalue le patrimoine etqui est la représentation de la richesse sociale, le présent document proposel´explication dynamique d´une conception sociale. Il est nécessaire d´expliquerces phénomenes pour la formalisation et la diffusion de la contametria etainsi pour le progres dans l´étude de la comptabilité en tant que science.En plus la contrametria contribue a la gestion comptable et administrative,fournit des outils conceptuels pour mesurer la répartition équitable de larichesse, et élargit l´horizon de la recherche comptable.

Suggested Citation

  • Campo Alcides Avellaneda Bautista & José Joaquín Ortiz Bojacá, 2013. "Explicación contamétrica de las dinámicas patrimoniales desde una concepción social," Revista Criterio Libre, Universidad Libre - Sede Principal, January.
  • Handle: RePEc:col:000370:010375
    as

    Download full text from publisher

    File URL: http://criteriolibre.unilibre.edu.co/index.php/clibre/article/view/117
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    Agentes sociales; contabilidad; contametría; dinámicas patrimoniales; epistemología contable.;
    All these keywords.

    JEL classification:

    • C10 - Mathematical and Quantitative Methods - - Econometric and Statistical Methods and Methodology: General - - - General
    • D10 - Microeconomics - - Household Behavior - - - General
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:col:000370:010375. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Fernando Chavarro (email available below). General contact details of provider: .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.