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Percepciones de las organizaciones sobre la contabilidad financiera. Una ilustración para la ciudad de Bucaramanga - Colombia
[Organizationals´ Perceptions of the financial accounting. An illustration of Bucaramanga city - Colombia]

Author

Listed:
  • Nohora García
  • Nelson Dueñas
  • Julianna Moreno

Abstract

This research did not try to verify or falsify hypothesis like in the pure sciences. The main objective was to get an idea of organizational perceptions related with some features on financial accounting (implementation, aims, disclosure of financial information and value added statement). These perceptions were well documented in different size firms on Bucaramanga city (Colombia).

Suggested Citation

  • Nohora García & Nelson Dueñas & Julianna Moreno, 2011. "Percepciones de las organizaciones sobre la contabilidad financiera. Una ilustración para la ciudad de Bucaramanga - Colombia [Organizationals´ Perceptions of the financial accounting. An illustration of Bucaramanga city - Colombia]," Econógrafos, Escuela de Economía 022900, Universidad Nacional de Colombia, FCE, CID.
    • Handle: RePEc:col:000176:022900
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    File URL: https://fce.unal.edu.co/centro-editorial/documentos/documentosEACP/documento-EACP-6.pdf
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    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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