SciELO - Scientific Electronic Library Online

 
vol.24 número52La netnografía como herramienta de investigación en contextos on-line: una aplicación al análisis de la imagen de los servicios públicos de transporte índice de autoresíndice de materiabúsqueda de artículos
Home Pagelista alfabética de revistas  

Servicios Personalizados

Revista

Articulo

Indicadores

Links relacionados

  • En proceso de indezaciónCitado por Google
  • No hay articulos similaresSimilares en SciELO
  • En proceso de indezaciónSimilares en Google

Compartir


Innovar

versión impresa ISSN 0121-5051

Resumen

ARCHEL DOMENCH, Pablo  y  GOMEZ VILLEGAS, Mauricio. The Crisis Of Accounting Valuation In Cognitive Capitalism. Innovar [online]. 2014, vol.24, n.52, pp.103-116. ISSN 0121-5051.  https://doi.org/10.15446/innovar.v24n52.42526.

Abstract: The decline in Fordism as the principal form of regulating economic production has seen the rise of other models in which immaterial labor constitutes one of the principal sources of value creation. One of the most important challenges facing the accounting community is the reliable measure of value and of the results of business activity. The universal adoption of the IASB model, which privileges fair value as the preferred criterion of valuation, is interpreted as a further step towards accounting for the expropriation and privatization of the value produced by immaterial labor, equivalent to the concept of the common. Guided by the theoretical constructs of Lazzarato and Negri (1997) and Hardt and Negri (2000 and 2004), the research identifies two kinds of cause (internal and external to accounting) that explain the difficulties in measuring value accruing from immaterial labor in the era of cognitive capitalism. Thus, the conventional criteria of accounting valuation (historical cost and fair value), which emerged in earlier phases of the history of capitalism, prove inadequate to the challenge of capturing and representing the value of immaterial production.

Palabras clave : Accounting valuation; immaterial labor; intellectual capital; cognitive capitalism and accounting; critical accounting.

        · resumen en Español | Francés | Portugués     · texto en Español     · Español ( pdf )