Abstract

HINCAPIE M., Juan Pablo. Ontological, Epistemological and Methodological Elements for the Construction of a Theoretical Framework for the Study of Intangible Assets. Cuad. Contab. [online]. 2017, vol.18, n.45, pp.86-109. ISSN 0123-1472.  https://doi.org/10.11144/javeriana.cc18-45.eoem.

Speaking of information disclosure in accounting invariably implies referring, at least, to the concatenation of representation processes (semiotic), measurement, valuation, and representation (accounting). The purpose of this document is to present in a critical way a series of reflections that underlie accounting discourses regarding representation and the crisis of the representation of the intangible. It is expected that the reflections outlined here will provide ontological, epistemological, and methodological elements suitable for the construction of a theoretical framework for the intangible assets tentatively suggested by Kaufmann and Schneider (2004).

Keywords : Representation; measurement; assessment; revelation; accounting discourse; intangible assets.

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