<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>0123-1472</journal-id>
<journal-title><![CDATA[Cuadernos de Contabilidad]]></journal-title>
<abbrev-journal-title><![CDATA[Cuad. Contab.]]></abbrev-journal-title>
<issn>0123-1472</issn>
<publisher>
<publisher-name><![CDATA[Pontificia Universidad Javeriana]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S0123-14722017000100086</article-id>
<article-id pub-id-type="doi">10.11144/javeriana.cc18-45.eoem</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Elementos ontológicos, epistemológicos y metodológicos para la construcción de un marco teórico de estudio de los activos intangibles]]></article-title>
<article-title xml:lang="en"><![CDATA[Ontological, Epistemological and Methodological Elements for the Construction of a Theoretical Framework for the Study of Intangible Assets]]></article-title>
<article-title xml:lang="pt"><![CDATA[Elementos ontológicos, epistemológicos e metodológicos para a construção de um quadro teórico de estudo dos ativos intangíveis]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Hincapié M.]]></surname>
<given-names><![CDATA[Juan Pablo]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad del Valle  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Colombia</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>06</month>
<year>2017</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>06</month>
<year>2017</year>
</pub-date>
<volume>18</volume>
<numero>45</numero>
<fpage>86</fpage>
<lpage>109</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_arttext&amp;pid=S0123-14722017000100086&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_abstract&amp;pid=S0123-14722017000100086&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_pdf&amp;pid=S0123-14722017000100086&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen Hablar en contabilidad de revelación de información implica, inexpugnablemente, referirnos al menos a la concatenación de los procesos de representación (semióticos), medición, valoración y representación (contable). El objetivo de este documento es exponer en clave crítica una serie de reflexiones que subyacen en los discursos contables respecto de la representación y de la crisis de la representación de lo intangible. Se espera que las reflexiones aquí esbozadas abonen elementos ontológicos, epistemológicos y metodológicos idóneos para la construcción de un marco teórico para los activos intangibles que sugerentemente apuntan a elaborar Kaufmann y Schneider (2004). Códigos JEL: M40, M41, M49.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract 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).]]></p></abstract>
<abstract abstract-type="short" xml:lang="pt"><p><![CDATA[Resumo Falar em contabilidade de revelação de informação implica, inexpugnavelmente, nos referir ao menos à concatenação dos processos de representação (semióticos), aferição, valoração e representação (contábil). O objetivo deste documento é expor, em chave crítica, uma série de reflexões subjacentes nos discursos contábeis no que diz respeito da representação e a crise da representação do intangível. Espera-se que as reflexões aqui esboçadas adiram elementos ontológicos, epistemológicos e metodológicos idôneos para a construção de um quadro teórico para os ativos intangíveis que de jeito sugeridor apontam a elaborar Kaufmann e Schneider (2004).]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[Representación]]></kwd>
<kwd lng="es"><![CDATA[medición]]></kwd>
<kwd lng="es"><![CDATA[valoración]]></kwd>
<kwd lng="es"><![CDATA[revelación]]></kwd>
<kwd lng="es"><![CDATA[discurso contable]]></kwd>
<kwd lng="es"><![CDATA[activos intangibles]]></kwd>
<kwd lng="en"><![CDATA[Representation]]></kwd>
<kwd lng="en"><![CDATA[measurement]]></kwd>
<kwd lng="en"><![CDATA[assessment]]></kwd>
<kwd lng="en"><![CDATA[revelation]]></kwd>
<kwd lng="en"><![CDATA[accounting discourse]]></kwd>
<kwd lng="en"><![CDATA[intangible assets]]></kwd>
<kwd lng="pt"><![CDATA[Representação]]></kwd>
<kwd lng="pt"><![CDATA[aferição]]></kwd>
<kwd lng="pt"><![CDATA[valoração]]></kwd>
<kwd lng="pt"><![CDATA[revelação]]></kwd>
<kwd lng="pt"><![CDATA[discurso contábil]]></kwd>
<kwd lng="pt"><![CDATA[ativos intangíveis]]></kwd>
</kwd-group>
</article-meta>
</front><back>
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