Countermetry and its usefulness for organizational control

Countermetrics, or Accountics, is a subfield of Accounting that is responsible for measuring, valuing and representing accounting facts in a manner that is faithful to reality. It is worth mentioning that there is very little study and epistemological development on Countermetrics, however, it is kn...

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Autor principal: Avendaño Calderón, Orlando
Formato: Artículo publishedVersion Articles Text Artículos de Investigación Texto
Lenguaje:Español
Publicado: FACULTAD DE CIENCIAS ECONÓMICAS - UNIVERSIDAD DE BUENOS AIRES 2024
Materias:
Contametría
Control Organizacional
Agentes Sociales
Fenómenos Sociales
Axiología
Countermetrics
Organizational Control
Social Agents
Social Phenomena
Axiology
Acceso en línea:https://ojs.economicas.uba.ar/Contyaudit/article/view/3025
https://repositoriouba.sisbi.uba.ar/gsdl/cgi-bin/library.cgi?a=d&c=contabit&d=3025_oai
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Repositorio Digital de la Universidad de Buenos Aires (UBA) de Universidad de Buenos Aires
id I28-R145-3025_oai
record_format dspace
spelling I28-R145-3025_oai2025-02-11 Avendaño Calderón, Orlando 2024-06-13 Countermetrics, or Accountics, is a subfield of Accounting that is responsible for measuring, valuing and representing accounting facts in a manner that is faithful to reality. It is worth mentioning that there is very little study and epistemological development on Countermetrics, however, it is known that it uses mathematics, statistics and accounting logic to measure and evaluate the wealth generation process. Specifically, Countermetrics is proposed as an effective system in organizational control, having as its object of evaluation the processes that produce data that represent the financial reality. La Contametría es un subcampo de la Contabilidad que se encarga de medir, valorar y representar lo hechos contables de manera fiel a la realidad.  Cabe mencionar que, existe muy poco estudio y desarrollo epistemológico sobre la Contametría; sin embargo, se sabe que la misma se vale de las matemáticas, la estadística y la lógica contable para medir y evaluar el proceso de generación de riqueza. En concreto, se propone a la Contametría como sistema eficaz en el control organizacional, teniendo como objeto de evaluación los procesos que producen datos que representan la realidad patrimonial. application/pdf text/html https://ojs.economicas.uba.ar/Contyaudit/article/view/3025 10.56503/Contabilidad_y_Auditoria/Nro.59(30)/3025 spa FACULTAD DE CIENCIAS ECONÓMICAS - UNIVERSIDAD DE BUENOS AIRES https://ojs.economicas.uba.ar/Contyaudit/article/view/3025/3895 https://ojs.economicas.uba.ar/Contyaudit/article/view/3025/3932 Derechos de autor 2024 Contabilidad y Auditoría Contabilidad y Auditoría; Núm. 59 (30): CONTABILIDAD Y AUDITORÍA Enero - Junio 2024; 89-118 1852-446X 1515-2340 Contametría Control Organizacional Agentes Sociales Fenómenos Sociales Axiología Countermetrics Organizational Control Social Agents Social Phenomena Axiology Countermetry and its usefulness for organizational control La contametría y su utilidad para el control organizacional info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Articles Text Artículos de Investigación Texto https://repositoriouba.sisbi.uba.ar/gsdl/cgi-bin/library.cgi?a=d&c=contabit&d=3025_oai
institution Universidad de Buenos Aires
institution_str I-28
repository_str R-145
collection Repositorio Digital de la Universidad de Buenos Aires (UBA)
language Español
orig_language_str_mv spa
topic Contametría
Control Organizacional
Agentes Sociales
Fenómenos Sociales
Axiología
Countermetrics
Organizational Control
Social Agents
Social Phenomena
Axiology
spellingShingle Contametría
Control Organizacional
Agentes Sociales
Fenómenos Sociales
Axiología
Countermetrics
Organizational Control
Social Agents
Social Phenomena
Axiology
Avendaño Calderón, Orlando
Countermetry and its usefulness for organizational control
topic_facet Contametría
Control Organizacional
Agentes Sociales
Fenómenos Sociales
Axiología
Countermetrics
Organizational Control
Social Agents
Social Phenomena
Axiology
description Countermetrics, or Accountics, is a subfield of Accounting that is responsible for measuring, valuing and representing accounting facts in a manner that is faithful to reality. It is worth mentioning that there is very little study and epistemological development on Countermetrics, however, it is known that it uses mathematics, statistics and accounting logic to measure and evaluate the wealth generation process. Specifically, Countermetrics is proposed as an effective system in organizational control, having as its object of evaluation the processes that produce data that represent the financial reality.
format Artículo
publishedVersion
Articles
Text
Artículos de Investigación
Texto
author Avendaño Calderón, Orlando
author_facet Avendaño Calderón, Orlando
author_sort Avendaño Calderón, Orlando
title Countermetry and its usefulness for organizational control
title_short Countermetry and its usefulness for organizational control
title_full Countermetry and its usefulness for organizational control
title_fullStr Countermetry and its usefulness for organizational control
title_full_unstemmed Countermetry and its usefulness for organizational control
title_sort countermetry and its usefulness for organizational control
publisher FACULTAD DE CIENCIAS ECONÓMICAS - UNIVERSIDAD DE BUENOS AIRES
publishDate 2024
url https://ojs.economicas.uba.ar/Contyaudit/article/view/3025
https://repositoriouba.sisbi.uba.ar/gsdl/cgi-bin/library.cgi?a=d&c=contabit&d=3025_oai
work_keys_str_mv AT avendanocalderonorlando countermetryanditsusefulnessfororganizationalcontrol
AT avendanocalderonorlando lacontametriaysuutilidadparaelcontrolorganizacional
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