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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| Formato: | Artículo publishedVersion Articles Text Artículos de Investigación Texto |
| Lenguaje: | Español |
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FACULTAD DE CIENCIAS ECONÓMICAS - UNIVERSIDAD DE BUENOS AIRES
2024
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| 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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| Sumario: | 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. |
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