Percepciones de las organizaciones sobre la contabilidad financiera. Una ilustración para la ciudad de Bucaramanga - Colombia

Organizationals´ Perceptions of the financial accounting. An illustration of Bucaramanga city - Colombia

Nohora García, Nelson Dueñas and Julianna Moreno

Econógrafos, Escuela de Economía from Universidad Nacional de Colombia, FCE, CID

Abstract: This research did not try to verify or falsify hypothesis like in the pure sciences. The main objective was to get an idea of organizational perceptions related with some features on financial accounting (implementation, aims, disclosure of financial information and value added statement). These perceptions were well documented in different size firms on Bucaramanga city (Colombia).

Keywords: perceptions; qualitative research; financial information; information disclosure; value added statement (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Pages: 26
Date: 2011
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Published in Econografos

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Persistent link: https://EconPapers.repec.org/RePEc:col:000176:022900

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