{"id":"https://openalex.org/W2265655072","doi":"https://doi.org/10.30554/lumina.15.1075.2014","title":"La representaci\u00f3n contable: una mirada desde la historia y la historiograf\u00eda","display_name":"La representaci\u00f3n contable: una mirada desde la historia y la historiograf\u00eda","publication_year":2014,"publication_date":"2014-12-15","ids":{"openalex":"https://openalex.org/W2265655072","doi":"https://doi.org/10.30554/lumina.15.1075.2014","mag":"2265655072"},"language":"es","primary_location":{"id":"doi:10.30554/lumina.15.1075.2014","doi":"https://doi.org/10.30554/lumina.15.1075.2014","is_oa":true,"landing_page_url":"https://doi.org/10.30554/lumina.15.1075.2014","pdf_url":null,"source":{"id":"https://openalex.org/S4210233829","display_name":"L\u00famina","issn_l":"0123-4072","issn":["0123-4072","2619-6174"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["erih-plus","publindex-recognized"],"host_organization":"https://openalex.org/P4310318851","host_organization_name":"Universidad de Manizales","host_organization_lineage":["https://openalex.org/P4310318851"],"host_organization_lineage_names":["Universidad de Manizales"],"type":"journal"},"license":"cc-by-nc-sa","license_id":"https://openalex.org/licenses/cc-by-nc-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"L\u00famina","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref","doaj"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://doi.org/10.30554/lumina.15.1075.2014","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5061691286","display_name":"John Fernando Diossa Castro","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I342859970","display_name":"Universidad Cat\u00f3lica de Oriente","ror":"https://ror.org/02pzxyp49","country_code":"CO","type":"education","lineage":["https://openalex.org/I342859970"]}],"countries":["CO"],"is_corresponding":true,"raw_author_name":"John Fernando Diossa Castro","raw_affiliation_strings":["Universidad Cat\u00f3lica de Oriente"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universidad Cat\u00f3lica de Oriente","institution_ids":["https://openalex.org/I342859970"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5061691286"],"corresponding_institution_ids":["https://openalex.org/I342859970"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":{"value":0.35818295,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":"15","first_page":"226","last_page":"241"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.9398999810218811,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.9398999810218811,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.04969999939203262,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.004000000189989805,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/accounting-representation","display_name":"accounting representation","score":0.6190000176429749},{"id":"https://openalex.org/keywords/accounting-history","display_name":"history of accounting","score":0.8009999990463257},{"id":"https://openalex.org/keywords/historiography","display_name":"historiography","score":0.9409999847412109},{"id":"https://openalex.org/keywords/accounting-methods","display_name":"accounting methods","score":0.46799999475479126}],"concepts":[{"id":"https://openalex.org/C15708023","wikidata":"https://www.wikidata.org/wiki/Q80083","display_name":"Humanities","level":1,"score":0.6806280016899109},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.4033682942390442},{"id":"https://openalex.org/C142362112","wikidata":"https://www.wikidata.org/wiki/Q735","display_name":"Art","level":0,"score":0.37004464864730835}],"mesh":[],"locations_count":5,"locations":[{"id":"doi:10.30554/lumina.15.1075.2014","doi":"https://doi.org/10.30554/lumina.15.1075.2014","is_oa":true,"landing_page_url":"https://doi.org/10.30554/lumina.15.1075.2014","pdf_url":null,"source":{"id":"https://openalex.org/S4210233829","display_name":"L\u00famina","issn_l":"0123-4072","issn":["0123-4072","2619-6174"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["erih-plus","publindex-recognized"],"host_organization":"https://openalex.org/P4310318851","host_organization_name":"Universidad de Manizales","host_organization_lineage":["https://openalex.org/P4310318851"],"host_organization_lineage_names":["Universidad de Manizales"],"type":"journal"},"license":"cc-by-nc-sa","license_id":"https://openalex.org/licenses/cc-by-nc-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"L\u00famina","raw_type":"journal-article"},{"id":"pmh:lr::4167::23223353::oai:ojs.revistasum.umanizales.edu.co:article/1075","doi":null,"is_oa":false,"landing_page_url":"http://revistasum.umanizales.edu.co/ojs/index.php/Lumina/article/view/1075","pdf_url":null,"source":{"id":"https://openalex.org/S4306402641","display_name":"LA Referencia (Red Federada de Repositorios Institucionales de Publicaciones Cient\u00edficas)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4383465926","host_organization_name":"LA Referencia","host_organization_lineage":["https://openalex.org/I4383465926"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"L\u00famina; N\u00fam. 15 (2014): L\u00famina 15; 226-241","raw_type":"info:eu-repo/semantics/article"},{"id":"pmh:oai:RePEc:mnz:lumina:v:0:y:2014:i:15:p:226-241","doi":null,"is_oa":false,"landing_page_url":"http://revistasum.umanizales.edu.co/ojs/index.php/Lumina/article/view/1075/1180","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"},{"id":"pmh:oai:dialnet.unirioja.es:ART0001560293","doi":null,"is_oa":false,"landing_page_url":"https://dialnet.unirioja.es/servlet/oaiart?codigo=8679264","pdf_url":null,"source":{"id":"https://openalex.org/S4306401293","display_name":"Dialnet (Universidad de la Rioja)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I168974976","host_organization_name":"Universidad de La Rioja","host_organization_lineage":["https://openalex.org/I168974976"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"L\u00daMINA, ISSN 0123-4072, N\u00ba. 15, 2014 (Ejemplar dedicado a: L\u00famina 15 (January-December))","raw_type":"text (article)"},{"id":"pmh:oai:doaj.org/article:9dde032db57f4fb6a62f8494c7aa0344","doi":null,"is_oa":true,"landing_page_url":"https://doaj.org/article/9dde032db57f4fb6a62f8494c7aa0344","pdf_url":null,"source":{"id":"https://openalex.org/S4306401280","display_name":"DOAJ (DOAJ: Directory of Open Access Journals)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"L\u00famina, Iss 15 (2014)","raw_type":"article"}],"best_oa_location":{"id":"doi:10.30554/lumina.15.1075.2014","doi":"https://doi.org/10.30554/lumina.15.1075.2014","is_oa":true,"landing_page_url":"https://doi.org/10.30554/lumina.15.1075.2014","pdf_url":null,"source":{"id":"https://openalex.org/S4210233829","display_name":"L\u00famina","issn_l":"0123-4072","issn":["0123-4072","2619-6174"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["erih-plus","publindex-recognized"],"host_organization":"https://openalex.org/P4310318851","host_organization_name":"Universidad de Manizales","host_organization_lineage":["https://openalex.org/P4310318851"],"host_organization_lineage_names":["Universidad de Manizales"],"type":"journal"},"license":"cc-by-nc-sa","license_id":"https://openalex.org/licenses/cc-by-nc-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"L\u00famina","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":1,"referenced_works":["https://openalex.org/W2241824315"],"related_works":["https://openalex.org/W7048407144","https://openalex.org/W7045418775","https://openalex.org/W3157051657","https://openalex.org/W982185433","https://openalex.org/W2138059478","https://openalex.org/W1584859862","https://openalex.org/W7037690268","https://openalex.org/W3210554489","https://openalex.org/W1565282368","https://openalex.org/W7132933580"],"abstract_inverted_index":{"Este":[0],"escrito":[1],"pretende":[2],"plantear":[3],"algunas":[4],"consideraciones":[5],"que":[6,22,43,51,67,79],"permitan":[7],"una":[8,20,26],"mirada":[9],"distinta":[10],"al":[11],"concepto":[12],"tradicional":[13],"de":[14,32,58,65,86,90,98],"la":[15,33,35,38,68,77,87,99],"contabilidad.":[16],"Se":[17],"presenta":[18],"entonces":[19],"reflexi\u00f3n":[21],"se":[23,52],"sustenta":[24],"en":[25,40,80],"analog\u00eda":[27],"entre":[28,55],"el":[29,41],"qu\u00e9":[30],"hacer":[31],"contabilidad":[34,69],"historia":[36],"y":[37,49],"historiograf\u00eda,":[39],"entendido":[42],"son":[44],"varias":[45],"las":[46,91],"aproximaciones":[47],"conceptuales":[48],"metodol\u00f3gicas":[50],"pueden":[53],"evidenciar":[54],"estas":[56],"disciplinas":[57],"conocimiento.En":[59],"consideraci\u00f3n":[60],"a":[61,70,76],"esta":[62],"propuesta,":[63],"es":[64],"entender":[66],"surtido":[71],"su":[72,81],"propio":[73],"desarrollo":[74,82],"hist\u00f3rico,":[75],"vez,":[78],"pr\u00e1ctico":[83],"como":[84],"reconstructora":[85],"realidad":[88],"econ\u00f3mica":[89],"organizaciones":[92],"pudiera":[93],"cumplir":[94],"algunos":[95],"c\u00e1nones":[96],"propios":[97],"historiograf\u00eda.":[100]},"counts_by_year":[],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2016-06-24T00:00:00"}