Información para valoración vs. rendición de cuentas, ¿son compatibles ambos objetivos?

  • Begoña Giner Universidad de Valencia
Palabras clave: Objetivos información financiera, valoración, rendición de cuentas, IASB, marco conceptual

Resumen

La información contable cumple dos papeles principales: ser un instrumento para la valoración y para la rendición de cuentas. En este trabajo se analiza la literatura contable para entender las propuestas del IASB en el último borrador de Marco Conceptual. Si bien en la literatura académica se concluye que las necesidades de información para ambos fines son distintas, no es esta la postura del IASB. Al basarse en la teoría de la agencia, los investigadores asocian la idea de rendición de cuentas con mecanismos de retribución, mientras que el IASB la vincula a evaluación de la gestión del directivo y esta distinta perspectiva ayuda a entender las diferencias. Si bien la información contable puede no ser útil para fijar mecanismos de retribución, puede contribuir a comprender los precios, que sí se utilizan para tal fin.

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Publicado
2018-05-23
Cómo citar
Giner, B. (2018). Información para valoración vs. rendición de cuentas, ¿son compatibles ambos objetivos?. Contaduría Universidad De Antioquia, (71), 13-29. Recuperado a partir de https://revistas.udea.edu.co/index.php/cont/article/view/332815
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