Social and Political Aspects of the Value Added Statement (Aspectos sociales y políticos del estado de valor añadido)
Revista de Contabilidad-Spanish Accounting Review, Vol. 4, No. 8, pp. 35-62, 2001
27 Pages Posted: 11 Dec 2008 Last revised: 16 Jul 2009
Date Written: 2001
Abstract
Through a historical and technical study of the value added statement, this article elucidate the social and institutional nature of accounting. Though this argument has already been posited by Burchell et al. (1985), this work contributes in that, firstly, it extends their analysis to non Anglo-Saxon countries, and, secondly, it analyzes extensively the technical aspects of the value added statement.
The switch in the consideration of this information that is observed in the Spanish 80's is related in this article with a political economy change about the middle of 1985. On the other hand, the work deals with the treatment of income, depreciation, interests, leases, etcetera, in order to demonstrate that each value added statement formulation is based on different theoretical points of view about exchanges and the society. Thus, it is unfeasible to approach accounting as a technical free-value matter.
Note: Downloadable document is in Spanish.
Keywords: Value added statement, social and institutional aspects of accounting, accounting standards
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