PROPUESTA DE UN MODELO DETERMINÍSTICO PARA LA ESTIMACIÓN DE LA FIDELIDAD DE LA INFORMACIÓN CONTABLE

Abstract

The missionary function of accounting is to generate information related to heritage phenomena. One of its most valuable attributes, fi delity or the characteristic that guarantees that the object information represents what it intends to represent, has been questioned due to the fi nancial scandals that occurred during the 1991-2016 period. In them, manipulation of that information is evidenced and, consequently, they have undermined the confi dence of the users. However, an objective system is not visible to determine the degree to which an informational body meets or fails to comply with the attribute mentioned. A model is proposed here to measure the approach of an informational body to the reality that it tries to represent

Keywords

• accounting information
• fi delity
• measurement
• social agents