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- Title
Crisis de la representación contable en la industria petrolera: ensamblando heteroglosias de poder hacia el acto ético.
- Authors
Mora Álvarez, José Manuel; Cantillo Flórez, Jeison; Martínez Paredes, Olga Lucía; Pardo Soto, Martha Verónica
- Abstract
In this article is intended to argue that a crisis in accounting representation in the oil industry is evident, due to the following causes: the accounting representation can be influenced by ideologies of power, both obeying the logic of the market, and evidencing an asymmetrical relationship between principal and agent, in the context of agency theory, and finally the protection of the particular interest to the detriment of the public interest. The article locates the crisis of accounting representation in the current context of the social, economic and environmental crises. We conclude that, in the exploration and evaluation of the oil and gas industry, the management may choose one of two methods, namely, successful efforts and total costs. The current problem is that the choice of the accounting costs recognition method in the exploration for and evaluation of the gas and oil industry phases is influenced by particular interests of the administration, to the detriment of the public interest regarding financial reporting.
- Publication
Revista Científica General José María Córdova, 2015, Vol 13, Issue 15, p271
- ISSN
1900-6586
- Publication type
Article
- DOI
10.21830/19006586.27