{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2025,11,8]],"date-time":"2025-11-08T12:55:09Z","timestamp":1762606509234,"version":"3.40.4"},"reference-count":80,"publisher":"Universidad Nacional de Colombia","issue":"52","license":[{"start":{"date-parts":[[2014,4,1]],"date-time":"2014-04-01T00:00:00Z","timestamp":1396310400000},"content-version":"unspecified","delay-in-days":0,"URL":"https:\/\/creativecommons.org\/licenses\/by-nc-sa\/3.0\/"}],"content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":["Innovar"],"abstract":"<jats:p>El declive del fordismo como modo mayoritario de regulaci\u00f3n de la producci\u00f3n econ\u00f3mica est\u00e1 dando paso a otros modelos en los que el trabajo inmaterial aparece como una de las principales fuentes de creaci\u00f3n del valor. En este contexto, la medici\u00f3n fiable del valor y del resultado empresarial constituye uno de los mayores retos a los que se enfrenta la comunidad contable. La adopci\u00f3n internacional del modelo contable del IASB, con la hegemon\u00eda del valor razonable como criterio preferente de valoraci\u00f3n, se interpreta como un paso m\u00e1s en la b\u00fasqueda de expropiaci\u00f3n y privatizaci\u00f3n del valor producido por el trabajo inmaterial y que corresponder\u00eda al com\u00fan. A partir de las construcciones te\u00f3ricas desarrolladas por Lazzarato y Negri (1997) y Hardt y Negri (2000 y 2004), este trabajo identifica dos tipos de causas (externas e internas a la contabilidad) que explican las dificultades en la medici\u00f3n del valor generado por el trabajo inmaterial en la \u00e9poca del capitalismo cognitivo. Por ello, los criterios convencionales de valoraci\u00f3n contable (coste hist\u00f3rico y valor razonable), surgidos previamente en la evoluci\u00f3n hist\u00f3rica del capitalismo, resultan inadecuados para captar y representar el valor de la producci\u00f3n inmaterial.<\/jats:p>","DOI":"10.15446\/innovar.v24n52.42526","type":"journal-article","created":{"date-parts":[[2014,10,25]],"date-time":"2014-10-25T16:37:42Z","timestamp":1414255062000},"page":"103-116","source":"Crossref","is-referenced-by-count":13,"title":["Crisis de la valoraci\u00f3n contable en el capitalismo cognitivo"],"prefix":"10.15446","volume":"24","author":[{"given":"Pablo","family":"Archel Domench","sequence":"first","affiliation":[],"role":[{"role":"author","vocabulary":"crossref"}]},{"given":"Mauricio","family":"G\u00f3mez Villegas","sequence":"additional","affiliation":[],"role":[{"role":"author","vocabulary":"crossref"}]}],"member":"6146","published-online":{"date-parts":[[2014,4,1]]},"reference":[{"key":"ref1","doi-asserted-by":"crossref","unstructured":"Abeysekera, I. 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