Value and evaluation process are two of the main subjects of discussion in the accounting world. Much more than other subjects, these are oriented towards the knowledge funds of the economic, accounting and social domains. Absorbing knowledge from different domains is a key feature of...

Almost any area that wants to be called a science cannot take action to demonstrate the truths of the reality that it governs and manages without resorting to modelling, to mathematical model and hence to figures. Thus, figures become vectors of transparency and a message about and with relation...