TY - JOUR AU - Rincón Soto, Carlos Augusto AU - Lemos de la Cruz, Jorge Eduardo PY - 2021/10/30 Y2 - 2024/03/28 TI - Accounting taxonomy JF - Revista Guillermo de Ockham JA - Rev. Guillermo Ockham VL - 18 IS - 2 SE - Research article DO - 10.21500/22563202.4454 UR - https://revistas.usb.edu.co/index.php/GuillermoOckham/article/view/4454 SP - 223-234 AB - <p>The concept of taxonomy is a type of knowledge deepened by biology, library science, education, computer science, among other disciplines, to order, catalog, manipulate and reveal their knowledge.  However, this concept has been scarcely studied by accounting theory, despite its fundamental application in the process of ordering and disclosing information. Accounting taxonomy is used by the boards that issue accounting standards to materialize disclosure policies. This paper seeks from a hermeneutic-phenomenological methodology to uncover this concept in order to interpret it and understand it through the rules of set theory. This allows us to get closer to explaining the structuring of accounting reports in their traditional dual isomorphic disclosure.</p> ER -