Accounting for goodwill: reflections historical, conceptual and comparative review

João Eudes de Souza  Calado; José  Matias-Pereira

doi:10.21680/2176-9036.2024v16n1ID34938

Autores/as

João Eudes de Souza Calado University of Brasília-UnB https://orcid.org/0000-0002-5435-1178
José Matias-Pereira University of Brasília-UnB. https://orcid.org/0000-0001-6320-026X

DOI:

https://doi.org/10.21680/2176-9036.2024v16n1ID34938

Palabras clave:

Goodwill. Ensayo. Reseña histórica. Conceptual. Comparativo.

Resumen

Objetivo: El objetivo de este estudio es provocar reflexiones a partir de una revisión histórica, conceptual y comparativa del Goodwill, considerado un tema difícil aún con toda la evolución teórica y normativa de la contabilidad.

Metodología: Ensayo teórico producido a partir de una revisión cualitativa integradora de la literatura. Presenta la evolución teórica y los desafíos observados por teóricos y reguladores desde el estudio seminal “Teoría de la contabilidad” de William Paton (1922).

Resultados: La relevancia atribuida al Goodwill va mucho más allá de los conceptos y criterios de reconocimiento y medición. Su interpretación y tratamiento están influidos por aspectos cognitivos, intereses económicos, y en escenarios de crisis económica se intensifican los debates sobre el tema, motivados por inquietudes de los interesados, normativo y teóricos en cien años de evolución. Por tanto, el futuro del goodwill es indefinido.

Contribuciones del Estudio: El análisis histórico y comparado, a pesar de limitado en la elección de los principales referentes sobre el tema, contribuye a constatar la subjetividad y ausencia de consensos conceptuales, normativos y prácticos para la goodwill, y que quizás no sea justo señalar errores, teóricos y reguladores, en este sentido. El escenario de alta volatilidad en los mercados de capitales por la pandemia de la Covid-19, por ejemplo, suscita nuevas discusiones teóricas sobre la dimensión cuántica y multidisciplinar y el posible retorno de las prácticas contables utilizadas en el pasado. Por lo tanto, la relevancia de la goodwill requiere que no solo los reguladores establezcan reglas, sino que los pensadores y los practicantes continúen contribuyendo éticamente al debate.

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Biografía del autor/a

João Eudes de Souza Calado, University of Brasília-UnB

PhD student in Accounting Science, linked to the Postgraduate Program in Accounting Sciences-PPGCONT at the University of Brasília-UnB.

José Matias-Pereira, University of Brasília-UnB.

PhD in Political Science, Post-Doctorate in Administration, Professor of Administration and Public Finance, Senior Researcher in the Postgraduate Program in Accounting Sciences-PPGCONT at the University of Brasília-UnB.

Citas

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Accounting for goodwill: reflections historical, conceptual and comparative review

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João Eudes de Souza Calado, University of Brasília-UnB

José Matias-Pereira, University of Brasília-UnB.

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