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...

Three words, three terms, three concepts, which form together the trinomial of the individual and the organizational performance and which can bring together a social progress. Faithful to whom?!, fidelity in relation to what?!, value for whom?, are just some of the long series of questions...