Agustín Moreno Ruz, professor at the Business School of the University of Barcelona, defends a systematization of the so-called internal goodwill in the accounting of companies that exceeds their consideration of intangible assets. Moreno Ruz participated in the Third International Act of the Royal European Academy of Doctors-Barcelona 1914 (RAED), held between 15 and 22 July in different Baltic capitals, with the work “El Fondo de Comercio Interno registrado como una innovación en la contabilidad” (The Internal Goodwill registered as an innovation in accounting).
For Moreno Ruz, there is the paradox that internal goodwill has neither practice nor publication nor legislation, but it is what most interested companies in the analysis of financial information. “This is a combination of financial and cost accounting, human resources and the organization of the company that is decisive when assessing the acquisition of a company”. Hence, the researcher believes, it is necessary to systematize it to offer a faithful image of the company, the ultimate goal of accounting.
For the expert, accounting must therefore continue to broaden its horizons and further investigate. You must go before the question and find out what problems exist in the present and future company and look for global solutions. “Since the implementation of computer techniques, cost accounting has been the best technique for accounting, but it is still insufficient -says Moreno Ruz-. It’s very difficult to systematize and carry all the data of a society to books, move toward it”.
“As the company’s staff is directed towards multidisciplinarity, accounting must be governed by similar requirements and adapt to plurality in its application, aimed at achieving efficiency and effectiveness”, he says.