Subscription accounting: from transaction recording to customer value management

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dc.creatorBudiño, Gabriel
dc.date2026-05-15
dc.descriptionFor decades, the worlds of business and accounting have operated on a fundamental premise: that economic events stem from one-off transactions. Success was measured by the completion of a sale; the exchange of goods for money marked the end of a process and the start of a historical record. However, the global economy has shifted towards a model characterised by recurring services, digital platforms and the dematerialisation of the value proposition.en-US
dc.descriptionDurante décadas, el mundo de los negocios y la contabilidad han vivido bajo una premisa fundamental: el hecho económico originado en una transacción puntual. El éxito se medía en el hito de la venta; el intercambio de un bien por dinero marcaba el fin de un proceso y el inicio de un registro histórico. Sin embargo, la economía global ha transitado hacia un modelo de servicios recurrentes, plataformas digitales y la desmaterialización de la propuesta de valor.es-ES
dc.formatapplication/pdf
dc.identifierhttps://revistas.itm.edu.co/index.php/revista-cea/article/view/4014
dc.identifier10.22430/24223182.4014
dc.languagespa
dc.publisherInstitución Universitaria ITMen-US
dc.relationhttps://revistas.itm.edu.co/index.php/revista-cea/article/view/4014/4073
dc.relation/*ref*/Baines, T. S., Lightfoot, H. W., Benedettini, O., y Kay, J. M. (2009). The servitization of manufacturing: A review of literature and reflection on future challenges. Journal of Manufacturing Technology Management, 20(5), 547-567. https://doi.org/10.1108/17410380910960984
dc.relation/*ref*/Bhimani, A. (2020). Digital data and management accounting: why we need to rethink research methods. Journal of Management Control, 31(1), 9-23. https://doi.org/10.1007/s00187-020-00295-z
dc.relation/*ref*/Gupta, S., y Lehmann, D. (2005). Managing customers as investments: The strategic value of customers in the long run. Wharton School Publishing.
dc.relation/*ref*/Kenney, M., y Zysman, J. (2016). The Rise of the Platform Economy. Issues in Science and Technology, 32(3), 61-69. https://issues.org/rise-platform-economy-big-data-work/
dc.relation/*ref*/Lev, B. (2018). The deteriorating usefulness of financial report information and how to reverse it. Accounting and Business Research, 48(5), 465-493. https://doi.org/10.1080/00014788.2018.1470138
dc.relation/*ref*/Lev, B., y Gu, F. (2016). The End of Accounting and the Path Forward for Investors and Managers. John Wiley y Sons.
dc.relation/*ref*/Levitt, T. (1983). After the sale is over... Harvard Business Review, 61(1), 87-93. https://hbr.org/1983/09/after-the-sale-is-over
dc.relation/*ref*/Niroula, A. K., y Pant, G. D. (2025). Accounting Transformation Challenges and Opportunities in the Ongoing Twenty-First Century: A Study in Nepal. Interdisciplinary Journal of Management and Social Sciences, 6(2), 18-34. https://doi.org/10.3126/ijmss.v6i2.88489
dc.relation/*ref*/Olimjonovich, D. B. (2024). The subscription economy: Transforming business models. Web of Discoveries: Journal of Analysis and Inventions, 2(3), 71-76. https://webofjournals.com/index.php/3/article/view/999
dc.relation/*ref*/Tzuo, T., y Weisert, G. (2018). Subscribed: Why the Subscription Model Will Be Your Company's Future - and What to Do About It. Penguin.
dc.rightsCopyright (c) 2026 Gabriel Budiñoen-US
dc.rightshttps://creativecommons.org/licenses/by-nc-sa/4.0en-US
dc.sourceRevista CEA; Vol. 12 No. 29 (2026)en-US
dc.sourceRevista CEA; Vol. 12 Núm. 29 (2026)es-ES
dc.source2422-3182
dc.source2390-0725
dc.subjectContabilidades-ES
dc.subjectregistro transaccionales-ES
dc.subjectgestion del valores-ES
dc.subjectestados financieroses-ES
dc.subjectaccountingen-US
dc.subjecttransaction recordingen-US
dc.subjectvalue managementen-US
dc.subjectfinancial statementsen-US
dc.titleSubscription accounting: from transaction recording to customer value managementen-US
dc.titleLa contabilidad de la suscripción: del registro transaccional a la gestión del valor del clientees-ES
dc.typeinfo:eu-repo/semantics/article
dc.typeinfo:eu-repo/semantics/publishedVersion
dc.typeEditorialen-US
dc.typeEditoriales-ES

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