espanolCuando se afirma que la contabilidad mide o realiza mediciones, es recurrente encontrar uso de conceptos como valor, precio, dinero, salario y mercancia dentro de la afirmacion de medicion que desarrolla la contabilidad. Revisar estos conceptos permitira identificar que la teoria del valor propuesta por la economia clasica aporta significados que si tienen contenido conceptual metrico pero no todos pueden aplicar en mediciones. La pretension es aclarar conceptualmente el uso de estos conceptos basicos dentro de algunas afirmaciones en el discurso contable que apelan a la afirmacion explicita de la medicion contable, considerando algunos autores representativos en contabilidad tales como Eldon Hendriksen y Jose Maria Requena y, de este modo, se revisa el obstaculo epistemologico de la nocion de medicion en contabilidad. Este articulo es una reflexion conceptual y critica-producto del proyecto de investigacion terminado La nocion de medicion contable, del grupo de investigacion Alternativas Contables de la Universidad Libre, Cali. EnglishWhen it is said that accounting measures or conducts measurements, one repeatedly comes across the use of concepts such as value, price, money, salary, and goods as part of the statement of measurement in accounting. A review of these concepts will make it possible to establish that the value theory proposed by classic economics contributes meanings that do have a metric conceptual concept. Yet, not all of these meanings can be applied to measurements. This article is aimed at providing a conceptual clarification of the use of these basic concepts in some statements in accounting terminology that relate to the explicit statement of accounting measurement. It reviews some of the most representative authors of accounting books, such as Eldon Hendriksen and Jose Maria Requena, and thus analyzes the epistemological obstacle of the notion of measurement in accounting. This article is a conceptual critical reflection that arises from a research project titled �The notion of accounting measurement� by the �Accounting Alternatives� research team at Libre University.