Determinism of accounting in complexity: Introductory hypothesis
DOI:
https://doi.org/10.24215/23143738e068Keywords:
accounting, determinism, complex systemsAbstract
This essay intends to make a minimal contribution to understand the apparent contradiction between the determinism of the sociotechnology of Accounting and the framework of organized complexity. A methodology of analysis of the appropriate social sciences literature with a multidisciplinary approach has been followed. We move away from the mechanistic and straightforward model of Accounting and its derivation as a financial practice to propose a cognitive and operative hypothesis that contributes to offer more analytical solutions that are integrated with social demands.
Downloads
References
Bunge, M. (1985). Seudociencia e ideología. Madrid: Alianza.
Castoriadis, C. (1986). El Campo de lo social histórico. México: Estudios, ANUIES.
Castoriadis, C. (2007). La institución imaginaria de la sociedad. Buenos Aires: Tusquets Edit.
Feudal, O. R. y Linares, H. E. (2006). Diferentes escenarios y antecedentes de la evolución del pensamiento contable. Contabilidad y Auditoría, 12(24).
García, R. (2006). Sistemas complejos. Barcelona: Gedisa.
García Casella, C. M. (2001). Elementos para una teoría general de la Contabilidad. Buenos Aires: Edit. La Ley.
Gil, J. M. (1990). Los Estados Financieros como modelo de la Realidad Económica. Técnica Contable, 42(502), 429-438 y (503), 525-534.
Hegel, G. W. F. (2002). La fenomenología del espíritu (Wenceslao Roces, trad.) Mexico, DF: Fondo de Cultura Económica. (Obra original publicada en 1807).
Kosko, B. (1995). Pensamiento borroso. Barcelona: Crítica.
Mattessich, R. (2003). La Representación Contable y la Realidad. Madrid: AECA. Recuperado de http://www.cyta.com.ar/biblioteca/bddoc/bdlibros/Mattessich_representacion_contable.pdf
Maturana R. H. y Varela G. F. (2003). El árbol del conocimiento. Buenos Aires: Lumen Editorial Universitaria.
Morin, E. (1994). Sobre la interdisciplinariedad. Boletín No. 2 del Centre International de
Recherches et Etudes Transdisciplinaires (CIRET). Recuperado de http://transdisciplina2.tripod.com/edgar_morin-51.htm
Piaget, J., Mackenzie W. J. M. y Lazarsfeld, P. F. (1970). Tendencias de la investigación en las ciencias sociales. Madrid: Alianza Editorial.
Russell, B. (2004). Sceptical Essays (2nd Edition). NY, USA: Routledge Classics. (Obra original publicada en 1928).
Weber, M. (1988). La ética protestante y el espíritu del capitalismo. Barcelona: Península.
Downloads
Additional Files
Published
Issue
Section
License
Those authors who have publications with this journal, agree with the following terms:
a. Authors will retain its copyright and will ensure the rights of first publication of its work to the journal, which will be at the same time subject to the Creative Commons Atribución-NoComercial-CompartirIgual 4.0 Internacional (CC BY-NC-SA 4.0) allowing third parties to share the work as long as the author and the first publication on this journal is indicated.
b. Authors may elect other non-exclusive license agreements of the distribution of the published work (for example: locate it on an institutional telematics file or publish it on an monographic volume) as long as the first publication on this journal is indicated,
c. Authors are allowed and suggested to disseminate its work through the internet (for example: in institutional telematics files or in their website) before and during the submission process, which could produce interesting exchanges and increase the references of the published work. (see The effect of open Access)
