Determismo de la Contabilidad en la complejidad: Hipótesis introductoria

Jorge Manuel Gil
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Jorge Manuel Gil: Facultad de Ciencias Económicas. Universidad Nacional de la Patagonia San Juan Bosco. Argentina.

Revista Ciencias Administrativas (CADM), IIA, Universidad Nacional de La Plata, 2020, issue 16, No 8, 98 pages

Abstract: 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.

Keywords: accounting; determinism; complex systems. (search for similar items in EconPapers)
JEL-codes: M4 (search for similar items in EconPapers)
Date: 2020
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Persistent link: https://EconPapers.repec.org/RePEc:lap:recadm:129

DOI: 10.24215/23143738e068

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