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Dinámica de sistemas y cambio de paradigma contable

Author

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  • JORGE LUIS JULIAO ROSSI
  • Omar Díaz Bautista

Abstract

El objetivo que se pretende alcanzar en el presente trabajo es demostrar el potencial de la dinámica desistemas cómo corriente de pensamiento que puede coadyuvar en el proceso de entendimiento y construcciónde un cambio de paradigma contable. El anterior objetivo se enmarca dentro de un propósitomás amplio, como es el de proponer acercamientos interdisciplinares que coadyuven enel anunciado y necesario cambio de paradigma. La problemática descrita se aborda desde el «pensamientosistémico», enfoque que posee un marco teórico y herramientas de representación y simulaciónpertinentes al tema.

Suggested Citation

  • JORGE LUIS JULIAO ROSSI & Omar Díaz Bautista, 2006. "Dinámica de sistemas y cambio de paradigma contable," Revista Equidad y Desarrollo, Universidad de la Salle, issue 6, April.
    • Handle: RePEc:col:000452:010132
    DOI: 10.19052/ed.333
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    More about this item

    Keywords

    dinámica de sistemas; pensamientosistémico; contaduría pública; paradigma contable; simulación.;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other

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