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Control social: una perspectiva socio-política de la contabilidad Patterns in Neighboring Areas Colombia

Author

Listed:
  • Sandra Milena Muñoz López

    (Universidad de Manizales)

Abstract

"Es bien sabido que históricamente la contabilidad ha sido fundamental para el control de la riqueza en distintos escenarios de interacción humana; sin embargo, esa utilidad de la contabilidad en el control, se ha relacionado principalmente con el control económico-financiero. La realidad actual, las nuevas tendencias de comprensión de lo social, y la necesidad de la contabilidad de desarrollarse en el campo de lo teórico y lo práctico para aportar soluciones a las diversas problemáticas sociales, postulan el control social, como un campo conceptual y de acción que, además de la sociología y la disciplina jurídica, también puede y debe ser tratado desde la contabilidad, lo cual, quizá le permita a los actores del escenario de lo público, el enriquecimiento de las posibilidades de decisión y el perfeccionamiento de los instrumentos de participación en ellas. "

Suggested Citation

  • Sandra Milena Muñoz López, 2007. "Control social: una perspectiva socio-política de la contabilidad Patterns in Neighboring Areas Colombia," Lúmina. Revista iberoamericana de Contabilidad, Administración y Economía, Facultad de Ciencias Contables, Económicas y Administrativas, Universidad de Manizales., vol. 0(8), pages 133-155, Diciembre.
    • Handle: RePEc:mnz:lumina:v:0:y:2007:i:08:p:133-155
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    File URL: http://revistasum.umanizales.edu.co/ojs/index.php/Lumina/article/view/1188/1264
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    More about this item

    Keywords

    Control social; contabilidad; lo público; decisiones; participación; control; información;
    All these keywords.

    JEL classification:

    • K22 - Law and Economics - - Regulation and Business Law - - - Business and Securities Law
    • Q25 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Renewable Resources and Conservation - - - Water
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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