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La complejidad y la teoría contable

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  • José Joaquín Ortiz Bojacá

Abstract

ResumenEste ensayo busca la aplicación de algunos de los conceptosdesarrollados por el autor Capra en su texto las conexiones ocultas", especialmente en lo referente a la inter y transdisciplinariedad, en los campos de las disciplinas contable y financiera y la ciencia económica,para generar un planteamiento que puede respaldar estudios en la epistemología de las mismas. Ello dirigido a aportar algunos elementos de análisis para la construcción de la teoría general de la Contabilidad que como lo reconocen los estudiosos del tema, aún está en procesos de construcción. Este esfuerzo se basa en los desarrollos de Capra,especialmente en lo referente a las dinámicas no lineales y las redes como fundamentos de las ciencias de la vida, buscando la integrabilidad entre las mismas.AbstractTHE COMPLEXITY AND THE COUNTABLE THEORYThis essay looks for the application of some of the concepts developed by the author Capra in his text " the secret connections ", especially in what concernsthe ínter and transdisciplinary in the fields of the countable disciplines and financial and the economic science, to generate an exposition that can endorse studies in the episthemology of the same ones. It is directed tocontributing some elements of analysis for the construction of the general theory of the Accounting that as the experts recognize, still is in processes of construction. This effort is based, in Capra´s developments, especially in whatconcerns the not linear dynamics and the networks as a base-stand to the sciences of the life and looking for the integrability between the same ones.ResumoA COMPLEXIDADE E A TEORIA CONTÁBILEste ensaio busca a aplicacao de alguns dos conceitos desenvolvidos pelo autor Capra em seu texto "as conexoes ocultas", especialmente referente a inter e transdisciplinaridade, nos campos das disciplinas contábeis e financeira, e a ciencia economica, para gerar um idéia que possa respaldar estudos na epistemologia das mesmas. Dirigido a agregar alguns elementos de análise para a construcao da teoria geral da Contabilidade como reconhecem os estudos do tema, ainda está em processos de construcao. Este esforco se baseia nos desenvolvimentos de Capra, especialmente ao que se refere as dinamicas nao lineares e as redes como fundamentos das ciencias da vida, visando a integrabilidade entre as mesmas.RésuméLA COMPLEXITÉ ET LA THÉORIE DE LA COMPTABILITÉLe présent document vise la mise en oeuvre de certains concepts développés par l´auteur Capra dans son texte «les liens occultes», en particulier en ce qui concerne l´interdisciplinarité et la transdisciplinarité dans les domaines de disciplines comptables, financieres et des sciences économiques, afin de générer une approche qui peut soutenir des études épistémologiques d´entre eux. Cette approche vise a fournir quelques éléments d´analyse pour la construction de la théorie générale de la comptabilité que, selon les experts, est encore en construction. Cet effort est basé sur les contributions de Capra, notamment en termes de dynamique non linéaire et des réseaux comme les fondements des sciences de la vie, a la recherche de l´intégrabilité entre eux."

Suggested Citation

  • José Joaquín Ortiz Bojacá, 2010. "La complejidad y la teoría contable," Revista Criterio Libre, Universidad Libre - Sede Principal, December.
  • Handle: RePEc:col:000370:007828
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    Keywords

    Interdisciplinariedad; transdisciplinariedad; redes; dinámica no lineal; contabilidad; finanzas; economía.Keywords: Interdisciplinarity; transdisciplinarity; networks; not linear dynamics; accounting; finance; economy.Palavras-chave: Interdisciplinaridade; transdisciplinaridade; redes; dinâmica não linear; contabilidade; finanças; economia.Mots clés: L´interdisciplinarité; la transdisciplinarité; les réseaux; ladynamique non linéaire; la comptabilité; les finances; l´économie..;
    All these keywords.

    JEL classification:

    • M19 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Other
    • C61 - Mathematical and Quantitative Methods - - Mathematical Methods; Programming Models; Mathematical and Simulation Modeling - - - Optimization Techniques; Programming Models; Dynamic Analysis
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • G10 - Financial Economics - - General Financial Markets - - - General (includes Measurement and Data)
    • A10 - General Economics and Teaching - - General Economics - - - General

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