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Determismo de la Contabilidad en la complejidad: Hipótesis introductoria

Author

Listed:
  • Jorge Manuel Gil

    (Facultad de Ciencias Económicas. Universidad Nacional de la Patagonia San Juan Bosco. Argentina.)

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.

Suggested Citation

  • Jorge Manuel Gil, 2020. "Determismo de la Contabilidad en la complejidad: Hipótesis introductoria," Revista Ciencias Administrativas (CADM), IIA, Universidad Nacional de La Plata, Instituto de Investigaciones Administrativas, Facultad de Ciencias Económicas, Universidad Nacional de La Plata, issue 16, pages 91-98, July-Dece.
    • Handle: RePEc:lap:recadm:129
    DOI: 10.24215/23143738e068
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    File URL: https://revistas.unlp.edu.ar/CADM/article/view/9454
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    More about this item

    Keywords

    accounting; determinism; complex systems.;
    All these keywords.

    JEL classification:

    • M4 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting

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