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La muerte del Leviatán: lo público como problema contable Patterns in Neighboring Areas:Colombia

Author

Listed:
  • Jairo Alonso Bautista

    (Universidad Central; Universidad Jorge Tadeo Lozano y Escuela Superior de Administración Pública-ESAP)

Abstract

El presente trabajo señala algunos elementos centrales sobre el debate contemporáneo acerca de la naturaleza de lo público, y presenta una reflexión sobre el significado y el impacto que dicho debate tiene en las dimensiones conceptuales, analíticas y disciplinales de contabilidad. Dado que la contabilidad está rodeada de múltiples referencias conceptuales alrededor de “lo público”, reflexionar sobre el concepto que de lo público tiene la contabilidad es un ejercicio que no sólo responde a una mera inquietud conceptual o a un ejercicio discursivo, sino que además tiene serias implicaciones en las formas en que el poder, los recursos, el control sobre esos recursos y la información, se distribuyen y fluyen en la sociedad.

Suggested Citation

  • Jairo Alonso Bautista, 2009. "La muerte del Leviatán: lo público como problema contable 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(10), pages 207-223, Diciembre.
    • Handle: RePEc:mnz:lumina:v:0:y:2009:i:10:p:207-223
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    File URL: http://revistasum.umanizales.edu.co/ojs/index.php/Lumina/article/view/1210/1325
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    More about this item

    Keywords

    Contabilidad pública; estado; esfera de lo público; política;
    All these keywords.

    JEL classification:

    • M00 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - General - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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