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La contabilidad: un incesante caminar por lo epistemologigo y lo ontologico, nuevas perspectivas investigativas Patterns in Neighboring Areas: Colombia

Author

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  • Héctor Dario Betancurt

    (Universidad de Manizales)

Abstract

La Contabilidad y la Contaduría como cuerpo de conocimiento con trascendencia social se ha construido a lo largo de la historia planteándose la misma preguntas que desde la ciencia general se ha hecho: ¿Cómo es que se ha elaborado eso que se llama ciencia?, ¿Son esos conocimientos una representación fiel de la realidad? pero sobre todo ¿Qué perspectivas emergen como escenarios investigativos que dan cuenta de nuevas formas de representación? La Contabilidad como Tecnología Social y una reconstrucción del concepto de “Sistema contable”, constituyen una fuente de inmensas posibilidades para orientar las nuevas investigaciones en Contabilidad/Contaduría

Suggested Citation

  • Héctor Dario Betancurt, 2012. "La contabilidad: un incesante caminar por lo epistemologigo y lo ontologico, nuevas perspectivas investigativas 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(13), pages 106-127, Diciembre.
    • Handle: RePEc:mnz:lumina:v:0:y:2012:i:13:p:106-127
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