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Problemáticas en el sistema- mundo de la contabilidad Patterns in Neighboring Areas: Colombia

Author

Listed:
  • Edgar Gracia López

    (Universidad de Manizales)

Abstract

El artículo trata sobre los principales problemas que enfrenta la contabilidad, señalando la urgencia de reconstruir el cuerpo teórico de la misma. Destaca la importancia de ubicar las tendencias actuales que, especialmente, están centradas en la gestión del conocimiento y lo ambiental, como paso para postular la presencia de una racionalidad diferenciada de lo convencional. Observa reflexiones sobre la racionalidad y el concepto sistema, como mediaciones para repensar la contabilidad ambiental.

Suggested Citation

  • Edgar Gracia López, 2012. "Problemáticas en el sistema- mundo 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(13), pages 30-47, Diciembre.
    • Handle: RePEc:mnz:lumina:v:0:y:2012:i:13:p:30-47
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    File URL: http://revistasum.umanizales.edu.co/ojs/index.php/Lumina/article/view/683/804
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