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Aproximación crítica a la función contable desde la teoría tridimensional de la contabilidad Patterns in Neighboring Areas Colombia

Author

Listed:
  • Eutimio Mejía Soto

    (Universidad del Quindío)

  • Gustavo Mora Roa

    (Universidad del Quindío)

  • Carlos Alberto Montes Salazar

    (Universidad del Quindío)

Abstract

La contabilidad es una ciencia social aplicada que no limita su actuar a la descripción neutral de la realidad sino que, por el contrario, su finalidad se encuentra fundada en consideraciones éticas que la hacen una disciplina moral, normativa y crítica, que explica, predice y prescribe la situación y dinámica de la riqueza que la organización controla. La existencia de este saber milenario se sustenta en su capacidad para contribuir a la acumulación, generación, distribución y sostenibilidad integral de la riqueza ambiental, social y económica que las organizaciones gestionan y que, sobre las mismas, agregan o destruyen valor, dependiendo la gestión organizacional y la interrelación hombre-organización-sociedad-naturaleza

Suggested Citation

  • Eutimio Mejía Soto & Gustavo Mora Roa & Carlos Alberto Montes Salazar, 2013. "Aproximación crítica a la función contable desde la teoría tridimensional 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(14), pages 142-175, Diciembre.
    • Handle: RePEc:mnz:lumina:v:0:y:2013:i:14:p:142-175
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    More about this item

    Keywords

    Biocontabilidad; finalidad; función; modelos; sociocontabilidad;
    All these keywords.

    JEL classification:

    • P17 - Political Economy and Comparative Economic Systems - - Capitalist Economies - - - Performance and Prospects
    • C51 - Mathematical and Quantitative Methods - - Econometric Modeling - - - Model Construction and Estimation
    • A14 - General Economics and Teaching - - General Economics - - - Sociology of Economics

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