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La contabilidad frente a la hegemonía de racionalidad calculante Patterns in Neighboring Areas Colombia

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  • Guillermo León Martínez Pino

    (Fundación Universitaria de Popayán)

Abstract

El interés de la presente reflexión, reside en poner en tensión ciertas precariedades conceptuales desnudadas por la contabilidad, al fijar la atención en el proceso de captación del fenómeno factual con un interés marcado en la cuantificación de los objetos, sobre la base de una lógica cerrada que ofrece una imagen aparente de precisión, rigor y exactitud, para asegurar una supuesta objetividad epistémica que entrega a la contabilidad la facultad de constituirse en «garante moral de los negocios». En este sentido, el proceso y la lógica de abstracción contable supone la pérdida u omisión de muchos fenómenos contingentes que configuran la nueva arquitectura económica, financiera, empresarial, social y de negocios.

Suggested Citation

  • Guillermo León Martínez Pino, 2014. "La contabilidad frente a la hegemonía de racionalidad calculante 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(15), pages 72-105, Diciembre.
    • Handle: RePEc:mnz:lumina:v:0:y:2014:i:15:p:72-105
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    File URL: http://revistasum.umanizales.edu.co/ojs/index.php/Lumina/article/view/1072/1177
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    Keywords

    Patrimonialismo; verdad única; eurocentrismo; razón indolente;
    All these keywords.

    JEL classification:

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

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