La contabilidad como una disciplina frankensteiniana

Mary Shelley's Frankenstein, or The Modern Prometheus, arises out of the concern that modernity raised in some 19th century communities. Such a book can be used as a political instrument to address the tragedy of development. Using vulnerable force and a cautious image of change, Mary Shelley defended the ideals of Luddite communities. This paper aims to bring to the fore some relevant imaginaries and metaphors of 19th century romantic Europe, with the objective of sensitizing and encouraging readers to engage in a reflective exercise of accounting science to seek the construction of a responsible discipline that posesses a holistic vision; a Frankensteinian discipline that gives life and meaning to counter-accounts, with the goal of meeting the demands of modern communities and civil society.