Template-Type: ReDIF-Article 1.0
Author-Name: Jorge Manuel Gil       
Author-Workplace-Name: Facultad de Ciencias Económicas. Universidad Nacional de la Patagonia San Juan Bosco. Argentina.
Title: Determismo de la Contabilidad en la complejidad: Hipótesis introductoria    
Abstract: This  essay  intends  to  make  a  minimal  contribution  to  understand  the  apparent  contradiction  between  the  determinism  of  the sociotechnology of Accounting and the framework of organized complexity. A methodology of analysis of the appropriate social  sciences  literature  with  a  multidisciplinary  approach  has  been  followed.  We  move  away  from  the  mechanistic  and  straightforward model of Accounting and its derivation as a financial practice to propose a cognitive and operative hypothesis that contributes to offer more analytical solutions that are integrated with social demands. 
Classification-JEL: M4
Keywords: accounting, determinism, complex systems.
Journal: Ciencias Administrativas
Pages: 91-98
Issue: 16
Number: 8
Year: 2020
Month: July-December
DOI: 10.24215/23143738e068
File-URL: https://revistas.unlp.edu.ar/CADM/article/view/9454
File-Format: Application/pdf
Handle: RePEc:lap:recadm:129