The dissimilar constructs that the accounting community has elaborated on the accounting system, based on cause/effect, means/end and whole/part perspectives, have been insufficient to observe complex contemporary reality. Hence, this article uses a functional reference to observe, from the standpoint of the system/environment differentiated unit, the complexity of the element/ relationship category. The study begins with a first-order observation of these constructs, and then presents a second-order sociological reconstruction based on the work of Niklas Luhmann. The results constitute a meta-analysis of the structure of the accounting system, which suggests new theoretical and pragmatic insights for accounting. © 2022. Universidad Nacional Autónoma de México-Instituto de Investigaciones Sociales.