dc.contributor.author | Betancur H.D | |
dc.contributor.author | Builes N.M.S | |
dc.contributor.author | Vargas-González C. | |
dc.date.accessioned | 2022-09-14T14:34:07Z | |
dc.date.available | 2022-09-14T14:34:07Z | |
dc.date.created | 2022 | |
dc.identifier.issn | 1882503 | |
dc.identifier.uri | http://hdl.handle.net/11407/7570 | |
dc.description | 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. | eng |
dc.language.iso | spa | |
dc.publisher | Universidad Nacional Autonoma de Mexico | |
dc.relation.isversionof | https://www.scopus.com/inward/record.uri?eid=2-s2.0-85129242549&doi=10.22201%2fiis.01882503p.2022.2.60283&partnerID=40&md5=29abfa3bb196eb40a34215217a8cd19c | |
dc.source | Revista Mexicana de Sociologia | |
dc.title | Sociological analysis of the accounting system from Niklas Luhmann [Análisis sociológico del sistema contable desde Niklas Luhmann] | |
dc.type | Article | |
dc.rights.accessrights | info:eu-repo/semantics/restrictedAccess | |
dc.publisher.program | Contaduría Pública | |
dc.publisher.program | Maestría en educación | |
dc.type.spa | Artículo | |
dc.identifier.doi | 10.22201/iis.01882503p.2022.2.60283 | |
dc.subject.keyword | Accounting subsystem | eng |
dc.subject.keyword | Accounting system | eng |
dc.subject.keyword | Complexity | eng |
dc.subject.keyword | Differentiation | eng |
dc.subject.keyword | Niklas luhmann | eng |
dc.subject.keyword | Second order observation | eng |
dc.relation.citationvolume | 84 | |
dc.relation.citationissue | 2 | |
dc.relation.citationstartpage | 417 | |
dc.relation.citationendpage | 446 | |
dc.publisher.faculty | Facultad de Ciencias Económicas y Administrativas | |
dc.publisher.faculty | Facultad de Ciencias Sociales y Humanas | |
dc.affiliation | Betancur, H.D., Universidad de Medellín, Colombia | |
dc.affiliation | Builes, N.M.S., Universidad de Medellín, Colombia | |
dc.affiliation | Vargas-González, C., Universidad de Medellín, Colombia | |
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dc.type.coar | http://purl.org/coar/resource_type/c_6501 | |
dc.type.version | info:eu-repo/semantics/publishedVersion | |
dc.type.driver | info:eu-repo/semantics/article | |
dc.identifier.reponame | reponame:Repositorio Institucional Universidad de Medellín | |
dc.identifier.repourl | repourl:https://repository.udem.edu.co/ | |
dc.identifier.instname | instname:Universidad de Medellín | |