Accounting systemic: An approach from the hegemonic and critical perspectives

This research work aims, in the first place, to give a meta-theoretical sense to accounting by introducing the notion of Accounting Systemic, which is epistemologically approached from some postulates of the Argentine philosopher Mario Bunge. Second, an accounting taxonomy is presented that emphasiz...

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Autor principal: Guamán Calvopiña, Marcelo
Formato: Artículo publishedVersion Articles Artículos de Investigación
Lenguaje:Español
Publicado: FACULTAD DE CIENCIAS ECONÓMICAS - UNIVERSIDAD DE BUENOS AIRES 2021
Materias:
Sistemas Contables
Enfoque Sistémico
Teoría Contable
Corrientes Contables
Accounting Systems
Systemic Approach
Accounting Theory
Accounting Currents
Acceso en línea:https://ojs.economicas.uba.ar/Contyaudit/article/view/2141
https://repositoriouba.sisbi.uba.ar/gsdl/cgi-bin/library.cgi?a=d&c=contabit&d=2141_oai
Aporte de:
Repositorio Digital de la Universidad de Buenos Aires (UBA) de Universidad de Buenos Aires
id I28-R145-2141_oai
record_format dspace
spelling I28-R145-2141_oai2025-02-11 Guamán Calvopiña, Marcelo 2021-09-23 This research work aims, in the first place, to give a meta-theoretical sense to accounting by introducing the notion of Accounting Systemic, which is epistemologically approached from some postulates of the Argentine philosopher Mario Bunge. Second, an accounting taxonomy is presented that emphasizes the accounting segments, especially those in the microenterprise field, and their information users. Finally, the contributions of the hegemonic and critical accounting perspectives to the Accounting Systemic are explained, which constitutes a technological tool of accounting, as a scientific discipline. El presente trabajo de investigación pretende, en primer lugar, dar un sentido metateórico a la contabilidad introduciendo la noción de sistémica contable, la cual es abordada epistemológicamente desde algunos postulados del filósofo argentino Mario Bunge (+). En segundo lugar, se presenta una taxonomía contable enfatizada en los segmentos contables, especialmente aquellos del ámbito microempresario, y, los principales usuarios de su información. Finalmente, se explican los aportes de las corrientes contables hegemónicas y críticas a la Sistémica Contable, la cual se constituye como una herramienta tecnológica de la Contabilidad, como disciplina científica. application/pdf text/html https://ojs.economicas.uba.ar/Contyaudit/article/view/2141 10.56503/Contabilidad_y_Auditoria/Nro.54(27)/2141 spa FACULTAD DE CIENCIAS ECONÓMICAS - UNIVERSIDAD DE BUENOS AIRES https://ojs.economicas.uba.ar/Contyaudit/article/view/2141/2858 https://ojs.economicas.uba.ar/Contyaudit/article/view/2141/2935 Derechos de autor 2021 Contabilidad y Auditoría Contabilidad y Auditoría; Núm. 54 (27): CONTABILIDAD Y AUDITORIA Julio - Diciembre 2021; 55-73 1852-446X 1515-2340 Sistemas Contables Enfoque Sistémico Teoría Contable Corrientes Contables Accounting Systems Systemic Approach Accounting Theory Accounting Currents Accounting systemic: An approach from the hegemonic and critical perspectives Sistémica contable: Una aproximación desde las perspectivas hegemónica y crítica info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Articles Artículos de Investigación https://repositoriouba.sisbi.uba.ar/gsdl/cgi-bin/library.cgi?a=d&c=contabit&d=2141_oai
institution Universidad de Buenos Aires
institution_str I-28
repository_str R-145
collection Repositorio Digital de la Universidad de Buenos Aires (UBA)
language Español
orig_language_str_mv spa
topic Sistemas Contables
Enfoque Sistémico
Teoría Contable
Corrientes Contables
Accounting Systems
Systemic Approach
Accounting Theory
Accounting Currents
spellingShingle Sistemas Contables
Enfoque Sistémico
Teoría Contable
Corrientes Contables
Accounting Systems
Systemic Approach
Accounting Theory
Accounting Currents
Guamán Calvopiña, Marcelo
Accounting systemic: An approach from the hegemonic and critical perspectives
topic_facet Sistemas Contables
Enfoque Sistémico
Teoría Contable
Corrientes Contables
Accounting Systems
Systemic Approach
Accounting Theory
Accounting Currents
description This research work aims, in the first place, to give a meta-theoretical sense to accounting by introducing the notion of Accounting Systemic, which is epistemologically approached from some postulates of the Argentine philosopher Mario Bunge. Second, an accounting taxonomy is presented that emphasizes the accounting segments, especially those in the microenterprise field, and their information users. Finally, the contributions of the hegemonic and critical accounting perspectives to the Accounting Systemic are explained, which constitutes a technological tool of accounting, as a scientific discipline.
format Artículo
publishedVersion
Articles
Artículos de Investigación
author Guamán Calvopiña, Marcelo
author_facet Guamán Calvopiña, Marcelo
author_sort Guamán Calvopiña, Marcelo
title Accounting systemic: An approach from the hegemonic and critical perspectives
title_short Accounting systemic: An approach from the hegemonic and critical perspectives
title_full Accounting systemic: An approach from the hegemonic and critical perspectives
title_fullStr Accounting systemic: An approach from the hegemonic and critical perspectives
title_full_unstemmed Accounting systemic: An approach from the hegemonic and critical perspectives
title_sort accounting systemic: an approach from the hegemonic and critical perspectives
publisher FACULTAD DE CIENCIAS ECONÓMICAS - UNIVERSIDAD DE BUENOS AIRES
publishDate 2021
url https://ojs.economicas.uba.ar/Contyaudit/article/view/2141
https://repositoriouba.sisbi.uba.ar/gsdl/cgi-bin/library.cgi?a=d&c=contabit&d=2141_oai
work_keys_str_mv AT guamancalvopinamarcelo accountingsystemicanapproachfromthehegemonicandcriticalperspectives
AT guamancalvopinamarcelo sistemicacontableunaaproximaciondesdelasperspectivashegemonicaycritica
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