Resumo

GIL, Jorge Manuel. DETERMINISMO DE LA CONTABILIDAD EN LA COMPLEJIDAD: HIPÓTESIS INTRODUCTORIA. Cienc. adm. [online]. 2020, n.16, pp.90-98. ISSN 0009-6784.  http://dx.doi.org/https://doi.org/10.24215/23143738e068.

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.

Palavras-chave : accounting; determinism; complex systems.

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