Análisis sociológico del sistema contable desde Niklas Luhmann

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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.

Título traducido de la contribuciónSociological analysis of the accounting system from Niklas Luhmann
Idioma originalEspañol
Páginas (desde-hasta)417-446
Número de páginas30
PublicaciónRevista Mexicana de Sociologia
EstadoPublicada - 2022

Palabras clave

  • Accounting subsystem
  • Accounting system
  • Complexity
  • Differentiation
  • Niklas luhmann
  • Second order observation


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