La contabilidad frente a la hegemonía de racionalidad calculante

Guillermo León Martínez Pino

doi:10.30554/lumina.15.1072.2014

Accounting and the Hegemony of the calculating Modern Rationality

La contabilidad frente a la hegemonía de racionalidad calculante

Published 2014-12-15

https://doi.org/10.30554/lumina.15.1072.2014

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Vol. 15 (2014): Lúmina 15 (January-December)

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Artículos

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Martínez Pino, G. L. (2014). Accounting and the Hegemony of the calculating Modern Rationality. Lúmina, 15, 72-105. https://doi.org/10.30554/lumina.15.1072.2014

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https://doi.org/10.30554/lumina.15.1072.2014

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How to Cite

Martínez Pino, G. L. (2014). Accounting and the Hegemony of the calculating Modern Rationality. Lúmina, 15, 72-105. https://doi.org/10.30554/lumina.15.1072.2014

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Guillermo León Martínez Pino

Fundación Universitaria de Popayán

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Guillermo León Martínez Pino,

Estudios de Doctorade en Antropología (Universidad del Cauca); Magíster en Estudios Sobre Problemas Políticos Latinoamericanos (Universidad del Cauca); Especialista en Docencia sobre Problemas Políticos (Universidad del Cauca); Contador Público (Universidad del Cauca).

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Patrimonialism

unique truth

accounting. Eurocentrism

indolent reason.

This paper intends to create some tension about certain conceptual precariousness revealed by accounting when focusing its attention to the process of understanding factual phenomena with a deep commitment to the quantification of objects, on the basis of a closed logic that offers an apparent image of precision, rigor and exactness to assure an alleged epistemic objectivity that gives accounting the possibility of becoming “a moral guarantee for business”. From this point of view, the process and logic of accounting abstraction supposes the loss or dismissal of many contingent phenomena that build the new economic, financial, entrepreneurial and social architecture of business.

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