Accounting Representation: A View From History And Historiography

La representación contable: una mirada desde la historia y la historiografía

This paper intends to state some consi- derations that allow for a different look to the traditional concept of Accounting. To this end, I offer a reflection suppor- ted by an analogy among the doings of accounting, history and historiography, assuming that we can identify several conceptual and methodological ap- proaches in these disciplines. In view of this proposal, we can unders- tand that Accounting has had its own historical development, as well as its practical development as the rebuilder of the organizations’ economic reality, where it can accomplish some of the standards of historiography.