La contabilidad: un incesante caminar por lo epistemologigo y lo ontologico, nuevas perspectivas investigativas

Héctor Dario Betancurt

doi:10.30554/lumina.13.681.2012

Accounting: an endless journey through epistemology and ontology, new research perspectives

La contabilidad: un incesante caminar por lo epistemologigo y lo ontologico, nuevas perspectivas investigativas

Published 2012-12-17

https://doi.org/10.30554/lumina.13.681.2012

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Vol. 13 (2012): Lúmina 13 (January-December)

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Artículos

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Betancurt, H. D. (2012). Accounting: an endless journey through epistemology and ontology, new research perspectives. Lúmina, 13, 106-127. https://doi.org/10.30554/lumina.13.681.2012

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https://doi.org/10.30554/lumina.13.681.2012

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How to Cite

Betancurt, H. D. (2012). Accounting: an endless journey through epistemology and ontology, new research perspectives. Lúmina, 13, 106-127. https://doi.org/10.30554/lumina.13.681.2012

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Héctor Dario Betancurt

Universidad de Manizales

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Héctor Dario Betancurt,

Estudiante del Doctorado en Ciencias Contables de la Universidad de los Andes de Mérida Venezuela, Magister en Administración Económica y Financiera de la Universidad tecnológica de Pereira. Especialista en Contabilidad Pública de la Universidad de Manizales. Contador Público Universidad de Manizales.

Epistemology

Ontology

socio-technology

system

environment

Accounting/Accountancy as a body of knowledge with social significance has been built throughout history asking the same questions that general science has pursued: How science has come to be?, Does knowledge provide a faithful representation of reality? and mostly, which perspectives emerge as research scenarios that account for new forms of representation? Accounting as Social Technology and as a reconstruction of the concept of “accounting system”, are a source of immense possibilities to guide further research in Accounting / Accountancy.

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