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Problems in the system-world of accounting

Problemáticas en el sistema- mundo de la contabilidad




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Gracia López, E. (2012). Problems in the system-world of accounting. Lúmina, 13, 30-47. https://doi.org/10.30554/lumina.13.683.2012
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How to Cite

Gracia López, E. (2012). Problems in the system-world of accounting. Lúmina, 13, 30-47. https://doi.org/10.30554/lumina.13.683.2012

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Edgar Gracia López

Edgar Gracia López,

Estudiante del Doctorado en Ciencias Contables de la Universidad de los Andes de Mérida Venezuela, Magíster en Gerencia del Talento Humano y , Contador Público Universidad Nacional de Colombia.


This paper deals with the main problems in Accounting, and shows how urgent is to reconstruct its theoretical body. The importance of locating current trends, mainly those related with the administration of knowledge and environmental issues is highlighted, as well as the efforts to postulate a rationality which is different from the conventional one. It considers some reflections on rationality and the concept of system, as mediations to rethink environmental accounting.

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