Representación contable: de la revelación de los hechos a la construcción de la realidad

Representación contable: de la revelación de los hechos a la construcción de la realidad

Science and scientifi c disciplines aim
at investigating and representing reality
to generate knowledge about different
objects of research (physical, mental
and symbolic). Though the kind of reality
with which Accounting is concerned has
been referred to as social, it belongs (in
the practical sphere and in a great deal of
the accounting literature) to accounting
facts as deals of a legal or economic
nature, which are circumscribed to the
fi nancial world (in particular to that one
that affects patrimony).
In using concepts like model or system,
the representation of this accounting
reality is focused in the accounting cycle.
The concepts of “accounting model” and
“accounting system” suggest the idea of
a reality segmented per se and a lineal,
deterministic and trivial conception of the
accounting facts.
In these terms, I plea for the need of a
change in the conception of accounting
models, since we need to be able to
represent the complexity of the organizations
in order to describe, explain
and understand social reality, so that
we can transform it as a contribution to
the development of Accounting Thought.