Una redefinición de la contabilidad socioambiental a partir del paradigma de la complejidad: consideraciones teóricas básicas

Una redefinición de la contabilidad socioambiental a partir del paradigma de la complejidad: consideraciones teóricas básicas

This paper is meant as a fi rst effort at
building a scientifi c process oriented
towards the construction of theoretical,
methodological epistemological
developments in socio-environmental
accounting from the paradigm of complexity.
This fi rst outing focuses in the
argumentative exposition about the
need to move accounting knowledge
towards the new emerging forms of
contemporary thought, characterized
by the imperative to change the philosophical
and epistemological foundations
that underlie modern scientifi c thought.
The dynamism of social and natural
phenomena is beyond the conceptual
structure of modern science that seeks
its apprehension. Such a reality makes
evident the urgency of a process of
deconstruction and modifi cation of the
classical conceptual base underpinned
by objectivity, determinism, formal logic
and verifi cation. Current developments
in various fi elds of natural and social
sciences show that uncertainty and
chaos are characteristics of reality,
complex situation that presents itself as
an impossible challenge to be met from
a single area of knowledge; such an
approach requires of a transdisciplinary
perspective.