Análisis sociológico del sistema contable desde Niklas Luhmann

Translated title of the contribution: Sociological analysis of the accounting system from Niklas Luhmann

Héctor Darío Betancur, Norely Margarita Soto Builes, Carlos Vargas-González

Research output: Contribution to journalArticlepeer-review


The dissimilar constructs that the accounting community has elaborated on the accounting system, based on cause/effect, means/end and whole/part perspectives, have been insufficient to observe complex contemporary reality. Hence, this article uses a functional reference to observe, from the standpoint of the system/environment differentiated unit, the complexity of the element/ relationship category. The study begins with a first-order observation of these constructs, and then presents a second-order sociological reconstruction based on the work of Niklas Luhmann. The results constitute a meta-analysis of the structure of the accounting system, which suggests new theoretical and pragmatic insights for accounting.

Translated title of the contributionSociological analysis of the accounting system from Niklas Luhmann
Original languageSpanish
Pages (from-to)417-446
Number of pages30
JournalRevista Mexicana de Sociologia
Issue number2
StatePublished - 2022


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