Posibles relaciones de la contabilidad como práctica moral

Cuervo Lopez, Juan David

Posibles relaciones de la contabilidad como práctica moral

dc.contributor.advisor	Rodriguez Otalora, Jorge Alexander
dc.contributor.author	Cuervo Lopez, Juan David
dc.coverage.spatial	Calí	spa
dc.creator.email	juand-cuervol@unilibre.edu.co	spa
dc.date.accessioned	2024-07-31T22:28:36Z
dc.date.available	2024-07-31T22:28:36Z
dc.date.created	2024-07-25
dc.description.abstract	La contabilidad ha sido tradicionalmente vista como una herramienta técnica para registrar y comunicar información financiera, esencial para la toma de decisiones económicas. Sin embargo, esta perspectiva ha evolucionado, reconociendo que la contabilidad también desempeña un papel crucial como práctica social e institucional. No solo registra actividades económicas, sino que también moldea y configura relaciones sociales y culturales. Investigaciones recientes destacan que la contabilidad interviene en contextos específicos para construir y mantener la gobernanza y las normas sociales. Esta práctica no solo transforma flujos físicos en financieros, sino que también reconfigura procesos organizacionales y redefine la identidad de los individuos dentro de las organizaciones. Además, en respuesta a crisis económicas y desafíos éticos, se subraya la necesidad de una contabilidad que considere sus implicaciones sociales y morales, promoviendo transparencia y responsabilidad. Así, la contabilidad se erige como una práctica que no solo refleja la realidad económica, sino que también la construye, influyendo significativamente en la justicia social y la ética en las transacciones comerciales. La visión integral de la contabilidad como práctica técnica, social y moral destaca su capacidad para transformar y moldear la realidad social y organizacional, promoviendo valores de transparencia y responsabilidad en la gestión financiera	spa
dc.description.abstractenglish	Accounting has traditionally been viewed as a technical tool for recording and communicating financial information, essential for economic decision making. However, this perspective has evolved, recognizing that accounting also plays a crucial role as a social and institutional practice. It not only records economic activities, but also shapes and forms social and cultural relationships. Recent research highlights that accounting intervenes in specific contexts to build and maintain governance and social norms. This practice not only transforms physical flows into financial flows, but also reconfigures organizational processes and redefines the identity of individuals within organizations. Moreover, in response to economic crises and ethical challenges, the need for accounting that considers its social and moral implications, promoting transparency and accountability, is highlighted. Thus, accounting stands as a practice that not only reflects economic reality, but also constructs it, significantly influencing social justice and ethics in business transactions. The integral vision of accounting as a technical, social and moral practice highlights its ability to transform and shape social and organizational reality, promoting values of transparency and accountability in financial management	spa
dc.description.sponsorship	Universidad Libre de Colombia--Facultad de Ciencias Económicas, Administrativas y Contables -- Contaduría Pública	spa
dc.format	PDF	spa
dc.identifier.uri	https://hdl.handle.net/10901/29617
dc.relation.references	Ahrens, T., & Chapman, C. S. (2007). Management accounting as practice. Accounting, Organizations and Society, 32(1-2), 1-27	spa
dc.relation.references	Albrecht, W. S. (2008). Fraud examination. Mason, OH: South-Western Cengage Learning.	spa
dc.relation.references	Brennan, N., & Solomon, J. (2008). Corporate governance, accountability and mechanisms of accountability: An overview. Accounting, Auditing & Accountability Journal, 21(7), 885-906	spa
dc.relation.references	.Carnegie, G. D. (2020). Accounting and the public interest: The quest for a moral compass in accounting education and research. Accounting Education, 29(3), 307-327.	spa
dc.relation.references	Carnegie, G. D. (2023). Revisiting accounting as a moral and social practice: Reflections on the need for change. Critical Perspectives on Accounting, 83, 102-119	spa
dc.relation.references	Deegan, C. (2002). Introduction: The legitimising effect of social and environmental disclosures – a theoretical foundation. Accounting, Auditing & Accountability Journal, 15(3), 282-311.	spa
dc.relation.references	Framework, I. A. S. B. (1989). Framework for the Preparation and Presentation of Financial Statements. International Accounting Standards Committee, London, UK	spa
dc.relation.references	Gaa, J. C., & Thorne, L. (2004). An introduction to the virtues and vices of ethics in accounting. Journal of Business Ethics, 52(1), 1-20	spa
dc.relation.references	Gray, R., Adams, C. A., & Owen, D. (2006). Accounting & accountability: Changes and challenges in corporate social and environmental reporting. London: Pearson Education	spa
dc.relation.references	Gray, R., Owen, D., & Adams, C. (1996). Accounting and accountability: Changes and challenges in corporate social and environmental reporting. London: Prentice Hall	spa
dc.relation.references	Hopwood, A. G. (1987). The archaeology of accounting systems. Accounting, Organizations and Society, 12(3), 207-234.	spa
dc.relation.references	Lehman, C., & Tinker, T. (2005). Accounting's changing role in social conflict. Journal of Accounting and Public Policy, 24(3), 175-181	spa
dc.relation.references	Lounsbury, M., & Crumley, E. T. (2007). New practice creation: An institutional perspective on innovation. Organization Studies, 28(7), 993-1012	spa
dc.relation.references	Miller, P. (1990). On the interrelations between accounting and the state. Accounting, Organizations and Society, 15(4), 315-338.	spa
dc.relation.references	Miller, P. (1994). Accounting as social and institutional practice: An introduction. In A. G.	spa
dc.relation.references	Hopwood & P. Miller (Eds.), Accounting as social and institutional practice (pp. 1-39). Cambridge: Cambridge University Press	spa
dc.relation.references	Noland, J., & Phillips, R. (2010). Stakeholder engagement, discourse ethics and strategic management. International Journal of Management Reviews, 12(1), 39-49	spa
dc.relation.references	Potter, B. (1996). The power of accounting: a field study of local financial management in a police force. Management Accounting Research, 7(2), 213-239	spa
dc.relation.references	Potter, B. (2005). Accounting as a social and institutional practice: Perspectives to enrich our understanding of accounting change. Abacus, 41(3), 265-289	spa
dc.relation.references	Robson, K. (1992). Accounting numbers as "inscriptions": Action at a distance and the development of accounting. Accounting, Organizations and Society, 17(7), 685-708	spa
dc.relation.references	Rodríguez, J. (2012). La construcción social de la contabilidad. Revista Contaduría y Administración, 57(3), 87-107	spa
dc.relation.references	Solomon, J. (2011). Corporate governance and accountability. Chichester, UK: John Wiley & Sons	spa
dc.relation.references	Unerman, J., & Bennett, M. (2004). Increased stakeholder dialogue and the internet: Towards greater corporate accountability or reinforcing capitalist hegemony?. Accounting, Organizations and Society, 29(7), 685-707	spa
dc.relation.references	Uribe-Bohórquez, M. (2014). Caracterización de la evolución del concepto de contabilidad de 1990 a 2010. Revista de Contabilidad, 15(37), 239-259. doi:10.11144/Javeriana.cc15-37.cecc	spa
dc.rights.accessrights	info:eu-repo/semantics/restrictedAccess	spa
dc.rights.coar	http://purl.org/coar/access_right/c_abf2	spa
dc.rights.license	Atribución-NoComercial-SinDerivadas 2.5 Colombia	spa
dc.rights.uri	http://creativecommons.org/licenses/by-nc-nd/2.5/co/	spa
dc.subject	Contabilidad	spa
dc.subject	Práctica moral	spa
dc.subject	Práctica social	spa
dc.subject	Ética	spa
dc.subject	Discursiva	spa
dc.subject.lemb	Contaduría pública	spa
dc.subject.lemb	Contabilidad	spa
dc.subject.lemb	Justicia social	spa
dc.subject.lemb	Ética económica	spa
dc.subject.lemb	Empresas -- Responsabilidad social	spa
dc.subject.subjectenglish	Accounting	spa
dc.subject.subjectenglish	Moral practice	spa
dc.subject.subjectenglish	Social practice	spa
dc.subject.subjectenglish	Ethics	spa
dc.subject.subjectenglish	Discursive	spa
dc.title	Posibles relaciones de la contabilidad como práctica moral	spa
dc.title.alternative	Possible relationships of accounting as a moral practice	spa
dc.type.driver	info:eu-repo/semantics/bachelorThesis	spa
dc.type.hasversion	info:eu-repo/semantics/acceptedVersion	spa
dc.type.local	Tesis de Pregrado	spa