Abstract

DUENAS, Nelson Javier. La influencia de la ideología moderna en la formación de la disciplina contable: contabilidad como herramienta de control en entidades del tercer sector. Cuad. Contab. [online]. 2010, vol.11, n.29, pp.493-508. ISSN 0123-1472.

This article reviews the role played by the ideology of modernity, which hidden in the theoretical framework of economics, has contributed to setting accounting as a tool for individual and organizational control. This has led to accounting to be a utilitarian discipline, which limits it in some ways. However, to illustrate how, from a specific job sector accounting social institutions, can contribute to social objectives which foster the welfare of a greater number of players involved in society through the setting of accounting as a control tool .

Keywords : Modernidad; racionalidad; organización; control; economía; Professional formation of accountants; Public sector; Accounting; Accounting; Social aspects.

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