Resumo

FRANCO RUIZ, Rafael Antonio. Heteropologic Dimension of Accounting Regulation: Critical Perspectives on Corporate Governance and Regulation. Rev. Cient. Gen. José María Córdova [online]. 2015, vol.13, n.16, pp.173-179. ISSN 1900-6586.

The relationship between corporate governance, social responsibility and accounting regulation on establishing organizations, identifying the sources of influence in the overall structure and functioning rules that constitute such a government. External influences to the organization, such as legislation, elements derived from the theory of the international regime on accounting and internal factors such as the commitment of the management are identified, to leverage its own objectives. These influences cause problems of convergence / divergence to recognize and incorporate rules, and risks making processes as a means of replacing the internal regulations of the nations in relation to rules of international law or theory of the international regime, because they are rooted in factors institutional and legitimacy that conjoin different interests, determining irreconcilable tensions within monologic thoughts, conceptions requiring heterotopológicas type to build solutions. From the review of current approaches a regulatory alternative focused on plurality, recognizing diversity, counter to the single thought, providing a solution to simplify complex instrumental contamétricas building structures is presented.

Palavras-chave : accountics; critical accounting; corporate governance; accounting regulation; international regime theory.

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