Abstract

ORTIZ-BOJACA, José Joaquín. Mathematical Modeling and Matrix Analytic Accounting, Accounting Measuring, Representation, and Interpretation Tools: Are these a challenge yet to be assumed by 'contametria' (account metrics) in the scientific development of accounting? Is it assumed by the praxis of the profession?. Cuad. Contab. [online]. 2016, vol.17, n.43, pp.127-155. ISSN 0123-1472.  https://doi.org/10.n144/Javeriana.cc17-43.mmca.

This article aims to establish the relationships between accounting theory, practice, and the use of mathematics, both in their foundation as well as in their application, for the solution of problems of accounting, both as a science and as a professional exercise. This involves facing the search for the main contributions on this path, both regarding axiomatization and the development of applications by means of the use of mathematical tools, as well as its shortcomings regarding the integration into a general theory. This theory is on its way towards structuration, from a systemic and interdisciplinary approach, and under the complexity paradigm. We used a qualitative methodology based on the analysis of the contents of documents, and the triangulation of sources of theoretical information as to create a representative theoretical sample of these developments. Afterwards, we selected two schemas of accounting mathematization considered as fundamental for this process: the mathematical modeling approach applied to equity dynamics and the development of the matrix analytic accounting model, which resorts to the analysis of illustrative cases, due to its huge potential for methodological support in the consolidation of a scientific structure of accounting, and due to its high social impact on problem resolution. An example of which is the fair distribution of wealth and the attainment of social welfare, from a social responsibility perspective, based on human values, which should guide economic decisions, and not the other way around, as it has been happening in the current stage of financialization of economy. The consequences are a deep social fracturing, where all sciences face the unavoidable challenge of contributing from the most human and where accounting, as a social science, projects as one of the greatest contributors of the universal scientific concert, following a research program focused on the accounting mathematization from a socioeconomic and common welfare standpoint.

Keywords : 'Contametria'; accounting mathematization; social accounting; accounting mathematical modeling; matrix analytic accounting; multiple entry; matrix algebra.

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