Abstract

VELANDIA-PACHECO, Gabriel Jacob; ANGUILA-CARRILLO, Alfredo Rafael  and  ARCHIBOLD-BARRIOS, Wendell Graham. Accounting as a Soft Technology: a Vision from Social Imaginaries. Cuad. Contab. [online]. 2017, vol.18, n.45, pp.1-21. ISSN 0123-1472.  https://doi.org/10.11144/javeriana.cc18-45.ctvi.

The aim of this article is to build a concept of accounting from the perspective of social imaginaries, taking into account its aims, scientific character, and society. Society has understood accounting as an information system developed in routine and monotony, rigorously designed and preserved as to satisfy its legal-instrumental purposes, and that influence the social imaginary of its understanding as a career as well as permeate the university actions, influenced by a business-like vision of education . This research arises from the reflection of the results of a literature review of analytical-interpretative scope, in which documents of sociology and research in accounting are studied in parallel and points of convergence are sought, from which interpretations that allow the construction of an accounting concept, based on epistemological, taxonomic, teleological, and ontological concepts. The results allow us to deny the status of accounting as a science and understand it as a soft technology; as such, it is a discipline that generates its own object of study that works as a means in the construction of the collective imaginary with which society is built. This has an impact on the need to define the aspects of society are constructed based on accounting information and the scientific role of the public accountant in this context.

Keywords : Accounting; science; technology; social imaginary; society.

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