Abstract

RINCON SOTO, Carlos Augusto  and  LEMOS DE LA CRUZ, Jorge Eduardo. Accounting taxonomy. Rev. Guillermo Ockham [online]. 2020, vol.18, n.2, pp.223-234.  Epub Jan 09, 2021. ISSN 1794-192X.  https://doi.org/10.21500/22563202.4454.

The concept of taxonomy is a type of knowledge deepened by biology, library science, education, computer science, among other disciplines, to order, catalog, manipulate and reveal their knowledge. However, this concept has been scarcely studied by accounting theory, despite its fundamental application in the process of ordering and disclosing information. Accounting taxonomy is used by the boards that issue accounting standards to materialize disclosure policies. This paper seeks from a hermeneutic-phenomenological methodology to uncover this concept in order to interpret it and understand it through the rules of set theory. This allows us to get closer to explaining the structuring of accounting reports in their traditional dual isomorphic disclosure.

Keywords : accounting taxonomy; classification; set theory; isomorphs; double entry bookkeeping.

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