Resumen

FRANCO RUIZ, Rafael Antonio. Ontological foundations for the construction of the concept of contametry. Rev. Cient. Gen. José María Córdova [online]. 2014, vol.12, n.13, pp.165-190. ISSN 1900-6586.

The objective of this paper is to present the ontological foundations, both epistemological and methodological, for the construction of the concept of Accountics, or a method of inquiry in the technological dimension of accounting, whose primary purpose is the protection the public interest and the sustainable development, in the context of the social effectiveness of the accounting representation. The accounting practice is a product of interaction among the identity factors of the accounting field, such as the territory, the culture, the population and the economics, in its complex relationships with the whole ecosystem. It was necessary to address the roots of the problem, namely the political and ideological manipulation, beginning by dealing with the current problems of accounting, not least in the sense of abolishing the pernicious practice to encourage particular interest groups. Our proposal is grounded in the critical accounting framework, and emphasizes the multidimensional and heteroglossic nature of the accounting discourse, in Bakhtin 's sense.

Palabras clave : Accountics; critical accounting; ontological foundations of accounting; social science; accounting representation; accounting field.

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