<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>0188-2503</journal-id>
<journal-title><![CDATA[Revista mexicana de sociología]]></journal-title>
<abbrev-journal-title><![CDATA[Rev. Mex. Sociol]]></abbrev-journal-title>
<issn>0188-2503</issn>
<publisher>
<publisher-name><![CDATA[Universidad Nacional Autónoma de México, Instituto de Investigaciones Sociales]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S0188-25032022000200417</article-id>
<article-id pub-id-type="doi">10.22201/iis.01882503p.2022.2.60283</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Análisis sociológico del sistema contable desde Niklas Luhmann]]></article-title>
<article-title xml:lang="en"><![CDATA[Sociological analysis of the accounting system from Niklas Luhmann]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Betancur]]></surname>
<given-names><![CDATA[Héctor Darío]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Soto Builes]]></surname>
<given-names><![CDATA[Norely Margarita]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Vargas-González]]></surname>
<given-names><![CDATA[Carlos]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad de Medellín  ]]></institution>
<addr-line><![CDATA[Medellín ]]></addr-line>
<country>Colombia</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,Universidad de Medellín  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Colombia</country>
</aff>
<aff id="Af3">
<institution><![CDATA[,Universidad de Medellín  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Colombia</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>06</month>
<year>2022</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>06</month>
<year>2022</year>
</pub-date>
<volume>84</volume>
<numero>2</numero>
<fpage>417</fpage>
<lpage>446</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_arttext&amp;pid=S0188-25032022000200417&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_abstract&amp;pid=S0188-25032022000200417&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_pdf&amp;pid=S0188-25032022000200417&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen: Los disímiles constructos que sobre el sistema contable ha elaborado la comunidad contable al fundamentarse en perspectivas causa/efecto, medio/fin y todo/parte, han sido presupuestos insuficientes para observar la realidad en la complejidad contemporánea. En este artículo se recurre a un referente funcional para observar desde la unidad diferenciada sistema/entorno la complejidad del elemento/relación. El estudio inicia con una observación de primer orden de dichos constructos, luego se presenta una reconstrucción sociológica de segundo orden a la luz de Niklas Luhmann. Los resultados constituyen un meta-análisis de la estructura del sistema contable, que sugiere replanteamientos teóricos-pragmáticos para la contabilidad.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract: The dissimilar constructs that the accounting community has elaborated on the accounting system, based on cause/effect, means/end and whole/part perspectives, have been insufficient to observe complex contemporary reality. Hence, this article uses a functional reference to observe, from the standpoint of the system/environment differentiated unit, the complexity of the element/ relationship category. The study begins with a first-order observation of these constructs, and then presents a second-order sociological reconstruction based on the work of Niklas Luhmann. The results constitute a meta-analysis of the structure of the accounting system, which suggests new theoretical and pragmatic insights for accounting.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[sistema contable]]></kwd>
<kwd lng="es"><![CDATA[subsistema contable]]></kwd>
<kwd lng="es"><![CDATA[observación de segundo orden]]></kwd>
<kwd lng="es"><![CDATA[diferenciación]]></kwd>
<kwd lng="es"><![CDATA[complejidad]]></kwd>
<kwd lng="es"><![CDATA[Niklas Luhmann]]></kwd>
<kwd lng="en"><![CDATA[accounting system]]></kwd>
<kwd lng="en"><![CDATA[accounting subsystem]]></kwd>
<kwd lng="en"><![CDATA[second order observation]]></kwd>
<kwd lng="en"><![CDATA[differentiation]]></kwd>
<kwd lng="en"><![CDATA[complexity]]></kwd>
<kwd lng="en"><![CDATA[Niklas Luhmann]]></kwd>
</kwd-group>
</article-meta>
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