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Revista mexicana de sociología

On-line version ISSN 2594-0651Print version ISSN 0188-2503


BETANCUR, Héctor Darío; SOTO BUILES, Norely Margarita  and  VARGAS-GONZALEZ, Carlos. Sociological analysis of the accounting system from Niklas Luhmann. Rev. Mex. Sociol [online]. 2022, vol.84, n.2, pp.417-446.  Epub May 09, 2022. ISSN 2594-0651.

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.

Keywords : accounting system; accounting subsystem; second order observation; differentiation; complexity; Niklas Luhmann.

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