Aportes para la construcción de una contabilidad alternativa pensada desde la perspectiva del pensamiento complejo

Abstract

The university reproduces advances and errors of the science, and in accounting it prevails the technical training and the instruments of adjusted countable packages to effective norms, in detriment of basic aspects of the professional formation. Multiple errors are consequence of the scientific voyage. The accounting holds errors that the complexity attributes to the science: a) elementary and disintegrating Thought; b) Paradigm of the simplification; c) abstract Unification that annuls diversity or separates diversity without conceiving unit; d) parceled Knowledge; e) Illusion of complete and finished knowledge; and f) isolated object of study out of context, antecedents, and future. Parallel to the changes happened in the accountant, financial and managerial environments, the globalization, the advances in technology and communications, and the society of the knowledge”, they have been carried out mutations in diverse fields. To assume the happened changes and the latent ones implies to the university to feed of the advances in ethics, pedagogy and didactics. The new countable curriculum will articulate contributions to the economy, the ecology, the politics, the social responsibility, and it will be guided to a less excluding and authoritarian dimension, more creative in the solution of social problems and more aware of the limits of the knowledge.