Meta-theoretical approaches to the construction of accounting systems

Abstract

This article analyses the disciplinary accounting development, based on the way of glimpsing and reinterpreting the concept of accounting system within the framework of emerging socio-economic dynamics. Drawing from a journey through the reconstruction of its theoretical body, we will propose alternatives for understanding the accounting process within organizations. The development of this research has forged a reconstruction of the problems shared by the theories focus on the notion of accounting system and, especially, the formal languages used in its semantic and syntactic description. Finally, it is worth mentioning that this analytical research uses documentary review, on a first level, selecting and systematizing, and, on a second level, schematizing the information through semi-formalized language. Thus, the article proposes an objective and subjective dimension, prepared by the accounting community on the accounting system category, allowing to obtain information that paves the way for its reconstruction.