Sepultar a Pacioli en África. La cosificación de la contaduría por un tenedor de libros

  • Aida Sy Universidad de París
Palabras clave: contabilidad Africana, Pacioli, eurocentrismo, Diop, contabilidad por partida doble, capitalismo, historia de la contabilidad

Resumen

La promoción de Pacioli como tecnócrata, desconoce intencionalmente los aspectos sociales de su trabajo y otros textos antiguos, pues constituyen una visión eurocéntrica y post-colonial, que unge al italiano como pionero contable y señala a otras civilizaciones como subdesarrolladas, premodernas, y hasta bárbaras, a las que se puede invadir, ocupar y ‘salvar’. Este documento, en contraste con la sabiduría ortodoxa, busca redimir la noción de ‘Contaduría’ de Littleton, para que abarque las prácticas contables de diferentes formaciones sociales antiguas y contemporáneas. Así, proponemos sepultar a Pacioli el tenedor, y redimir a Pacioli el actor social, mediante la explicación del incipiente contenido social, cultural y político de su obra, el cual es más explícito en los registros pre-paciolianos, particularmente aquellos de África, que se remontan a los albores de la civilización.

Biografía del autor/a

Aida Sy, Universidad de París
Doctora en Economía con especialidad en Contabilidad por la Universidad de París La Sorbona, Magister en Economía y Licenciada en Economía por la Universidad de París IX Dauphiné y Licenciada en Contaduría y Administración, de la École Nationale Superieure Post &Telecom, de París. Es profesora de Contabilidad y Fiscalidad en el Marist College de Nueva York; Investigadora Asociada en la Universidad de París IX y la Universidad de Bordeaux IV – Montesquieu, Francia, y ha sido investigadora invitada en la Universidad de St. Andrews. Es editora de African Journal of Accounting, Auditing and Finance y coeditora de International Journal of Critical Accounting y Critical Perspectives on Accounting.

Citas

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Publicado
2014-12-20
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Sy, A. (2014). Sepultar a Pacioli en África. La cosificación de la contaduría por un tenedor de libros. Teuken Bidikay - Revista Latinoamericana De Investigación En Organizaciones, Ambiente Y Sociedad, 5(5), 26 - 52. Recuperado a partir de https://revistas.elpoli.edu.co/index.php/teu/article/view/1102
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