Storylines in Accounting

Authors

  • Edgar Gracia López Centro Colombiano de Investigaciones Contables

DOI:

https://doi.org/10.33571/teuken.v9n13a1

Keywords:

accounting theory, accounting communication, horizon of understanding, accounting discourse, accounting logos

Abstract

The paper explores content related to the so-called logos in terms of formalization, reason and the noetic, in the sense of the potential and the horizon of the subject. From this reference is located the so-called discourse. In the discursive framework, communicability is mentioned as a phenomenon of accounting, because it uses messages. In this way, the message is crossed by discourses and codes characterizing the linguistic system of accounting. For this reason, the relationship between event-meaning and discourse becomes important, in which the subject acquires a vital role. In these senses, the experience of the subjects is important, as well as the elucidation of the code in accounting. The writing leaves open the question about whether accounting can talk about events.

References

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Published

2018-12-04

How to Cite

Gracia López, E. (2018). Storylines in Accounting. Teuken Bidikay - Revista Latinoamericana De Investigación En Organizaciones, Ambiente Y Sociedad, 9(13), 45–60. https://doi.org/10.33571/teuken.v9n13a1

Issue

Section

Artículos