La contabilidad como lenguaje constructor de realidad. Una conversación entre Hugo Zemelman y Edgar Gracia.

Abstract

Hugo Zemelman, a Chilean sociologist and lawyer, is recognized as one of the great thinkers of our time. He passed away in October 2013, leaving behind a legacy of knowledge and experiences that remain relevant today through his writings and the Institute of Thought and Culture in Latin America (Ipecal). As part of his emancipatory vision, Zemelman was particularly interested in the nationalist political project of Colombian public accountants, which, in 2025, celebrates its 50th anniversary. This text presents the first recorded conversation between Hugo Zemelman and Edgar Gracia on economic-accounting languages that obscure reality. A thematic analysis is conducted on this topic, highlighting the role of accounting as a constructor of socioeconomic realities, understanding it as a language that can either conceal or reveal certain situations that influence decision-making.