Roles y contradicciones funcionales de la contabilidad: una nota en torno a la relación planificación y control

Abstract

The present document approaches, of critical way, the elements around two functional characteristics of the accounting in the organizations, such as generating information (role 1), which is located in the paradigm of decision making, and its paper like social reference instrument (role 2). The objective of the same one is to expose fundamentally like the methodologic proposals that approach the accounting and their relation with the control includes/understands the same one, from the scope of the capitalist organization, or in terms of fordista/fordista industrial society and/or postind ustrial/post. For this analysis the process of planning and social control like own scopes of the social Modernization in the productive system of the capital is approached, so that the complernentary dimensions of the planning and the organization are explored. Later to the functional rolls of the accounting and their relation with the planning are developed conceptually. Finally some critical contradictions and elements in the proposals of accounting like control. This document is part of the elements around the configuration of the line of investigation of "Accounting and Society" and its project of investigation in the Prograrn of Public Accountant's office of the Universidad Militar Nueva Granada.