Evolución de la regulación contable: reflexiones en torno a la primera y segunda modernidad
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Universidad Santo Tomás, Bogotá, Colombia
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Este ensayo reflexiona sobre el surgimiento y la evolución de la regulación contable, con relación a cuatro aspectos conceptuales que resumen a la modernidad: los procesos de racionalización, individualización, el capitalismo y el Estado-Nación como formas de organización, considerando los rasgos distintivos que presentan en las fases identificadas como primera y segunda modernidad. En pleno auge del capitalismo industrial y con la consolidación del Estado moderno, la regulación contable emergió inicialmente como una respuesta burocrática para el resguardo de los inversores frente a la asimetría de la información, con base en el paradigma del beneficio verdadero. Durante la segunda modernidad, caracterizada por la globalización y el avance del capitalismo financiero, la regulación contable se adhirió al paradigma de la utilidad. Se concluye que, actualmente, las nuevas rupturas modernas demandan una ampliación del alcance de la regulación para dar una respuesta integral y multidimensional a los aspectos financieros y no financieros de la información.
This essay reflects on the emergence and evolution of accounting regulation in relation to four conceptual aspects that define modernity: the processes of rationalization and individualization, and capitalism and the nation-state as forms of organization, considering their distinctive characteristics in the phases identified as first and second modernity. During the height of industrial capitalism and the consolidation of the modern state, accounting regulation initially emerged as a bureaucratic response to protect investors against information asymmetry, based on the true income paradigm. In the second modernity, characterized by globalization and the rise of financial capitalism, accounting regulation adhered to the usefulness paradigm. The essay concludes that current modern disruptions demand an expansion of the scope of regulation to provide a comprehensive and multidimensional response to both financial and non-financial aspects of information.
This essay reflects on the emergence and evolution of accounting regulation in relation to four conceptual aspects that define modernity: the processes of rationalization and individualization, and capitalism and the nation-state as forms of organization, considering their distinctive characteristics in the phases identified as first and second modernity. During the height of industrial capitalism and the consolidation of the modern state, accounting regulation initially emerged as a bureaucratic response to protect investors against information asymmetry, based on the true income paradigm. In the second modernity, characterized by globalization and the rise of financial capitalism, accounting regulation adhered to the usefulness paradigm. The essay concludes that current modern disruptions demand an expansion of the scope of regulation to provide a comprehensive and multidimensional response to both financial and non-financial aspects of information.
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accounting history, accounting regulation, first modernity, second modernity, capitalism, historia de la contabilidad, regulación contable, primera modernidad, segunda modernidad, capitalismo
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https://creativecommons.org/licenses/by-nc-sa/4.0