La realidad contable en el siglo XXI comprendida desde la filosofía y la ontología

Accounting has long been studied as a static system of rules to follow that represent a definite reality. But criticisms have appeared about whether accounting faithfully represents the reality we know, because concepts are added to its field of study, which ratifies its meaning as a social science that continuously builds its knowledge, so the reality that accounting represents is not one, and knowledge must include other representations to have a better understanding of things. Hence, several authors have appealed to disciplines such as philosophy and ontology to create alternative explanations to traditional accounting thinking, especially if one takes into account that the twenty-first century has particular social dynamics for which accounting must respond with adequate representations.