Contabilidad, Ontología y el futuro


  • Richard Mattessich Universidad de Columbia Britanica


Palabras clave:

Ontología, ontologías de dominio, ontología de sistemas, realidad cuántica, información


El documento desarrolla la idea de la necesidad de una ontología genérica que pueda contener fundamentos explicativos tanto para el campo de las ciencias naturales como para las ciencias aplicadas y sociales. Al enfoque ontológico, derivado principalmente del pensamiento filosófico y científico quizá más tradicional, se suma la perspectiva de la ontología de sistemas (de orientación computacional) que ha intentado construir un lenguaje que permita entregar fundamentos universales y derivaciones para dominios específicos. En este debateel autor propone avanzar de la socorrida visión antropocéntrica hacia una ontología cósmica que vincule la realidad cuántica, que tiene implicaciones fuertes en las innovaciones de las ciencias computacionales y de la información. La reflexión respecto de estos nuevos horizontes de la ontología permite vaticinar importantes giros reflexivos para la ciencia contable.
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Cómo citar

Mattessich, R. (2013). Contabilidad, Ontología y el futuro. Contaduría Universidad De Antioquia, (60), 15–40.