Accounting: Projective Content in the Predictions Context

Authors

  • Jorge Manuel Gil University of Patagonia

DOI:

https://doi.org/10.17533/udea.rc.14686

Keywords:

social techno-science, prediction context, projection context, models in accounting

Abstract

The epistemic development of accountingguarantees its scientific conceptualization;
therefore, its practical application to solve problems provides to accounting an essentially social
profile,and its insertion into the problems of the economic system places it in the field of social
knowledge.This allows fitting it as techno-scienceof social base.In this context, predictions provided
by accounting exceed methodological proposals and become an essential social commitment:
accounting must be used to predict the future of organizations and the socio-economic system itself.
The article analyzes this aspect, usually neglected or reduced to technical issues, and concludes that
the predictive ability of accounting is a function of the explaining content of its accounting policy
models, its potential to represent the economic reality, and a strong link with financial decisions- –
and so, future decisions–- in the organization
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Published

2013-02-28

How to Cite

Gil, J. M. (2013). Accounting: Projective Content in the Predictions Context. Contaduría Universidad De Antioquia, (60), 95–117. https://doi.org/10.17533/udea.rc.14686

Issue

No. 60 (2012)

Section

Artículos

License

Author’s copyright of the articles is transferred to the University of Antioquia to have abstracts and full texts available in databases that disseminate each issue’s contents. However, the authors may disseminate their work published in the Journal through their personal pages and institutional repositories.

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