Contabilidad, Ontología y el futuro

Richard Mattessich

doi:10.17533/udea.rc.14681

Autores

Richard Mattessich Universidade do British Columbia

DOI:

https://doi.org/10.17533/udea.rc.14681

Palavras-chave:

Ontologia, ontologias de domínio, ontologia de sistemas, realidade quântica, informação

Resumo

O documento desenvolve a ideia da necessidade de uma ontologia genérica que possa

conter bases explicativas para o campo das ciências naturais e para as ciências sócias e aplicadas.

Ao abordagem ontológica, principalmente devido ao pensamento filosófico e científico, talvez, mais

tradicional, acrescenta-se a perspectiva da ontologia de sistemas (de orientação computacional) que

tentou construir uma linguagem que permita entregar fundamentos universais e encaminhamentos

para domínios específicos. Neste debate, o autor propõe avançar da socorrida visão antropocêntrica

para uma ontologia cósmica que vincule a realidade quântica, que tem fortes envolvimentos nas

inovações das ciências computacionais e da informação. A reflexão em relação a estes novos

horizontes da ontologia augura importantes transformações reflexivas para a ciência contábil

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