Resumen

FRANCO RUIZ, Rafael Antonio. Evolving Accounting Sociodicy: From Strategic Knowledge to the Representation Crisis. Rev. Cient. Gen. José María Córdova [online]. 2016, vol.14, n.18, pp.269-307. ISSN 1900-6586.

A critical research work where accounting is recognized in its transformation process, from a description of the deep reality to its consolidation as a manifestation of hyperreality, arising from the most radical subjectivism in the accounting representation building. Sociodicy is both the justification and the attribution of the damage, and institutionally legitimated, caused to society. A historical analysis of the incorporation of this concept in the development of accounting thought and its moral dimension is performed, evaluating its change in the development of social relations of production, thus ensuring that financial information is transformed into an advertising tool in capital markets, while constitutes protected by intellectual property rights merchandise and mechanism of domination and exploitation of professional markets.

Palabras clave : accounting representation; 'contametria'; deep reality; hyperreality; intellectual property; sociodicy.

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