Contabilidad y modos de producción. Apuntes reflexivos para repensar el papel social de la contabilidad

This text outlines some reflections and hermeneutical analyses around the social role of accounting in the different socio-historical production modes and the existing diverse forms of economic and productive development, emerging from the sociopolitical organization systems based on the economic factors of production. The accounting vision developed in this work is inscribed under the interpretive branch of the heterodox research trends. In brief, the study addresses basic accounting features in primitive communitarianism, slavery, feudalism, mercantilist, industrial, financial and stock-exchange capitalism, socialism and communism, as production modes enabling to rethink the social role of accounting and its economic determinants to represent the collective path of communities. The reflections allow to identify historical relations, epistemological perspectives and accounting’s own characteristics to account for reality.