Una redefinición de la contabilidad socioambiental a partir del paradigma de la complejidad: consideraciones teóricas básicas

This paper is meant as a fi rst effort at building a scientifi c process oriented towards the construction of theoretical, methodological epistemological developments in socio-environmental accounting from the paradigm of complexity. This fi rst outing focuses in the argumentative exposition about the need to move accounting knowledge towards the new emerging forms of contemporary thought, characterized by the imperative to change the philosophical and epistemological foundations that underlie modern scientifi c thought. The dynamism of social and natural phenomena is beyond the conceptual structure of modern science that seeks its apprehension. Such a reality makes evident the urgency of a process of deconstruction and modifi cation of the classical conceptual base underpinned by objectivity, determinism, formal logic and verifi cation. Current developments in various fi elds of natural and social sciences show that uncertainty and chaos are characteristics of reality, complex situation that presents itself as an impossible challenge to be met from a single area of knowledge; such an approach requires of a transdisciplinary perspective.