%0 Journal Article
%T La influencia de la ideolog¨ªa moderna en la formaci¨®n de la disciplina contable: contabilidad como herramienta de control en entidades del tercer sector
%A Due£¿as
%A Nelson Javier
%J Cuadernos de Contabilidad
%D 2010
%I Scientific Electronic Library Online
%X this article reviews the role played by the ideology of modernity, which hidden in the theoretical framework of economics, has contributed to setting accounting as a tool for individual and organizational control. this has led to accounting to be a utilitarian discipline, which limits it in some ways. however, to illustrate how, from a specific job sector accounting social institutions, can contribute to social objectives which foster the welfare of a greater number of players involved in society through the setting of accounting as a control tool .
%K modernidad
%K racionalidad
%K organizaci¨®n
%K control
%K econom¨ªa
%K professional formation of accountants
%K public sector
%K accounting
%K accounting
%K social aspects.
%U http://www.scielo.org.co/scielo.php?script=sci_abstract&pid=S0123-14722010000300008&lng=en&nrm=iso&tlng=en