La influencia de la ideología moderna en la formación de la disciplina contable: contabilidad como herramienta de control en entidades del tercer sector

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 .