@incollection{, 420607451CFC32C7BCE6E056DB0F7F3B , author={{AlisvaCardenas-Perez} and {University of the Armed Forces ESPE}}, journal={{Global Journal of Management and Business Research}}, journal={{GJMBR}}2249-45880975-585310.34257/GJMBR, address={Cambridge, United States}, publisher={Global Journals Organisation}1945562 } @book{b0, , title={{La crisis financiera de Estados Unidos}} , author={{ ANBelda }} , year={2008} , note={Boletín económico de ICE} } @book{b1, , title={{La construcción social de la realidad}} , author={{ Berge Y Luckmann }} , year={1968} , address={Buenos Aires, Amorrortu} } @incollection{b2, , title={{Some conceptual tensions in financial reporting}} , author={{ YBiondi } and { JGlover } and { KJamal } and { KJOhlson } and { HStephen } and { SHPenman } and { SSunder } and { ETsujiyama }} 10.2308/acch-50087 , journal={{Accounting Horizons}} 26 1 , year={2012} } @book{b3, , title={{Un nuevo marco para orientar respuestas a las dinámicas sociales: el paradigma de la complejidad Investigación en la escuela nº 53}} , author={{ JBonil } and { NSanmartí } and { CTomás } and { RMPujol }} , year={2004} } @incollection{b4, , title={{La asimetría de la información en contabilidad}} , author={{ R A;Casal } and { A E;Peña } and { N;Viloria } and { FMaldonado-Veloza }} , journal={{Revista del Centro de Investigación. Universidad La Salle}} 9 , year={2011} , note={Recuperado de} } @incollection{b5, , title={{The Nature of the Firm}} , author={{ RCoase }} , journal={{Economica}} 4 , year={1937. 1937} } @book{b6, , title={{El Lenguaje y las Instituciones Filosóficas, Introd. C. de Peretti, Ediciones Paidós, la}} , author={{ JDerrida }} , year={1995} , address={Barcelona} } @book{b7, , title={{Discurso sobre el método. Investigación de la verdad. Colombia: Ediciones Marat}} , author={{ RDescartes }} , year={1970} , note={Primera publicación en 1637} } @book{b8, , title={{La hermenéutica del sujeto, en: Michel Foucault. Estética, ética y hermenéutica. 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Interdisciplinary Perspectives on Accounting Research Group}} IPARG , year={1987} } @incollection{b13, , title={{Accounting for privatization in Africa? Reflections from a critical interdisciplinary perspective}} , author={{ JJosiah } and { BBurton } and { SGallhofer } and { JHaslam }} , journal={{Critical Perspectives on Accounting}} 21 5 , year={2010} } @incollection{b14, , title={{Accounting-Based Downside Risk, Cost of Capital, and the Macroeconomy}} , author={{ YKonchitchki } and { LYan } and { LZMary } and { FengWMa }} , journal={{Review of Accounting Studies}} 21 , year={2015} } @incollection{b15, , title={{Accounting systems in organizational contexts: A case for critical theory}} , author={{ RLaughlin }} , journal={{Accounting Organizations and Society}} 12 5 , year={1987} } @book{b16, , title={{Sistemassociales}} , author={{ NLuhmann }} , year={1998} , publisher={Anthropos/U. Iberoamericana/U. 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