In our work “COMPUTER ACCOUNTING. Monetary Knowledge for Management ”Editora del Este. Mendoza. Argentina. 2005. We try to demonstrate the enormous potential of the digitized Accounting, as a tool of the Advisory Accountants of the Management of Organizations.
In the first part we are concerned with the scientific foundation of accounting knowledge, in the second part, we present a new Accounting Software, justifying the importance of more and better data that were unthinkable in manual and mechanical registration.
In the certainty that new data will give Accountants the possibility of knowing and better understanding an essential part of any organization, the ever-present monetary expression of its insertion and integration PROCESSES in their socioeconomic contexts. Expression that we call MONETARY PHENOMENON (FM).
The monetary problems posed by these processes are being resolved by Management from a need to obtain and maintain (from the context) MEANS suitable to achieve specific PURPOSES. The Monetary Facts of different processes (for more than one medium) have always been converted into DATA by Accounting. But they have never been subjected to the methodological rigor that would allow explaining: Means and Ends in their causes and monetary effects.
We believe that without this theoretical contribution it is impossible to establish the accounting knowledge that can give computer science status to modern accounting.
From this theoretical rethinking, Accounting that delivers Data to be CERTIFIED to third parties in its correction (Balance Sheet) can also be a tool or instrument for Accountants who think about the organization, delivering much-needed knowledge to an organizational world facing permanent changes in scenarios.
What can we know and for what? The FM of organizations has always existed with or without Accounting. Our discipline apprehends this phenomenon, which is always the same, and reduces it to essential concepts.
The FM is therefore a theoretical construction that Accounting achieves from observable monetary realities of organizations, to understand how and why.
Realities that are manifested as the need to Build and re-Build MEDIA suitable for their specific PURPOSES. Means and ends necessary for each new successive stage, arise from repeated processes of insertion and integration into socio-economic contexts (instrumental markets, suppliers, supplies, etc.).
As an applied science, Accounting is the discipline that enables Accountants to transform the Monetary Facts of a given FM into the Accounting Monetary Phenomenon (FMC) of each organization. FMC is therefore the possibility of obtaining more than one Theoretical Model (axiomatic) of each manifested organizational reality, to know it in its causes and effects.
We know that the Means to Purposes relationship is resolved well or badly by Management for one stage and can improve it for the next one or more if it knows where and why. In short, each FM is a necessary Management response to each stage and its FMC the possibility of improving the next. Study, compare, deduce, infer, etc. They do to the research methodology that must be developed if the presence of the Advisory Accountant in each organization is to be rescued.
We also want to highlight that in our theoretical rethinking, two components of Accounting are placed in what we consider to be its true theoretical dimension:
- ACCOUNTS: from simple words that have been affirmed represent "people who owe or deliver to the merchant…", to CONCEPTS: ideas that arise from grouping, relating, classifying, events, processes, etc. HEADINGS: from simple classifiers of Accounts to Concepts of higher synthesis (higher order).
As a result, the Chart of Accounts, far from being an ordered list of Items and Accounts, must be considered the conceptual reduction of the FM that will manifest itself in each organization. Before each organization the Accountant defines the Theoretical (Monetary) Models (MMT) that the Accounting System will return. The Accounting Software that we propose generates these MMTs, in three levels of conceptual synthesis. It not only returns Balances (of Situation), but data of monthly, bi-monthly, quarterly, quarterly, semi-annual, annual processes. It also allows generating data on positive and negative processes for each concept individually, data on incidents between two opposing processes in each of those stages, and data on the annual progression of the monthly processes. That is, the General Ledger is no longer a single Ledger,but so many Major Files that from different Data Bases allow all or some of these syntheses to be generated, at the discretion of the Advisory Accountant who has established his research lines.
