Wikicounting: rethinking the accounting through the Noetic perspective

Abstract

This article discusses the new profile of accounting vis-à-vis the challenges of the era in which we experience the complexity that requires new attitudes to design knowledge, This is the era of parceling, with deep repercussions in various fields of science, and whose consolidation of a new model of knowledge generation born shaped by collaborative acts of economic, political and social. It is a reconfiguration of the present by evaluating the past to enhance the future, impregnated with the tacit knowledge, so neglected by the existing order. Complex thinking is post-Cartesian in the sense that it perceives that the Cartesian method only applies to “the simple”. When a system is complex, nothing is obvious, because everything depends on the look that is released; the whole and the parts evolve in a dialectical way: the whole is much more than the sum of the parts and the whole is understood from its purposes. Nothing is much closer to the sciences statements than their tactical element to the decision-making, in terms of Noetic. Thus, this paper aims to feed the sense of complexity inherent to Postmodernity, stressing the noetic model based on a Wiki, where the management accounting is presented as an alternative to a debate which is central to the corporations. We address the technology and its use as a shifting support to the paradigm that permeates the global society.