The Legal Approach to Accountability: A Perspective from the Complexity Paradigm; [Abordagem jurídica da contabilidade: uma perspectiva sob o paradigma da complexidade]

Donayre A.L.M.; Monroy S.F.F. · Revista Oficial del Poder Judicial (2026) · DOI: 10.35292/ropj.v18i25.1256

Resumen

This research seeks to explore the legal implications of accounting and identify the fundamental points of convergence between law and this discipline in order to define its legal approach. Historically, between the eighteenth and nineteenth centuries, commercial accounting emerged as an auxiliary science for resolving commercial disputes. However, the obsolescence of Peru’s 1902 Commercial Code has limited the development of this relationship between the two fields, both in the accounting and legal spheres. The study proposes analyzing the areas of interaction between these disciplines, whose synergistic potential could generate significant contributions at various points of convergence. The research is grounded in Edgar Morin’s paradigm of complexity (2004), which criticizes the hyperspecialization of knowledge and advocates for an integrative perspective. Morin argues that, by prioritizing the “specialized ear,” society has lost the ability to understand multidimensional phenomena and has relegated solutions to problems that require interdisciplinary approaches.

Instituciones: Universidad ESAN; Universidad de San Martín de Porres