Reflection on the Statutory Auditor since Phenomenological sociology from Alfred Schütz

This article seeks to make a reflection about the fiscal audit, taking as a reference the socio-phenomenological theory of the Austrian Alfred Schütz; which analyzes, among other categories, relations of othernes sin the world of everyday life; world that characterizes as the reality primary or fund...

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Autores:
Jairo Emiro Cuenú Cabezas
Tipo de recurso:
Fecha de publicación:
2019
Institución:
Universidad EAFIT
Repositorio:
Repositorio EAFIT
Idioma:
spa
OAI Identifier:
oai:repository.eafit.edu.co:10784/13956
Acceso en línea:
http://hdl.handle.net/10784/13956
Palabra clave:
auditing
statutory auditor
social relationships
organizational structure
revisoría fiscal
auditor
relaciones sociales
estructura organizacional
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License
Copyright © 2014 Jairo Emiro Cuenú Cabezas
id REPOEAFIT2_65763c57619741c7b917064a79127f81
oai_identifier_str oai:repository.eafit.edu.co:10784/13956
network_acronym_str REPOEAFIT2
network_name_str Repositorio EAFIT
repository_id_str
dc.title.eng.fl_str_mv Reflection on the Statutory Auditor since Phenomenological sociology from Alfred Schütz
dc.title.spa.fl_str_mv Reflexión sobre la revisoría fiscal desde la sociología fenomenológica de Alfred Schütz
title Reflection on the Statutory Auditor since Phenomenological sociology from Alfred Schütz
spellingShingle Reflection on the Statutory Auditor since Phenomenological sociology from Alfred Schütz
auditing
statutory auditor
social relationships
organizational structure
revisoría fiscal
auditor
relaciones sociales
estructura organizacional
title_short Reflection on the Statutory Auditor since Phenomenological sociology from Alfred Schütz
title_full Reflection on the Statutory Auditor since Phenomenological sociology from Alfred Schütz
title_fullStr Reflection on the Statutory Auditor since Phenomenological sociology from Alfred Schütz
title_full_unstemmed Reflection on the Statutory Auditor since Phenomenological sociology from Alfred Schütz
title_sort Reflection on the Statutory Auditor since Phenomenological sociology from Alfred Schütz
dc.creator.fl_str_mv Jairo Emiro Cuenú Cabezas
dc.contributor.author.spa.fl_str_mv Jairo Emiro Cuenú Cabezas
dc.contributor.affiliation.spa.fl_str_mv Universidad del Valle
dc.subject.keyword.eng.fl_str_mv auditing
statutory auditor
social relationships
organizational structure
topic auditing
statutory auditor
social relationships
organizational structure
revisoría fiscal
auditor
relaciones sociales
estructura organizacional
dc.subject.keyword.spa.fl_str_mv revisoría fiscal
auditor
relaciones sociales
estructura organizacional
description This article seeks to make a reflection about the fiscal audit, taking as a reference the socio-phenomenological theory of the Austrian Alfred Schütz; which analyzes, among other categories, relations of othernes sin the world of everyday life; world that characterizes as the reality primary or fundamental, because in this communication, the action and the inter-subjectivity. Intersubjectivity is per from the space-time matrix, which determines when a relationship over time and space is shared, the relationship takes the character face (Privacy) and only when shared space, the relationship occurs between contemporary (anonymous). This conception of social relations is taken to the Organization to: 1. establish that the organizational structure, with an emphasis on the bureaucratic structure, intentionally defines which member’s summit will or no privacy or anonymity and 2. to have much of the autonomy of the Fiscal Reviewer problems to do with the way how the organizational structure determines the relations of otherness. The Prosecutor Reviewer is in continuous questioning for his little independence to comply with the rules laid down by the State. From the perspective of phenomenological sociology, the problem is in the way of realizing the relations of otherness and everyday life in organizations.
publishDate 2019
dc.date.available.none.fl_str_mv 2019-10-04T14:12:34Z
dc.date.accessioned.none.fl_str_mv 2019-10-04T14:12:34Z
dc.date.issued.none.fl_str_mv 27/05/2014
dc.date.none.fl_str_mv 27/05/2014
dc.type.eng.fl_str_mv article
info:eu-repo/semantics/article
publishedVersion
info:eu-repo/semantics/publishedVersion
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dc.type.local.spa.fl_str_mv Artículo
status_str publishedVersion
dc.identifier.issn.none.fl_str_mv 2256-4322
1692-0279
dc.identifier.uri.none.fl_str_mv http://hdl.handle.net/10784/13956
identifier_str_mv 2256-4322
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url http://hdl.handle.net/10784/13956
dc.language.iso.spa.fl_str_mv spa
language spa
dc.relation.isversionof.none.fl_str_mv http://publicaciones.eafit.edu.co/index.php/administer/article/view/2397
dc.relation.uri.none.fl_str_mv http://publicaciones.eafit.edu.co/index.php/administer/article/view/2397
dc.rights.eng.fl_str_mv Copyright © 2014 Jairo Emiro Cuenú Cabezas
dc.rights.coar.fl_str_mv http://purl.org/coar/access_right/c_abf2
dc.rights.local.spa.fl_str_mv Acceso abierto
rights_invalid_str_mv Copyright © 2014 Jairo Emiro Cuenú Cabezas
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dc.format.none.fl_str_mv text/html
dc.coverage.spatial.eng.fl_str_mv Medellín de: Lat: 06 15 00 N degrees minutes Lat: 6.2500 decimal degrees Long: 075 36 00 W degrees minutes Long: -75.6000 decimal degrees
dc.publisher.spa.fl_str_mv Universidad EAFIT
dc.source.none.fl_str_mv instname:Universidad EAFIT
reponame:Repositorio Institucional Universidad EAFIT
dc.source.spa.fl_str_mv AD-minister: No 24 (2014)
instname_str Universidad EAFIT
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reponame_str Repositorio Institucional Universidad EAFIT
collection Repositorio Institucional Universidad EAFIT
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spelling Medellín de: Lat: 06 15 00 N degrees minutes Lat: 6.2500 decimal degrees Long: 075 36 00 W degrees minutes Long: -75.6000 decimal degrees27/05/20142019-10-04T14:12:34Z27/05/20142019-10-04T14:12:34Z2256-43221692-0279http://hdl.handle.net/10784/13956This article seeks to make a reflection about the fiscal audit, taking as a reference the socio-phenomenological theory of the Austrian Alfred Schütz; which analyzes, among other categories, relations of othernes sin the world of everyday life; world that characterizes as the reality primary or fundamental, because in this communication, the action and the inter-subjectivity. Intersubjectivity is per from the space-time matrix, which determines when a relationship over time and space is shared, the relationship takes the character face (Privacy) and only when shared space, the relationship occurs between contemporary (anonymous). This conception of social relations is taken to the Organization to: 1. establish that the organizational structure, with an emphasis on the bureaucratic structure, intentionally defines which member’s summit will or no privacy or anonymity and 2. to have much of the autonomy of the Fiscal Reviewer problems to do with the way how the organizational structure determines the relations of otherness. The Prosecutor Reviewer is in continuous questioning for his little independence to comply with the rules laid down by the State. From the perspective of phenomenological sociology, the problem is in the way of realizing the relations of otherness and everyday life in organizations.El presente artículo pretende realizar una reflexión sobre la revisoría fiscal, tomando como referencia la teoría socio-fenomenológica del austríaco Alfred Schütz; la cual analiza, entre otras categorías, las relaciones de alteridad en el mundo de la vida cotidiana; mundo que caracteriza como la realidad primaria o fundamental, porque en ésta se da la comunicación, la acción y la intersubjetividad. La intersubjetividad es abordada a partir de la matriz espacio-tiempo, la cual determina que cuando en una relación se comparte el tiempo y el espacio, la relación toma el carácter cara a cara (intimidad) y cuando sólo se comparte el espacio, la relación se da entre contemporáneos (anónimos). Esta concepción de las relaciones sociales es llevada a la organización para: 1. establecer que la estructura organizacional, haciendo énfasis en la estructura burocrática, define intencionalmente con qué miembros la cumbre tendrá o no intimidad o anonimia y 2. para establecer que gran parte de los problemas de autonomía del Revisor Fiscal tienen que ver con la forma como la estructura organizacional determina las relaciones de alteridad. El ejercicio del Revisor Fiscal está en continuo cuestionamiento por su poca independencia para cumplir con las normas establecidas por el Estado. Desde la perspectiva de la sociología fenomenológica, el problema está en la manera de darse las relaciones de alteridad y la vida cotidiana en las organizaciones.text/htmlspaUniversidad EAFIThttp://publicaciones.eafit.edu.co/index.php/administer/article/view/2397http://publicaciones.eafit.edu.co/index.php/administer/article/view/2397Copyright © 2014 Jairo Emiro Cuenú CabezasAcceso abiertohttp://purl.org/coar/access_right/c_abf2instname:Universidad EAFITreponame:Repositorio Institucional Universidad EAFITAD-minister: No 24 (2014)Reflection on the Statutory Auditor since Phenomenological sociology from Alfred SchützReflexión sobre la revisoría fiscal desde la sociología fenomenológica de Alfred Schützarticleinfo:eu-repo/semantics/articlepublishedVersioninfo:eu-repo/semantics/publishedVersionArtículohttp://purl.org/coar/version/c_970fb48d4fbd8a85http://purl.org/coar/resource_type/c_6501http://purl.org/coar/resource_type/c_2df8fbb1auditingstatutory auditorsocial relationshipsorganizational structurerevisoría fiscalauditorrelaciones socialesestructura organizacionalJairo Emiro Cuenú CabezasUniversidad del ValleAD-minister2497117THUMBNAILminiatura-administer.jpgminiatura-administer.jpgimage/jpeg8755https://repository.eafit.edu.co/bitstreams/5f551999-6ea8-40be-a7e1-30a1544e210e/download87c28d32b620f3408b1c70a3c505fbd8MD51ORIGINALReflection on the Statutory Auditor since Phenomenological sociology from Alfred Schütz.pdfReflection on the Statutory Auditor since Phenomenological sociology from Alfred Schütz.pdfTexto completo PDFapplication/pdf211419https://repository.eafit.edu.co/bitstreams/7774596d-0a0f-4c77-b2e1-9c0ac2e82cd7/downloadaddb13c143f5810572319a009316e946MD52articulo.htmlarticulo.htmlTexto completo HTMLtext/html374https://repository.eafit.edu.co/bitstreams/83eed760-c635-4483-935b-86abbe487a35/download81c375adbb76614c3df29c4a921d1b48MD5310784/13956oai:repository.eafit.edu.co:10784/139562019-12-04 09:28:44.579open.accesshttps://repository.eafit.edu.coRepositorio Institucional Universidad EAFITrepositorio@eafit.edu.co