Hacia la Internormatividad de los costos socioorgánicos petroleros.

Abstract

Oil is a natural resource that provides lots of products in the daily work of the thinking, and that has required the accounting discipline regulated by the International Financial Reporting Standards (IFRS) to approve the financial language devoid of social altruism, by Therefore, this research aimed to generate a theoretical approach of internormativity socioorganics oil costs through: a) the study of unit cost ontological moments that justify the need for the legal basis b) deepening weaknesses of accounting standards concerning the unit cost for the comprehension of the lack of accounting knowledge building and socio-accounting altruism, and c) the design of the theoretical approach, using the methodology of hermeneutics. Finally, it was concluded that the rules require an accounting change in its conception, because internormativity directed towards extending the capabilities of the public and be able to counter and transformer through freedom of a collective social imaginary