Revoluciones tecnológicas, capitalismo y prácticas contables: contexto para el desarrollo del modelo de Contabilidad Integral y de la Contametría

The purpose of this article is to examine the historical relationship between accounting practices and the technological revolutions that, according to Carlota Pérez (2004), have given way to the economic, political and technological development of the last 200 years. Through a hermeneutic and sociohistorical approach, it analyzes how the industrial and energy revolutions have driven the evolution of accounting from a legal-patrimonial function to a functional-financial model. The findings highlight how accounting practices have been shaped by economic and technological transformations, evidencing a transition towards integrated accounting and contametría, proposed by Latin American accounting theory. The originality of this work lies in the introduction of a new epistemological framework, which positions nature as the central system to which accounting must respond, overcoming the traditional vision centered on the economy.