The accounting system is one of the fundamental categories that make use of accounting; it expresses the reality that happens in organizations and their environment. In the construct accounting system it is possible to identify perspectives in apparent rivalry / complementarity, this account for how the structural references guarantee their maintenance.The purpose of the present reflection is to propose how these concepts are not enough to understand it, for this we will suggest an approximation to the theoretical and methodological referent of Niklas Luhmann from where the whole / part perspective is adjusted with the system / environment form of the accounting system.Clasificación JEL: M40; M41; N01; P10