The classification of species‐rich genera is one of the most challenging tasks in systematics. In this paper we present an updated infrageneric classification of the genus Peperomia (Piperaceae), one of the most species‐rich genera of plants. The classification is based on a molecular phylogeny of 190 accessions and the placement of 1340 of the 1606 currently accepted taxa within this classification. We provide the most comprehensive circumscriptions of Peperomia subgenera since the work of Dahlstedt in 1900, with five newly described subgenera. Fourteen monophyletic groups were revealed by phylogenetic reconstructions, including two newly discovered clades. Extensive field work, monitoring of representative living collections in our botanical gardens, and herbarium studies were the basis for morphological assignment of 80% of Peperomia species to the subgenera recognized and described herein. This work, in combination with the detailed descriptions of these subgenera, will aid field botanists, taxonomists, and ecologists to properly collect and identify species. Although parallel evolution of characters makes identification of species within Peperomia difficult, especially in species‐rich clades, the key to subgenera will provide a useful framework for anyone interested in this genus and will be a reference for further studies in Peperomia.

Aim : Peperomia subgenus Tildenia consists of c. 60 species growing in seasonal habitats of Neotropical mountain areas from Mexico to Argentina. The subgenus can be split geographically, with almost equal diversity in the Northern Hemisphere (centred in Mexico and Guatemala) and in the Southern Hemisphere (centred in Peru and Bolivia). Only a few species are known from a limited number of localities between these two hotspots. As such, Tildenia is an ideal candidate with which to test time, direction and mode of migration of high mountain taxa against the background of the Great American Biotic Interchange. Location : The Andes with focus on the Central Andes, and the Mexican mountain chains, especially the Trans-Mexican Volcanic Belt. Methods : To elucidate the spatio-temporal origin, subsequent colonization and radiation of Tildenia, we combine Bayesian phylogenetics based on the chloroplast trnK-matK-psbA region, georeferenced distribution data, and fossil calibrated molecular dating approaches using both penalized likelihood and relaxed phylogenetics. Reconstruction of the ancestral distribution area was performed using dispersal-vicariance analysis and dispersal-extinction-cladogenesis. Results : Peperomia subgenus Tildenia is subdivided into six Andean clades and one Mexican and Central American clade originating from a north/central Peruvian ancestor. Molecular dating approaches converge on a stem age of c. 38 Ma for Tildenia and a mostly Miocene diversification and colonization. Main conclusions : We detect a strong correlation between diversification of Tildenia and orogenetic events in the respective distribution centres. In the Andes, distribution was influenced by the Altiplano-Eastern Cordillera System as well as the Amotape-Huancabamba Zone, where the latter serves as both migration barrier and migration bridge for different clades. In contrast to most studies of high-elevation taxa, we provide support for a south-north colonization towards Central America and Mexico, and provide additional, independent evidence for the latest view on the timing of the Great American Biotic Interchange. In Mexico, the Trans-Mexican Volcanic Belt has played a major role in more recent radiations together with climatic oscillation and the formation of refugia

Background and aims - The pantropical genus Peperomia consists of approximately 1,600 species with an extremely diverse vegetative morphology, especially in the Neotropics. One of the most startling yet overlooked growth forms is the geophytic one, as in subgenus Tildenia. This group occurs in seasonal Neotropical habitats with its highest diversity in Mexico-Guatemala and Peru-Bolivia with few species known from in between these hot spots. Methods - Recent fieldwork in Peru and Bolivia combined with herbarium study and a Bayesian analysis of an aligned sequence matrix of the chloroplast trnK-matK-psbA gene cluster of one accession of each species resulted in new findings within this subgenus. Key results - Fourteen new species are described, discussed in a phylogenetic framework and illustrated. Two species have a wide distribution and occur from central W. Peru to S. Bolivia: the common P. cerrateae and the rare P. parvisagittata. Three endemic species are described from the Amotape-Huancabamba Zone which is particularly rich in tuberous Peperomia species: P. gigantea, P. jalcaensis and P. klopfensteinii. Two species are only known from their type locality in central W. Peru: P. ocrosensis and P. pugnicaudex. Five other Peruvian species are P. ayacuchoana from Ayacucho, P. querocochana from Ancash, wernerrauhii from Huanuco, Peperomia umbrosa from three distant localities, and P. pseudoverruculosa which is relatively common in SE Peru. Two species are Bolivian endemics: the rare P. purpureonervosa from La Paz and the more common P. radiatinervosa from Cochabamba and Chuquisaca. Two former varieties, both endemics of the extreme northern Central Andes, are raised to species rank: P. lilliputiana and P. pseudoperuviana. Finally, basionym rejection and lectotypification are proposed for the widespread and commonly collected tuberous Peperomia in the southern Central Andes: R peruviana. An emended description of Peperomia subgenus Tildenia is also provided

El interés de la presente reflexión, reside en poner en tensión ciertas precariedades conceptuales desnudadas por la contabilidad, al fijar la atención en el proceso de captación del fenómeno factual con un interés marcado en la cuantificación de los objetos, sobre la base de una lógica cerrada que ofrece una imagen aparente de precisión, rigor y exactitud, para asegurar una supuesta objetividad epistémica que entrega a la contabilidad la facultad de constituirse en «garante moral de los negocios». En este sentido, el proceso y la lógica de abstracción contable supone la pérdida u omisión de muchos fenómenos contingentes que configuran la nueva arquitectura económica, financiera, empresarial, social y de negocios.

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