Reflection on the theoretical basis of accounting as a science

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Accounting and its current discourse for some researchers of the subject shouldn’t be considered a science nor theory given that the use of their conceptual bases its limited to the simple application of rules and procedures, ensuring strict compliance with international precepts which aim is to del...

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Autores principales: Martínez Meza, Edgar A., Arteaga Urdaneta, Yraima C.
Formato: Artículo revista
Lenguaje:Español
Publicado: Facultad de Ciencias Económicas. Instituto de Economía y Finanzas 2014
Materias:
accounting
science
epistemology
empiricism
M41
Contabilidad
ciencia
epistemología
empirismo
Acceso en línea:https://revistas.unc.edu.ar/index.php/acteconomica/article/view/10699
Aporte de:
Revistas de la UNC de Universidad Nacional de Córdoba
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record_format ojs
institution Universidad Nacional de Córdoba
institution_str I-10
repository_str R-10
container_title_str Revistas de la UNC
language Español
format Artículo revista
topic accounting
science
epistemology
empiricism
M41
Contabilidad
ciencia
epistemología
empirismo
M41
spellingShingle accounting
science
epistemology
empiricism
M41
Contabilidad
ciencia
epistemología
empirismo
M41
Martínez Meza, Edgar A.
Arteaga Urdaneta, Yraima C.
Reflection on the theoretical basis of accounting as a science
topic_facet accounting
science
epistemology
empiricism
M41
Contabilidad
ciencia
epistemología
empirismo
M41
author Martínez Meza, Edgar A.
Arteaga Urdaneta, Yraima C.
author_facet Martínez Meza, Edgar A.
Arteaga Urdaneta, Yraima C.
author_sort Martínez Meza, Edgar A.
title Reflection on the theoretical basis of accounting as a science
title_short Reflection on the theoretical basis of accounting as a science
title_full Reflection on the theoretical basis of accounting as a science
title_fullStr Reflection on the theoretical basis of accounting as a science
title_full_unstemmed Reflection on the theoretical basis of accounting as a science
title_sort reflection on the theoretical basis of accounting as a science
description Accounting and its current discourse for some researchers of the subject shouldn’t be considered a science nor theory given that the use of their conceptual bases its limited to the simple application of rules and procedures, ensuring strict compliance with international precepts which aim is to delimit their actions. Professionals on the accounting subject seem to focus their efforts to become bookkeepers exclusively, i.e., they base their commitment to the implementation of its instrumental rationality, to preserve their identification processing, measurement and communication of quantitative information status, on the search to preserve its system of financial information efficient status; we infer that this way they try to preserve their existence and permanence in life making it a way of generating income as a basis for the livelihood of their family environment. Satisfy companies in their need for accounting information, which leads to accounting to be-seem like a simple mechanical process. This essay aims to analyze the theoretical- epistemological position of science researchers, the use of elements of the natural sciences for the construction and reconstruction of the conceptual structure of the social sciences, and the discourse of the scientificity of accounting.
publisher Facultad de Ciencias Económicas. Instituto de Economía y Finanzas
publishDate 2014
url https://revistas.unc.edu.ar/index.php/acteconomica/article/view/10699
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