Alternativas vigentes en investigación contable: una introducción a su estudio
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Date
1905-07-03
Journal Title
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Volume Title
Publisher
Facultad de Ciencia Económicas y Estadísticaca - Universidad Nacional de Rosario
Abstract
En el ámbito de la investigación contable conviven actualmente
distintas miradas sobre la Contabilidad y lo que ella representa: la Teoría
Contable Positiva, y agrupadas bajo el nombre de corriente CríticoInterpretativa la perspectiva interpretativa y la crítica. Estas visiones
encuentran su correlato en las diferentes manifestaciones de la Teoría social
moderna. A partir del análisis de las mencionadas posturas se concluye que,
heredera del positivismo como teoría social, la teoría positiva presentará a la
contabilidad como una práctica que se puede explicar y predecir, y que
buscará en la empiria la validez de sus enunciados como vía para construir
teorías sólidas. La corriente crítica interpretativa, en cambio, hunde sus bases
en la hermenéutica y en la escuela crítica, y presenta a la contabilidad como
un conjunto de prácticas con significación que afectan el mundo y la realidad
social, como consecuencia de ello se está frente a una tecnología vital para el
desarrollo de las relaciones sociales e institucionales de la sociedad
contemporánea. El conocimiento de estas alternativas, se hace imprescindible
para quienes deseen investigar en materia contable, ya que permite ejercer el
derecho a optar por aquella que mejor se adapte a la problemática objeto de
estudio.
In the field of accounting investigation, different outlooks on accounting and what it represents currently coexist: Positive Accounting Theory, and grouped under the Critical-Interpretative current: the interpretative perspective and criticism. These views find their correlation in the different displays of Modern Social Theory. Based on the analysis of the mentioned opinions, it is concluded that, heir to Positivism as social theory, the Positive Theory will present accounting as a practice that can be explained and predicted, and that will search in empiricism for the validity of its statements as a means of building solid theories. The Critical-Interpretative current, instead, is deeply based on hermeneutics and the critical school, and it presents accounting as a set of significant practices that affect the world and social reality; thus it is a vital technology for the development of social and institutional relationships of contemporary society. Knowledge of these alternatives is essential for those who wish to do research into accounting, as it allows exercising the right to choose the one that best adapts to the issue under consideration.
In the field of accounting investigation, different outlooks on accounting and what it represents currently coexist: Positive Accounting Theory, and grouped under the Critical-Interpretative current: the interpretative perspective and criticism. These views find their correlation in the different displays of Modern Social Theory. Based on the analysis of the mentioned opinions, it is concluded that, heir to Positivism as social theory, the Positive Theory will present accounting as a practice that can be explained and predicted, and that will search in empiricism for the validity of its statements as a means of building solid theories. The Critical-Interpretative current, instead, is deeply based on hermeneutics and the critical school, and it presents accounting as a set of significant practices that affect the world and social reality; thus it is a vital technology for the development of social and institutional relationships of contemporary society. Knowledge of these alternatives is essential for those who wish to do research into accounting, as it allows exercising the right to choose the one that best adapts to the issue under consideration.
Description
Keywords
Teoría social moderna, Teoría positiva de la contabilidad, Corriente crítica – interpretativa, Modern Social Theory, Accounting Positive Theory, Critical-Interpretative Currents