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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spelling I10-R10-article-106992021-03-11T12:50:05Z Reflection on the theoretical basis of accounting as a science Reflexión sobre la fundamentación teórica de la contabilidad como ciencia Martínez Meza, Edgar A. Arteaga Urdaneta, Yraima C. accounting science epistemology empiricism M41 Contabilidad ciencia epistemología empirismo M41 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. La contabilidad y su actual discurso para algunos estudiosos del área no deben ser aun considerada ciencia ni teoría dado que la utilización de sus bases conceptuales se limita a la simple aplicación de normas y procedimientos cuidando en ellas el fiel cumplimiento de preceptos internacionales cuyo fin es delimitar su accionar. Los profesionales de la materia contable parecieran enfocar su esfuerzo a convertirse en tenedores de libros exclusivamente, es decir, basan su empeño en la aplicación de su racionalidad instrumental, en preservar su condición de proceso de identificación, medición y comunicación de información cuantitativa, en la búsqueda de conservar su eficiente condición de sistema de información financiero; inferimos que de esa manera intentan preservar su  existencia y permanencia en la vida haciendo de ello una forma de generación de ingresos como base para el sustento de su entorno familiar. Satisfacer a las empresas en su necesidad de información contable, lo que conlleva a la contabilidad a ser-parecer un simple proceso mecanicista. En este ensayo se propone anali- zar la posición teórico - epistemológica de estudiosos de las ciencias, la utilización de elementos propios de las ciencias naturales esgrimidos para la construcción y reconstrucción de la estructura conceptual de las ciencias sociales, y el discurso de la cientificidad de la contabilidad.  Facultad de Ciencias Económicas. Instituto de Economía y Finanzas 2014-12-23 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Articles Artículos application/pdf https://revistas.unc.edu.ar/index.php/acteconomica/article/view/10699 Actualidad Económica; Vol. 24 No. 84 (2014): September-December; 5-11 Actualidad Económica; Vol. 24 Núm. 84 (2014): Septiembre - Diciembre; 5-11 2250-754X 0327-585X spa https://revistas.unc.edu.ar/index.php/acteconomica/article/view/10699/12210
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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first_indexed 2022-08-20T00:58:37Z
last_indexed 2022-08-20T00:58:37Z
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