Reflection on the theoretical basis of accounting as a science
Keywords:
accounting, science, epistemology, empiricismAbstract
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.
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