Abstract

NEPOMUCENO, Valério. Antônio Lopes de Sá, the philosopher of accounting. Rev. Cient. Gen. José María Córdova [online]. 2019, vol.17, n.25, pp.148-175.  Epub Nov 05, 2019. ISSN 1900-6586.  https://doi.org/10.21830/19006586.351.

The purpose of this work is to recapture the life and work of the Brazilian scientist Antônio Lopes de Sá, as well as his thinking on accounting science. To this end, we present the relationships of the historical and scientific elements of Auguste Comte's positive theory, the objective elements forming Durkheim's social fact, and Vilfredo Pareto's logical actions and Lopes' logical reasoning. The method used was descriptive, with a qualitative approach and from bibliographic documentary sources. The objective of this exercise was to verify whether Lopes' work, based on these principles, is innovative from a conceptual accounting point of view. It is concluded that his work is foundational and innovative in various aspects, especially in regards to the scientific autonomy of the object of study of accounting.

Keywords : Antônio Lopes de Sa; accounting; Comte; neopatrimonalism; positive theory.

        · abstract in Spanish     · text in Spanish     · Spanish ( pdf )