Resumen

QUINCHE MARTIN, FABIÁN LEONARDO. THE POTENTIAL OF THE RHETORICAL STUDIES IN THE COUNTABLE INVESTIGATION. Rev.fac.cienc.econ. [online]. 2012, vol.20, n.1, pp.247-268. ISSN 0121-6805.

This paper shows the role of social studies of science in international and national accounting and their current and future potential. The perception of accounting as a social practice which builds reality while legitimating particular social orders. The paper makes special emphasis on rhetorical studies role and the rhetorical nature of accounting. Rhetoric is considered as those discursive means which are used by a transmitter (individual or group) within textual, oral or pictorial expressions through which a public will be persuaded. Thus, accounting reports are considered rhetorical instruments by which corporations seek to persuade various users while building their legitimacy. The potential of rhetorical research in accounting is wide; this wideness is evidenced in the paper.

Palabras clave : philosophy of science; sociology of science; sociology of scientific knowledge; rhetoric; critical and interpretive perspectives of accounting; rhetorical studies of accounting.

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