Resumo

GRACIA LOPEZ, Edgar. Conventions in Accounting from the Perspective of John Searle. Rev. Cient. Gen. José María Córdova [online]. 2017, vol.15, n.20, pp.167-184. ISSN 1900-6586.  https://doi.org/10.21830/19006586.179.

Generally, accounting is faced to the need to validate its theoretical preconditions, in particular to ground the explanations about the reality it is told to observe and analyze. Certainly, as far these issues, complications may not be left alone, the more so when the starting points and contributions concerning accounting are very diverse, in the scope of their ongoing development. Among them, different approaches to reality has been chosen as suitable, so that they constitute references for elucidating contents and nature of this area of knowledge. Consequently, analyzing accounting from the perspective of the philosopher John Searle is really a special referent, in order to continue with the aim of depurating explanations and understandings on the reasons assumed by this area of knowledge, regarding the meaning and reality of facts, institutions, conventions, and its function. Especially, the inquiry of the “function” in accounting seems to give some key elements for understanding the relation of the accounting convention with the social and organizational context.

Palavras-chave : accounting; accounting reality; convention; function; institution.

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