Abstract

RODELO SEHUANES, Mario Alberto  and  PEREZ TORRES, Wilber Enrique. Social sciences in accounting. Epistemological approaches from complex thinking. cuad.adm. [online]. 2023, vol.39, n.76, e2212452.  Epub Sep 15, 2023. ISSN 0120-4645.  https://doi.org/10.25100/cdea.v39i76.12452.

This article provides a series of epistemological debates that highlight the need to reconsider, in a new paradigm, the ways of researching and educating in the area of accounting, perceiving it as a social, scientific, and academic discipline. Therefore, this paper aims to explain the incidence of social sciences in the theoretical and methodical structure of accounting, maintaining complex thinking as a transversal axis. In methodological terms, the research is qualitative, with a critical understanding horizon, due to its propensity to provide answers to the shortcomings of the positivist current in complex environments. Semi-structured surveys were conducted to academics of the accounting profession, to collect key elements from their experience as teachers and academics, as well as a documentary review on the topic of study. This allows us to evaluate the main supports of this trend from a critical perspective. As a result, it is necessary for the existence of possible theoretical contributions, which, from heterodoxy, can be an innovative and alternative element for the formation of the accounting professional in an integral way. Generating in the said professional, the ability to think in a complex key and in a holistic manner, to be able to face reality as an entity with interrelated elements.

Keywords : Social sciences; Accounting; Complex thinking; Critical theory.

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