Abstract

GOMEZ VILLEGAS, Mauricio. Accountancy: comments regarding scientific discourse and moral determinants. Innovar [online]. 2003, vol.13, n.22, pp.109-120. ISSN 0121-5051.

This document discusses the scientific nature of the accountancy’s main current. It analyses its limiting factors and questions them and their application from science’s positivist viewpoint, from a socio-epistemological viewpoint and the Anglo-Saxon viewpoint predominating in accountancy. Contributions are proposed from what the European sociological-organisational school has to offer, especially regarding the need for studying those moral determinants reproduced by accountancy in the prevailing moral order.

Keywords : Accountancy and socio-epistemology; positivist accountancy research; empirical research; critical accountancy; accoun-tancy and morals.

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