Abstract

GARCIA, Nohora. Una ilustración sobre los estudios de pensamiento contable. Cuad. Contab. [online]. 2011, vol.12, n.30, pp.77-93. ISSN 0123-1472.

This article illustrates issues tackled by studies of accounting thought and singles out the different methodological alternatives followed by accounting scholars when developing researches on these topics. It shows how, in these studies, researches might focus on analysing a concept, an author, a classic work, a particular problem, or they might as well examine the universal accounting literature. As for the methodology used, authors worked with conceptual history, social history and sociology of knowledge. By explicating author's decisions in these dimensions, it aims at facilitating the work of researchers working with these studies in the future.

Keywords : Accounting thought; accounting thought methodologies; history of accounting thought; conceptual history; Accounting research; accounting practice; public accounting; social history; sociology of knowledge.

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