Abstract

VILLARREAL, José Luis  and  CORDOBA MARTINEZ, Jorge Xavier. FUNDAMENTALS FOR THE STUDY OF RESEARCH FLOWS IN ACCOUNTING. Tend. [online]. 2017, vol.18, n.2, pp.139-151. ISSN 0124-8693.  https://doi.org/10.22267/rtend.171802.81.

Accounting as a discipline of knowledge is nourished by theories and investigations that allow to expand its postulates and arguments in the way its foundation that at the same time impacts on its practical exercise. Likewise, the evolution of accounting knowledge presents advances from the mainstream and so-called emerging accounting represented by crítical accounting research and interpretive accounting research. From the above, it is necessary to reflect on the categories of accounting currents: principal (CP), interpretative (CI) and critic (CC), in order to answer the question What are the fundamentals for the study of The currents of research in accounting? The methodological design of the article adopts a descriptive and reflective approach based on a documentary review of interdisciplinary accounting advances. The main conclusion shows differences in the scaffolding of the three streams under study; Thus accounting is not an automatic reflection of economic matters, but rather responds to historical conditions, ideological and political interests of different business, state, academic and social groups.

Keywords : Main accounting current; interpretive accounting current; crítical accounting current and accounting research.

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