Abstract

FRANCO RUIZ, Rafael. Understanding the Debate Macintosh-Mattessich on the Reality of the Notions of Income and Capital in Accounting. Rev. Cient. Gen. José María Córdova [online]. 2013, vol.11, n.11, pp.209-226. ISSN 1900-6586.

This paper makes advances in interdisciplinary studies, such us the sciences oriented by strategic objectives, i. e. the military studies and the accounting knowledge. Understanding the Macintosh-Mattessich debate about accounting concepts of income and capital remains unsolved in the current accounting representation theory. The article argues that the problem is impossible to solve while confusing the concepts of measurement and valuation accounting. Moreover, the application of critical-hermeneutical method allows locating the debate in the controversy between two schools of thought, objectivism and subjectivism, in its ontological, epistemological, methodological and social dimensions. Macintosh and his followers are located in the subjectivist approach, while Mattessich adopts an eclectic position by means of which he replaces a determinism based a on cause-effect duality by an instrumental reasoning on a means-ends duality basis, recognizing human action in the development of knowledge, based on its conditional-normative method, in pursuit of Aristotelian golden mean for scientific work.

Keywords : Macintosh; Mattessich; ingreso; capital; Contabilidad como simulación e hiperrealidad; evolución de la contabilidad.

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