Abstract

ROMERO LEON, Henry Antonio. Theories of truth and the accounting world: from correspondence to communicative strategy. Rev. Cient. Gen. José María Córdova [online]. 2018, vol.16, n.22, pp.163-183. ISSN 1900-6586.  https://doi.org/10.21830/19006586.326.

This paper proposes a reading on the representation and truth in accounting from the discursive theory of Jürgen Habermas, which should enable a better understanding of the communicative nature involved in the disclosure of financial information and the issuance of standards for its dissemination. After a brief review of the philosophical theories of truth, a critical review is made of the observations in this regard by some accounting writers. Thus, the concepts of “pragmatic turn” and “communicative action” are introduced into the accounting information, as a heuristic construct that makes it possible to make a conceptual clarification, necessary for theoretical and practical development. If accounting is considered a communicative action, the idea of it being approached as mere information is undone. Consequently, it is argued that its validity not only lies in the truth, but in normative veracity and correction.

Keywords : communicative action; correspondence; financial information; pragmatism; reality; representation; truth; validity.

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