Accounting theory. quo vadis?
DOI:
https://doi.org/10.18041/1900-0642/criteriolibre.2017v15n27.1712Keywords:
criticism, exhaustion,, mainstreams, normativism, positivismAbstract
The objective of the present work is to call the attention for the fact that Accounting is under crisis because of its principles and its incapacity to express the reality of society. Considering its principles, researches can discern the mistakes of the paradigms (positivism, normativism and criticism) that cannot outline a new equation which may determine new ways to the expression of the accounting language in a more coherent and human manner. Considering the expression of reality, Accounting has been subjugated to the economization of its concepts. And some actions have contributed for this, such as the subordination of the professional organizations, of the academies and of the journals to an “anglocentric” establishment, whose consequences have led to an exhaustion of the accounting research, besides the stigma of the existence of the accounting “non-intellectuals”. Accounting has lost its scientific autonomy for the market game (founded on the logics of the economic value) that disguised and colonized its language. If the paradigms established along the 20th century could not structure an adequate accounting language, so it is necessary to reveal them in their roots. The future shows us a possibility to recover the authenticity of its principles and concepts.
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