Filosofía de la ciencia y contabilidad

Relación necesaria

Abstract

The relationship between philosophy of science and accounting is a necessary one, which need be taken into consideration by all who are interested in accounting itself. This relationship has led to few, but interesting studies, which suggest a revision of theoretical strong points of accounting and systems based on different concepts that allow explanation, prediction and application of technologies covering the reality of accounting more extensively. This is how Mattessich returns to the classical paradigm, with tendencies such as Watts and Zimmerman´s critical rationalism, Hendrick´s theories based on a pragmatic tendency, Belkaoui´s historic paradigm, Lakatos´ considerations by Cañibano and Peinó. There are also Hussler´s relationships such as the works of Paul Williams or Habermas socio-critical concept adopted by Whitley. The purpose is to show, how principal philosophical tendencies in science: classical paradigm, historical paradigm, focusing on the proposal of the structuralist tendency as a possibility in meta-theorical accounting investigation, have an impact on accounting theory, demonstrating the importance of this unknown relationship to students, professors and professionals who honor our profession.