Technological perspective of accounting practice. Ontology and episteme of management accounting

Abstract

This study intends to establish an ontological and epistemological foundation that confers on Management Accounting “raison d’être” as a unifying scientific accounting technology of various elements of professional accounting practice. The existence of different technological lines such as administrative accounting, cost accounting or analytical accounting, sometimes change the vision of accounting science, implying that these were the apex of a different discipline. This work is the result of a theoretical reflection based on various elaborations on management accounting and in different bibliographic documents related to statements of principles and conceptual frameworks prepared by international trade organizations of management accountants. Among the most important findings is that management accounting is an authentic social praxis with great merit potential to position itself as an accounting technology.