Os pr ogramas paradigmáticos da contabilidade do século XXI
Palavras-chave:
Programas paradigmáticos, contabilidade pura ou geral, análise contabilística, contabilidade financeira, contabilidade de gestão, controle de gestãoResumo
Não existe uma teoria geral de contabilidade, mas existem várias se pelejando. O objetivo dessa investigação é realçar a natureza da coerência dos principais programas paradigmáticos aos quais está sendo reduzida a contabilidade: a Contabilidade Pura ou Geral e a Perspetiva Contabilística da Informação, ambas surgidas da ruptura suscitada durante os anos 60 e começos dos 80 do século passado pelas diferenças empiricistas mais radicais que deram lugar aos enfoques epistêmicos Neopositivista e Estruturalista das ciências. Este artigo de investigação escrito a nível descritivo procede da aplicação de um método dedutivo sobre a revisão das crenças subjacentes nas práticas profissionais contabilísticas vigentes. Feito esse inquérito, se obteve como resultado que a coerência das crenças prescritas pelo programa paradigmático da Contabilidade Pura lhe outorga a crítica social enquanto que a da Perspetiva contabilística da Informação é feita pela corrente antropológica do funcionalismo. Em conclusão, é possível sintetizar o problema da caracterização dos programas paradigmáticos vigentes da contabilidade em um modelo gráfico tridimensional, segundo: a postura do investigador (P), a Visão metodológica (V) e a necessidade de una Transformação social (T).
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Referências
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15. HEMPEL, Karl. Aspects of scientific explanation. Madrid, Alianza, 1965, 158 p.
16. IASB. Normas Internacionales de Contabilidad. NIC 01: Presentación de estados financieros, 2010.
17. JENSEN, M. y MECKLING W. (1976). Theory of the firm: managerial behavior, agency, cost and ownership structure. In: Annual Review of Sociology. Febrero 2005, vol. 31, no. 1. p. 263-284.
18. JEPPESEN, Kim y LIEMPD Dennis Van. Fair value and the missing correspondence between accounting and auditing. En: AOS Workshop. Financial reporting as social and organizational practice. London: London School of Economics, 2011. p. 1-32.
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22. LIZCANO, Jesús. El marco de la contabilidad de gestión. Madrid: AECA, 2003, Documento N° 1.
23. LONGINO, Helen E. Science as social knowledge. Princeton, N.J. Princeton University Press, 1990.
24. LÓPEZ VIÑEGLA, Alfonso. Gestión estratégica y medición. Madrid: AECA, 2003, Monografías.
25. MAGUIRE S., HARDY C. y LAWRENCE T. The emergence of new global institutions: a discursive perpective. In: Organization studies. 2006, vol. 27, no.1, p. 7-29.
26. MASI, Vicenzo. Ragioneria generale. 3ª edición. Padua: Cedam, 1942. 153 p.
27. MATTESICH, Richard. The impact of electronic data processing and management science upon theory. Englewood Cliffs: Prentice Hall, 1966. 287 p.
28. MEYER J.W. y ROWAN B. Institutionalized organizations: formal structure as myth and ceremony. The American journal of sociology. 1977 83, p. 340-363
29. MONTESINOS JULVE, Vicente. En torno al problema de la división de la contabilidad. En: Revista técnica contable. Nov 1976, Tomo XXVIII, Nº 335
30. MOONITZ, Maurice. Obtaining agreement on standards in the accounting profession. Sarasota, California: American Accounting Association, 1974. 93 p.
31. MUÑIZ, Luis. Cómo implantar y evaluar un sistema de control de gestión. Barcelona: PROFIT, 2013. 253 p.
32. OSTEGO Héctor. Control de gestión. Buenos Aires: Librería Editorial, 2006. 512 p.
33. POPPER, Karl. El desarrollo del conocimiento científico: conjeturas y refutaciones. Buenos Aires: Paidós, 1968, 233 p.
34. RIVERO ROMERO, José. Contabilidad financiera. Madrid: Trivium, 1995. 267p.
35. RUIZ PALOMO, Daniel. ¿Es el análisis contable una disciplina científica autónoma?. Málaga: Universidad de Málaga, 2008, p.22.
36. SCHMALENBACH; Eugen. Dynamic accounting. NY: Arno press, 1980. 115 p.
37. SCOTT, William. The adolescence of institutional theory. Administrative science quarterly. In: Accounting, Organization and Society. 1987, nº 26, p.265-296.
38. SCHMIDT, Fritz. Organic accounting in the framework of the economy. NY: Garland Publishing co., 1990. 186 p.
39. SCHNEIDER, Erich. Contabilidad industrial. 2ª Ed. Madrid: Ed. Aguilar. 1962. 394 p.
40. SIMON HERBERT. A behavioural model of rational choice. In: Quarterly Journal of Economics. 1955, 69, p. 99-118.
41. SPRAAKMAN G. Transaction cost economics: A theory for internal audit. In: Managerial auditing journal. 1997, vol. 12, p. 323-330.
42. STAUBUS, George. A theory of accounting for investors. Berkeley: California University Press, 1961. 336 p.
43. SUCHMAN Mark C. Managing legitimacy: Strategic and institutional approaches. In: Academy of Management Review. 1995, vol. 20, no. 3, p. 571 – 610
44. SCAPENS, Robert W. Never mind the gap: towards an institutional perspective on management accounting practice . In: Management accounting research. September 1994, vol. 5, no. 3-4, p. 301–321
45. THOMPSON J.D. Organizations in action. NY: McGrawHill, 1967.
46. URÍAS VALIENTE, Jesús. Contabilidad financiera. Madrid: McGraw Hill, 1991. 157 p.
47. VARÓN LEONARDO. Generalidades de la NIC 01. Bogotá, Colombia En: http://www.gerencie.com/generalidades-de-lanic- 1.html. Consultado en 09/05/2014
48. WATTS R.L. y ZIMMERMAN J.L.Towards a positive theory of the determination of accounting standards. In: The accounting review. Jan, 1978, vol. LIII, no 1, p. 112-134.
49. WELLS, M.C. A revolution in accounting thought? In: Accounting review. Jul, 1976, vol. 51, no. 3, p.471-482.
50. WILLIAMSON O.E. Transaction cost economics: the governance of transactional relations. In: Journal of Law and economics. 1979, 22 p. 3-61.
51. WILLIAMSON O.E. The new institutional economics: taking stock, looking ahead. In: Journal of economics literature. 2000, p. 595- 613
2. BRILOFF, Abraham J. Needed: A revolution in the determination and application of accounting principles. In: The accounting review. Jan., 1964, vol. 39, no. 1, p.12-15
3. BURNS Tom y STALKER G. The management of innovation. London: Tavistock, 1961. 200 p.
4. BURNS John. The dynamics of accounting change: Interplay between new practices, routines, institutions, power and politics. In: Accounting, Auditing Accountability Journal. 2000, vol. 13, no. 5, p. 566-596
5. CARNAP, Rudolf. Meaning and necessity: a study in semantic and modal logic. Chicago: Chicago University Press, 1956, 180 p.
6. COMMONS John R. The economics of collective action. NY: Mc Millan. 1950. 120 p.
7. CHRISTENSEN Joel y DEMSKY Joel. Accounting theory: A information content perspective. NY: McGraw Hill. 2003. 180p.
8. FACIN Carlos, BARRACHINA Mercedes y RIPOLL Vicente. Paradigmas de investigación en contabilidad de gestión. En: Revista de contabilidade do mestrado en ciencias contabeis do UERJ Rio de Janeiro. Jan/Abr 2008, v. 13, n 1, p. 1-18
9. FELTHAM Gerald. The value of information. En: The accounting theory. October, 1968 vol. 43, n 4, p.684-696.
10. GERBOTH, Dale L. Research, intuition and politics in accounting inquiry. In: The accounting review. 1973, vol. 48, n° 3, p. 475- 482.
11. GÓMEZ LÓPEZ, Roberto. La ciencia contable: Fundamentos científicos y metodológicos. Málaga: UNED. 1998. 107 p.
12. GÓMEZ CHIÑAS, Carlos. La economía institucionalista y la contabilidad de gestión. En: Análisis Económico. 2002, vol XVII no. 35, p. 79-92
13. GREENWOOD R., SUDDABY R. y HINNINGS C.R. Theorizing change: the role of professional associations in the transformation of institutionalized fields. In: Academy of Management Journal, 2002, 45(1) p. 58-80
14. HAYEK F.A. The use of knowledge in society. In: American economic review. 1945, vol 35, p.519-530.
15. HEMPEL, Karl. Aspects of scientific explanation. Madrid, Alianza, 1965, 158 p.
16. IASB. Normas Internacionales de Contabilidad. NIC 01: Presentación de estados financieros, 2010.
17. JENSEN, M. y MECKLING W. (1976). Theory of the firm: managerial behavior, agency, cost and ownership structure. In: Annual Review of Sociology. Febrero 2005, vol. 31, no. 1. p. 263-284.
18. JEPPESEN, Kim y LIEMPD Dennis Van. Fair value and the missing correspondence between accounting and auditing. En: AOS Workshop. Financial reporting as social and organizational practice. London: London School of Economics, 2011. p. 1-32.
19. LARRINAGA GONZÁLEZ, Carlos. Perspectivas alternativas de investigación en contabilidad: Una revisión. En: Documento de trabajo 99-09, Serie de economía de la empresa 04, Universidad Carlos III de Madrid, 1999.
20. LAWRENCE, Paul y LORSCH, Jay. Organization and environment managing, diferentiation and integration. Boston: Harvard Bussiness School, 1967. 189 p.
21. LAWRENCE, Paul y LORSCH, Jay. O desenvolvimento de organizacoes: Diagnostico e acao. Sao Paulo: Ed. Edgar Blucher. 1972.165 p.
22. LIZCANO, Jesús. El marco de la contabilidad de gestión. Madrid: AECA, 2003, Documento N° 1.
23. LONGINO, Helen E. Science as social knowledge. Princeton, N.J. Princeton University Press, 1990.
24. LÓPEZ VIÑEGLA, Alfonso. Gestión estratégica y medición. Madrid: AECA, 2003, Monografías.
25. MAGUIRE S., HARDY C. y LAWRENCE T. The emergence of new global institutions: a discursive perpective. In: Organization studies. 2006, vol. 27, no.1, p. 7-29.
26. MASI, Vicenzo. Ragioneria generale. 3ª edición. Padua: Cedam, 1942. 153 p.
27. MATTESICH, Richard. The impact of electronic data processing and management science upon theory. Englewood Cliffs: Prentice Hall, 1966. 287 p.
28. MEYER J.W. y ROWAN B. Institutionalized organizations: formal structure as myth and ceremony. The American journal of sociology. 1977 83, p. 340-363
29. MONTESINOS JULVE, Vicente. En torno al problema de la división de la contabilidad. En: Revista técnica contable. Nov 1976, Tomo XXVIII, Nº 335
30. MOONITZ, Maurice. Obtaining agreement on standards in the accounting profession. Sarasota, California: American Accounting Association, 1974. 93 p.
31. MUÑIZ, Luis. Cómo implantar y evaluar un sistema de control de gestión. Barcelona: PROFIT, 2013. 253 p.
32. OSTEGO Héctor. Control de gestión. Buenos Aires: Librería Editorial, 2006. 512 p.
33. POPPER, Karl. El desarrollo del conocimiento científico: conjeturas y refutaciones. Buenos Aires: Paidós, 1968, 233 p.
34. RIVERO ROMERO, José. Contabilidad financiera. Madrid: Trivium, 1995. 267p.
35. RUIZ PALOMO, Daniel. ¿Es el análisis contable una disciplina científica autónoma?. Málaga: Universidad de Málaga, 2008, p.22.
36. SCHMALENBACH; Eugen. Dynamic accounting. NY: Arno press, 1980. 115 p.
37. SCOTT, William. The adolescence of institutional theory. Administrative science quarterly. In: Accounting, Organization and Society. 1987, nº 26, p.265-296.
38. SCHMIDT, Fritz. Organic accounting in the framework of the economy. NY: Garland Publishing co., 1990. 186 p.
39. SCHNEIDER, Erich. Contabilidad industrial. 2ª Ed. Madrid: Ed. Aguilar. 1962. 394 p.
40. SIMON HERBERT. A behavioural model of rational choice. In: Quarterly Journal of Economics. 1955, 69, p. 99-118.
41. SPRAAKMAN G. Transaction cost economics: A theory for internal audit. In: Managerial auditing journal. 1997, vol. 12, p. 323-330.
42. STAUBUS, George. A theory of accounting for investors. Berkeley: California University Press, 1961. 336 p.
43. SUCHMAN Mark C. Managing legitimacy: Strategic and institutional approaches. In: Academy of Management Review. 1995, vol. 20, no. 3, p. 571 – 610
44. SCAPENS, Robert W. Never mind the gap: towards an institutional perspective on management accounting practice . In: Management accounting research. September 1994, vol. 5, no. 3-4, p. 301–321
45. THOMPSON J.D. Organizations in action. NY: McGrawHill, 1967.
46. URÍAS VALIENTE, Jesús. Contabilidad financiera. Madrid: McGraw Hill, 1991. 157 p.
47. VARÓN LEONARDO. Generalidades de la NIC 01. Bogotá, Colombia En: http://www.gerencie.com/generalidades-de-lanic- 1.html. Consultado en 09/05/2014
48. WATTS R.L. y ZIMMERMAN J.L.Towards a positive theory of the determination of accounting standards. In: The accounting review. Jan, 1978, vol. LIII, no 1, p. 112-134.
49. WELLS, M.C. A revolution in accounting thought? In: Accounting review. Jul, 1976, vol. 51, no. 3, p.471-482.
50. WILLIAMSON O.E. Transaction cost economics: the governance of transactional relations. In: Journal of Law and economics. 1979, 22 p. 3-61.
51. WILLIAMSON O.E. The new institutional economics: taking stock, looking ahead. In: Journal of economics literature. 2000, p. 595- 613
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2017-06-30
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Os pr ogramas paradigmáticos da contabilidade do século XXI. (2017). Entramado, 10(1), 126-148. https://revistas.unilibre.edu.co/index.php/entramado/article/view/3484
