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¿Qué significa hacer “pensamiento contable”? Elementos para la comprensión de algunos problemas teóricos involucrados en tal actividad Patterns in Neighboring Areas Colombia

Author

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  • Carlos Emilio García Duque

    (Departamento de filosofía, Universidad de Caldas, Manizales)

Abstract

En este artículo discuto la noción de “teoría” y presento algunas consideraciones sobre las dos versiones del vocablo en nuestras comunidades académicas. Tras ofrecer un marco epistemológico mínimo, examino un ejemplo de un problema teórico contable genuino (la noción de “depreciación”). A partir de este ejemplo distingo entre problemas teóricos y metateóri- cos. Para terminar mi artículo, sugiero diversas formas de hacer pensamiento contable, examino los problemas de la epistemología postmoderna y el relativismo y formulo algunas sugerencias para un trabajo promisorio en el área de la epistemología contable, a la que pertenece la actividad de hacer teoría contable.

Suggested Citation

  • Carlos Emilio García Duque, 2009. "¿Qué significa hacer “pensamiento contable”? Elementos para la comprensión de algunos problemas teóricos involucrados en tal actividad Patterns in Neighboring Areas Colombia," Lúmina. Revista iberoamericana de Contabilidad, Administración y Economía, Facultad de Ciencias Contables, Económicas y Administrativas, Universidad de Manizales., vol. 0(10), pages 98-114, Diciembre.
    • Handle: RePEc:mnz:lumina:v:0:y:2009:i:10:p:98-114
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    File URL: http://revistasum.umanizales.edu.co/ojs/index.php/Lumina/article/view/1205/1280
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    More about this item

    Keywords

    Enunciativismo; realismo científico; problemas teóricos; problemas metateóricos; depreciación; epistemología contable;
    All these keywords.

    JEL classification:

    • M00 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - General - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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