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Caracterizacion de la investigacion contable. El aporte de Chua Patterns in Neighboring Areas Colombia

Author

Listed:
  • Carlos Mario Vargas Restrepo

    (Universidad Católica del Oriente)

Abstract

Este trabajo presenta un análisis de las perspectivas al interior de las que se han enmarcado los trabajos de investigación contable y que fueron caracterizados por Chua (1986) en la perspectiva dominante, interpretativa y crítica. Esta taxonomía, se efectúa a partir de la consideración de dimensiones ontológicas, epistemológicas, metodológicas, creencias sobre la realidad física y social, y relación teoría-práctica identificados en cada una de las perspectivas. De esta manera, el documento resalta el aporte de Chua, facilita la comprensión del desarrollo de la investigación contable y permite la motivación de nuevas reflexiones y debates en torno a la contabilidad.

Suggested Citation

  • Carlos Mario Vargas Restrepo, 2013. "Caracterizacion de la investigacion contable. El aporte de Chua 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(14), pages 262-289, Diciembre.
    • Handle: RePEc:mnz:lumina:v:0:y:2013:i:14:p:262-289
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    File URL: http://revistasum.umanizales.edu.co/ojs/index.php/Lumina/article/view/1082/1187
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    More about this item

    Keywords

    Investigación contable; paradigmas; enfoque interpretativo; enfoque crítico;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • B59 - Schools of Economic Thought and Methodology - - Current Heterodox Approaches - - - Other
    • C78 - Mathematical and Quantitative Methods - - Game Theory and Bargaining Theory - - - Bargaining Theory; Matching Theory

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