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¿Es necesaria y posible una teoría general para estructurar la ciencia contable?

Author

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  • José Joaquín Ortiz Bojacá

Abstract

En este artículo bosqueja un conjunto de argumentos enfocados en el objeto de la ciencia contable, la interdisciplinariedad y transdisciplinariedad, y la complejidad; todos ellos como elementos claves en la estructuración de la teoría general de la contabilidad. Sin embargo, se identifica que la ciencia contable no ha logrado un nivel maduro de estructuración científica por las razones que se convierten en el eje central de esta disertación. Se analizan dos de los principales pensadores contables, Richard Mattessich y a Antonio Lópes de Sá, para confrontar y evaluar sus respectivos modelos frente al marco epistemológico, referente a la construcción y consolidación de la ciencia contable. Se propone caminos para recabar el diseno de la estructura general del cuerpo teórico y sus implicaciones.

Suggested Citation

  • José Joaquín Ortiz Bojacá, 2013. "¿Es necesaria y posible una teoría general para estructurar la ciencia contable?," Revista Facultad de Ciencias Económicas, Universidad Militar Nueva Granada, December.
    • Handle: RePEc:col:000180:011741
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    More about this item

    Keywords

    Interdisciplinariedad; Transdisciplinariedad; Teoría general; Epistemología contable; Complejidad.;
    All these keywords.

    JEL classification:

    • M19 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Other
    • C61 - Mathematical and Quantitative Methods - - Mathematical Methods; Programming Models; Mathematical and Simulation Modeling - - - Optimization Techniques; Programming Models; Dynamic Analysis
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • G10 - Financial Economics - - General Financial Markets - - - General (includes Measurement and Data)
    • A10 - General Economics and Teaching - - General Economics - - - General

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