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Retórica y contabilidad: de la crítica retórica a la retórica crítica

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  • Gustavo Alberto Ruiz Rojas

Abstract

Los estudios críticos del discurso contable, reiteran que la retórica es un instrumento al servicio de la dominación y desconocen los potenciales emancipadores que subyacen en su ejercicio deliberativo. Esto porque la consideran un dominio exclusivo de los grupos hegemónicos, y reducen el concepto a su aspecto discursivo, eliminando sus implicaciones éticas. Este artículo hace una revisión del tema, apelando a una metodología de tipo cualitativo, a partir de artículos de investigación publicados en revistas de contabilidad anglosajonas, que aparecen registradas en la base de datos Scopus. Se identifican algunas experiencias que reconocen en la retórica, un dominio necesario para emprender deliberaciones públicas desde lo contable. Se concluye que una retórica al servicio de la transformación de los lugares comunes y guiada por lo preferible, puede contribuir a la deliberación pública.

Suggested Citation

  • Gustavo Alberto Ruiz Rojas, 2016. "Retórica y contabilidad: de la crítica retórica a la retórica crítica," Revista Facultad de Ciencias Económicas, Universidad Militar Nueva Granada, vol. 25(1), pages 243-270, December.
    • Handle: RePEc:col:000180:015274
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    File URL: http://revistas.unimilitar.edu.co/index.php/rfce/article/view/2660/2411
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