Financial accounting: an epistemological research note

• Autor(a) principal: Schiehll, Eduardo
• Data de Publicação: 2007
• Outros Autores: Borba, José Alonso, Murcia, Fernando Dal-Ri
• Tipo de documento: Artigo
• Idioma: eng
• Título da fonte: Revista Contabilidade & Finanças (Online)
• Texto Completo: https://www.revistas.usp.br/rcf/article/view/34245
• topic: Contabilidade financeira; Visão epistemológica; Teoria contábil; Financial accounting; Epistemological view; Accounting theory

This research note is the result of the authors' reflections on epistemological issues in respect to the financial accounting field. From an epistemological perspective, this document attempts to trace the philosophical, historical, sociological, and discursive research perspectives that have guided academic research in the field of financial accounting. In order to do so, this document explores the distinctions and connections between accounting theory and accounting practice, which we believe is the first step towards understanding accounting as a scientific discipline. We analyze the theories underpinning financial accounting research, discussing its purposes, historic evolution, and scientific methods used. This document also discuss the sociological and discursive contexts of financial accounting in order to demonstrate that, like every other social science, accounting research is based upon assumptions about the nature of it players, or social networks. This document does not have the pretension to cover or close the discussion about all the pitfalls of this complex topic. In this sense, we try to document our analysis and draw some arguments in order to offer evidence for further discussion.