Financial accounting: an epistemological research note
Autor(a) principal: | |
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Data de Publicação: | 2007 |
Outros Autores: | , |
Tipo de documento: | Artigo |
Idioma: | eng |
Título da fonte: | Revista Contabilidade & Finanças (Online) |
Texto Completo: | https://www.revistas.usp.br/rcf/article/view/34245 |
Resumo: | 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. |
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Financial accounting: an epistemological research note Contabilidade financeiraVisão epistemológicaTeoria contábilFinancial accountingEpistemological viewAccounting 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. Este ensaio teórico é resultado de reflexões dos autores acerca de questões epistemológicas sobre a contabilidade financeira. Através de uma perspectiva epistemológica, este trabalho busca traçar perspectivas filosóficas, históricas, sociológicas e discursivas que guiaram a pesquisa acadêmica na área da contabilidade financeira. Para isso, exploram-se as similaridades e diferenças entre a teoria e a prática contábil, pois esse é o primeiro para a compreensão da contabilidade como disciplina científica. Analisam-se as teorias que suportam a pesquisa em contabilidade financeira, discutindo seu propósito, evolução histórica e métodos científicos utilizados. O presente trabalho também discute os contextos sociológicos e discursivos da contabilidade financeira como o objetivo de demonstrar que, da mesma maneira que outras ciências sociais, a pesquisa em contabilidade está baseada em pressupostos sobre a natureza de seus atores e/ou ambientes sociais. Finalmente, este trabalho não tem a pretensão de cobrir ou esgotar todas as discussões sobre as questões que envolvem este complexo tema. Nesta ótica, objetivou-se documentar as análises e extrair alguns argumentos com a finalidade de oferecer evidências para futuros estudos. Universidade de São Paulo. Faculdade de Economia, Administração, Contabilidade e Atuária2007-12-01info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://www.revistas.usp.br/rcf/article/view/3424510.1590/S1519-70772007000400008Revista Contabilidade & Finanças; v. 18 n. 45 (2007); 83-90 Revista Contabilidade & Finanças; Vol. 18 No. 45 (2007); 83-90 Revista Contabilidade & Finanças; Vol. 18 Núm. 45 (2007); 83-90 1808-057X1519-7077reponame:Revista Contabilidade & Finanças (Online)instname:Universidade de São Paulo (USP)instacron:USPenghttps://www.revistas.usp.br/rcf/article/view/34245/36977Copyright (c) 2018 Revista Contabilidade & Finançasinfo:eu-repo/semantics/openAccessSchiehll, EduardoBorba, José AlonsoMurcia, Fernando Dal-Ri2012-07-21T18:22:09Zoai:revistas.usp.br:article/34245Revistahttp://www.revistas.usp.br/rcf/indexPUBhttps://old.scielo.br/oai/scielo-oai.phprecont@usp.br||recont@usp.br1808-057X1519-7077opendoar:2012-07-21T18:22:09Revista Contabilidade & Finanças (Online) - Universidade de São Paulo (USP)false |
dc.title.none.fl_str_mv |
Financial accounting: an epistemological research note |
title |
Financial accounting: an epistemological research note |
spellingShingle |
Financial accounting: an epistemological research note Schiehll, Eduardo Contabilidade financeira Visão epistemológica Teoria contábil Financial accounting Epistemological view Accounting theory |
title_short |
Financial accounting: an epistemological research note |
title_full |
Financial accounting: an epistemological research note |
title_fullStr |
Financial accounting: an epistemological research note |
title_full_unstemmed |
Financial accounting: an epistemological research note |
title_sort |
Financial accounting: an epistemological research note |
author |
Schiehll, Eduardo |
author_facet |
Schiehll, Eduardo Borba, José Alonso Murcia, Fernando Dal-Ri |
author_role |
author |
author2 |
Borba, José Alonso Murcia, Fernando Dal-Ri |
author2_role |
author author |
dc.contributor.author.fl_str_mv |
Schiehll, Eduardo Borba, José Alonso Murcia, Fernando Dal-Ri |
dc.subject.por.fl_str_mv |
Contabilidade financeira Visão epistemológica Teoria contábil Financial accounting Epistemological view Accounting theory |
topic |
Contabilidade financeira Visão epistemológica Teoria contábil Financial accounting Epistemological view Accounting theory |
description |
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. |
publishDate |
2007 |
dc.date.none.fl_str_mv |
2007-12-01 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://www.revistas.usp.br/rcf/article/view/34245 10.1590/S1519-70772007000400008 |
url |
https://www.revistas.usp.br/rcf/article/view/34245 |
identifier_str_mv |
10.1590/S1519-70772007000400008 |
dc.language.iso.fl_str_mv |
eng |
language |
eng |
dc.relation.none.fl_str_mv |
https://www.revistas.usp.br/rcf/article/view/34245/36977 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2018 Revista Contabilidade & Finanças info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2018 Revista Contabilidade & Finanças |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Universidade de São Paulo. Faculdade de Economia, Administração, Contabilidade e Atuária |
publisher.none.fl_str_mv |
Universidade de São Paulo. Faculdade de Economia, Administração, Contabilidade e Atuária |
dc.source.none.fl_str_mv |
Revista Contabilidade & Finanças; v. 18 n. 45 (2007); 83-90 Revista Contabilidade & Finanças; Vol. 18 No. 45 (2007); 83-90 Revista Contabilidade & Finanças; Vol. 18 Núm. 45 (2007); 83-90 1808-057X 1519-7077 reponame:Revista Contabilidade & Finanças (Online) instname:Universidade de São Paulo (USP) instacron:USP |
instname_str |
Universidade de São Paulo (USP) |
instacron_str |
USP |
institution |
USP |
reponame_str |
Revista Contabilidade & Finanças (Online) |
collection |
Revista Contabilidade & Finanças (Online) |
repository.name.fl_str_mv |
Revista Contabilidade & Finanças (Online) - Universidade de São Paulo (USP) |
repository.mail.fl_str_mv |
recont@usp.br||recont@usp.br |
_version_ |
1787713775967666176 |