Perspectivas alternativas de investigación en contabilidaduna revisión

  1. Larrinaga González, Carlos
Revista:
Revista de contabilidad = Spanish accounting review: [RC-SAR]

ISSN: 1138-4891

Año de publicación: 1999

Volumen: 2

Número: 3

Páginas: 103-132

Tipo: Artículo

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Otras publicaciones en: Revista de contabilidad = Spanish accounting review: [RC-SAR]

Resumen

Although mainstream accounting research is accomplished under functionalist assumptions, alternative schools of accounting research have emerged in the last few years. They proceed from different foundations: interpretative studies, critical perspective and studies of the relationship between accounting and power. Through the revision of the beliefs that pervade each research approach, the aim o/ this paper is to sustain the opportunity of undertaking studies based on assumptions alternative to functionalism. In conclusion, this exposition (a) supports the validity of the alternative perspectives on accounting research; and (b) demonstrates that different scientific positions provide enlightenment.

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