Perspectivas alternativas de investigación en contabilidaduna revisión

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

ISSN: 1138-4891

Datum der Publikation: 1999

Ausgabe: 2

Nummer: 3

Seiten: 103-132

Art: Artikel

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Andere Publikationen in: Revista de contabilidad = Spanish accounting review: [RC-SAR]

Zusammenfassung

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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