Analysis of Anthony G. Hopwood´s Contributions to the accounting discipline

Análisis de los aportes de Anthony G. Hopwood a la disciplina contable

The need of questioning the role of Accounting for humankind gave birth to different research trends; some of them more focused on positivism, by which Accounting is equated to the technical and static emphasis, and some of them emergent, like post-positivism, that finds in Accounting a dynamics that links the practice to social and organizational action. Among these works, we can find investigations on the intentionalities of the regulations, the subject who practices the profession or the underlying power relations.
As the power relations, Foucault is a model to Hopwood, a researcher committed with the history of accounting and its underlying phenomena. His investigations in the field of auditing and in the evolution of the Accounting Management, show us a view of a social accounting. The cases examined in this paper, allow us to infer the construction of a reality of accounting as social representation.