Caracterizacion de la investigacion contable. El aporte de Chua

Carlos Mario Vargas Restrepo

doi:10.30554/lumina.14.1082.2013

Characterization of Accounting Research. Chua’s Contribution

Caracterizacion de la investigacion contable. El aporte de Chua

Published 2013-12-20

https://doi.org/10.30554/lumina.14.1082.2013

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Vol. 14 (2013): Lúmina 14 (January-December)

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Artículos

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Vargas Restrepo, C. M. (2013). Characterization of Accounting Research. Chua’s Contribution. Lúmina, 14, 262-289. https://doi.org/10.30554/lumina.14.1082.2013

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https://doi.org/10.30554/lumina.14.1082.2013

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How to Cite

Vargas Restrepo, C. M. (2013). Characterization of Accounting Research. Chua’s Contribution. Lúmina, 14, 262-289. https://doi.org/10.30554/lumina.14.1082.2013

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Carlos Mario Vargas Restrepo

Universidad Católica del Oriente

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Carlos Mario Vargas Restrepo,

Estudiante del Doctorado en Ciencias Contables de la Universidad de los Andes de Mérida Venezuela Candidato a Doctor en Ciencias Contables de la Universidad de los Andes. Magister en Gestión de Organizaciones Universidad EAN. Especialista en Gestión Tributaria de la Universidad de Antioquia. Contador Público Universidad Católica del Oriente.

Accounting Research

Paradigms

Interpretative perspectives

Critical Approach.

This paper analyzes the frameworks used to do Accounting Research as characterized by Chua (1986) in the critical, interpretative and dominant perspective. This taxonomy is completed out of the consideration of methodological, epistemological and ontological dimensions, beliefs on the physical and social reality, and the theory-practice relationship, which can be indentified in each of the perspectives. On this way, this work emphasizes Chua’s contribution, facilitates the understanding of the Accounting Research development and allows the motivation of new reflections and debates on Accounting.

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