Habermas y su incidencia en la contabilidad

Edgar Gracia López

doi:10.30554/lumina.14.1085.2013

Habermas and his influence on accounting

Habermas y su incidencia en la contabilidad

Published 2014-12-20

https://doi.org/10.30554/lumina.14.1085.2013

Open | Download

PDF (Spanish) FLIP

Issue

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

Section

Artículos

How to Cite

Gracia López, E. (2014). Habermas and his influence on accounting. Lúmina, 14, 88-115. https://doi.org/10.30554/lumina.14.1085.2013

Download Citation

Endnote/Zotero/Mendeley (RIS) BibTeX

DOI

https://doi.org/10.30554/lumina.14.1085.2013

Dimensions

PlumX

How to Cite

Gracia López, E. (2014). Habermas and his influence on accounting. Lúmina, 14, 88-115. https://doi.org/10.30554/lumina.14.1085.2013

Download Citation

license

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

Edgar Gracia López

Universidad de Manizales

Show authors biography

Edgar Gracia López,

Contador Público, Universidad Nacional de Colombia. Magíster en Gerencia del Talento Humano.

Most read articles by the same author(s)

Edgar Gracia López, Problems in the system-world of accounting , Lúmina: Vol. 13 (2012): Lúmina 13 (January-December)
Édgar Gracia López, Economía política y contabilidad. Un asunto para repensar en el marco de las ciencias sociales , Lúmina: Vol. 8 (2007): Lúmina 08 (January-December)
EDGAR GRACIA LOPEZ, CONTABILIDAD, GESTION Y PRODUCTIVIDAD , Lúmina: Vol. 10 (2009): Lúmina 10 (January-December)
Rubiela Jiménez Aguirre, Edgar Gracia López, Rafael Franco Ruiz, From the positive to the interpretative dimension in accounting research , Lúmina: Vol. 15 (2014): Lúmina 15 (January-December)
Edgar Gracía Lopez, Control, contabilidad y sociedad. Un asunto para repensar , Lúmina: Vol. 5 (2004): Lúmina 05 (January-December)
Édgar Gracia López, Programa de investigación formalizado , Lúmina: Vol. 9 (2008): Lúmina 09 (January-December)
Edgar Gracia López, Sobre las profesiones y las disciplinas , Lúmina: Vol. 2 (1998): Lúmina 02 (January-December)
Edgar Gracia López, Propósito del contexto económico y los escenarios , Lúmina: Vol. 1 (1996): Lúmina 01 (January-December)
Edgar Gracia López, Bolivar y su perspectiva ética , Lúmina: Vol. 3 (1999): Lúmina 03 (January-December)
Edgar Gracia López, Sobre las prácticas de gestión en la universidad , Lúmina: Vol. 7 (2006): Lúmina 07 (January-December)

Rationality

Critical Theory

Accounting

Qualitative Research

Communication.

In this paper, I attempt an analysis on some attributes of Jurgüen Habermas’ theories in relation to accounting. I discuss the importance of this philosopher both for social sciences and for accounting. I also explain some of the characteristics of the Critical Theory that provide foundations for a correct understanding of the import of Habermas’ theories. Furthermore, I discuss some aspects of the concept of ‘rationality’ and some criteria of what qualitative research means, and finish with the possible trends that show in accounting research out of the influence of the Habermasian views.

Article visits 819 | PDF visits 636