Theory, practice and praxis in accounting: An approach from dialectical materialism

Teoría, práctica y praxis en contabilidad: una aproximación desde el materialismo dialéctico

The paper supports the need to configure an accounting practice, aware of the underlying logic and its implications, based on a reading of the theory-practice relationship, taking as its focus dialectical materialism. This approach, at the same time, is inserted in a critical perspective of the study of accounting, which analyzes it within the framework of the historical moment and in relation to its context of action. In this way, its objective nature is problematized and, through a category of critical analysis, such as ideology, a reading is made that makes it possible to reveal what is not visible or explicit. The need to configure an accounting practice in the Colombian case is justified by a review of the literature that has indicated, in the local context, the scarce understanding of the importance of the theory and its confusion with the current regulatory frameworks; What has generated an exercise in reflexive small practice and that does not consider the totality of reality.