The emancipation of accounting thinking A contribution from the perspective of the critical theory of Ernest Anthony Lowe and Tony M. Tinker

La emancipación del pensamiento contable un aporte desde perspectiva de la teoría crítica de Ernest Anthony Lowe y Tony M. Tinker

Accounting science demands from its thinkers and contributors a permanent contribution to its development and prevalence, through theories aimed at solving social problems and human well-being, creating research scenarios where accounting scientific knowledge is developed in a free, autonomous, critical way and independent, characteristics that according to what has been investigated, are not fulfilled because that thought is affected by omnipresent factors, which affects the veracity of the information generated in the accounting.Based on the contributions of Ernest Anthony Lowe and Tony M. Tinker (1977), the issue of emancipation of accounting thought was discussed in order to analyze the incidence of omnipresent factors. The methodology that was used was a documentary analysis derived from sources in databases, of authors who have researched on the subject.The main findings found indicate that until the twentieth century accounting thought maintains omnipresent factors focused on the economic representation of wealth, usefulness and value, and a stagnation of accounting scientific thinking, which for the 21st century, is activated with the emergence of researchers seeking to theorize about a holistic and complex accounting reality.It could be concluded that there are persistent omnipresent factors that the accounting scientific community must face through research that provides new knowledge for the benefit of society and its members, including policy and legal frameworks.