El campo científico de la contabilidad: panorama internacional de las revistas

El campo científico de la contabilidad: panorama internacional de las revistas

Out of the notion of “scientifi c fi eld” by the
French Sociologist Pierre Bourdieu, this
paper identifi es the characteristics of the
existing gap between the Anglo Saxon
Accounting Academy and the Latin American
Academy. I aim at identifying some
specifi c challenges that Latin American
Research has to face in order to conduct
borderline research in Accounting, progress
in its dynamics and make specifi c
contributions to knowledge. To this aim,
I present the main advances in Accounting
Research in countries like Argentina,
Brazil, Chile, Colombia, Mexico and
Venezuela, and I contrast them not only
with the structure of the Scientifi c Field
in the United States and the United
Kingdom, but also with the ones in the
Australian Academy that is recognized
internationally. I undertake this comparison
through the characteristics of the
Academic Communities as they appear
in journals and databases where their
works are available. I also take into
account the separation between practice
and research as well as the local
character of this type of research.