Pensando los fundamentos de la contabilidad como disciplina académica

Pensando los fundamentos de la contabilidad como disciplina académica

The Accounting Discipline searches
permanently its place in college and in
scientifi c knowledge. Its academic status
has evolved in multiple directions. In the
last seventy years, the predominance of
the economicist and neoclassic view has
taken to a further separation between
Academic Accounting and Practical
Accounting. At the same time, the prevalence
of work-oriented college education
puts a lot of pressure for a teaching
focused on training. These circumstances
justify reworking the question: Is
Accounting an Academic Discipline?
This paper is organized out of this question
and to look for an answer asks for
the foundations of the discipline. It also
explains the proposals of several Anglosaxon
Accounting Schools to give such
foundation and sketches an alternative
view that links foundations and context
for the development of a different accounting.
The proposal is supported by
the arguments of the Accounting School
as a Social and Institutional Practice.