Perspectivas de investigación, retórica y contabilidad: una invitación

Perspectivas de investigación, retórica y contabilidad: una invitación

Commonly, rhetoric is considered as the
way of manipulating arguments in order
to deceive different audiences. Contrariwise,
the academic view, historically,
has defi ned “rhetoric” like a systematic
way of argumentation in order to promote
different actions and attitudes among
a specifi c public. However, the traditional
view has seen science as objective and
severed it from rhetoric. Accounting has
been considered in this line and has
been seen as an objective and neutral
way of “refl ecting” reality. This paper
emphasizes in the contemporary social
studies of science and technology to
show that Accounting, like Science,
has a special rhetoric which leads to be
legitimated as representative of reality.