La epistemología contable y su aporte científico en el estudio de la contabilidad.

Abstract

This research work is focused on a theoretical review of accounting epistemology and its contribution to the study of accounting, related to accounting scientific research aimed at the reflective analysis of some of the epistemological currents that are an indispensable part of the scientific construct of creation and analysis of new knowledge. Making known the axiological, ontological, epistemological foundations, accounting positivism; which structure accounting knowledge, and the exploratory-technological foundation of accounting, which results in a representation of economic and social efficiency; thus developing a greater attachment to delve into the ocean of science, critically, analytically and interpretatively of accounting thought. Therefore, the epistemological nature concludes in the veracity of accounting as a social science, accompanied by other sciences that are of great importance for professional training in which a scientific connection is born in which the accounting professional applies his knowledge by strengthening theories and investigations of high epistemological contrast, thus promoting their investigative spirit that generates a contribution to society to effectively analyze the problems that arise in the business world. In this research line, emphasize control and social responsibility, which demands an ethical action of professionals in the free exercise of accounting, regarding management decision-making in the financial field with order and relevance, to maintain afloat the financial prosperity of companies and society.