Abstract

AQUEL, Sandra Silvana  and  CICERCHIA, Lucía. Alternativas vigentes en investigación contable: una introducción a su estudio. SaberEs [online]. 2011, vol.3, n.1, pp.00-00. ISSN 1852-4418.

In the field of accounting investigation, different outlooks on accounting and what it represents currently coexist: Positive Accounting Theory, and grouped under the Critical-Interpretative current: the interpretative perspective and criticism. These views find their correlation in the different displays of Modern Social Theory. Based on the analysis of the mentioned opinions, it is concluded that, heir to Positivism as social theory, the Positive Theory will present accounting as a practice that can be explained and predicted, and that will search in empiricism for the validity of its statements as a means of building solid theories. The Critical-Interpretative current, instead, is deeply based on hermeneutics and the critical school, and it presents accounting as a set of significant practices that affect the world and social reality; thus it is a vital technology for the development of social and institutional relationships of contemporary society. Knowledge of these alternatives is essential for those who wish to do research into accounting, as it allows exercising the right to choose the one that best adapts to the issue under consideration.

Keywords : Modern Social Theory; Accounting Positive Theory; Critical-Interpretative Currents.

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