Los Fundamentos Epistemológicos De La Contabilidad Y Su Incidencia En La Formación Competitiva Del Contador Público (The Epistemological Foundations of Accounting and Its Impact on Competitive Education of Public Accountants)

Abstract

The present work aims to demonstrate that accounting is a social science whose epistemological foundations are very important in shaping public accountant competitive and are linked to principles, laws, methods and assumptions, elements that constitute the structure of its subject and from them his theory is systematized. However, some accountants consider it art, others as a science. This discrepancy is removed with epistemology, an indispensable means to establish the scientific accuracy of accounting. Many CPAs lack of epistemic preparation. His professional training is high normative content (International Financial Reporting Standards, US-GAAP, etc.). Based on concrete experiences and the application of laws and principles for better organization and business operations, but neither the epistemological basis application of other skills that enable them to train as researchers and be prepared to develop and implement research projects and results of scientific and social significance. Approaches developed will serve as a starting point for professionals mentioned above, consider the Epistemology and knowledge essential to give greater scientific consistency in areas that make up the structure of science accounting and its impact on business development.

Note: Downloadable document is in Spanish.

Keywords: Accounting, Epistemology, Formation, Competitiveness, Public Accountant