Pensee Unique and Accounting: The Possibility of Accounting as a Moral Discipline
Revista de la Facultad de Ciencias Económicas de la Universidad Militar Nueva Granada, Vol. 15, No. 2, 2007
16 Pages Posted: 27 Dec 2008
Date Written: December, 26 2008
There are various paths to consolidate accounting as a discipline. The conventional point of view, which seeks to turn it into a highly economic and positivist scientific discipline, is based on arguments that must be assessed with argumentative rigor, historical sufficiency and critical imagination. The possibility of constructing accounting as a moral discipline is shown as a need before the grounds of its contributions to the expansion of Pensee unique. This document shows the two-way relations with Pensee unique and discusses some elements to generate a debate regarding the feasibility of accounting as a moral discipline.
Note: Downloadable document is in Spanish.
Keywords: critical accounting, Accounting theory,Accounting Discipline, Unique Thought
JEL Classification: M41, M49
Suggested Citation: Suggested Citation