Pensee Unique and Accounting: The Possibility of Accounting as a Moral Discipline

Gómez Villegas, Mauricio

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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

See all articles by Mauricio Gómez Villegas

Mauricio Gómez Villegas

National University of Colombia - School of Management and Accounting

Date Written: December, 26 2008

Abstract

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

Gómez Villegas, Mauricio, Pensee Unique and Accounting: The Possibility of Accounting as a Moral Discipline (December, 26 2008). Revista de la Facultad de Ciencias Económicas de la Universidad Militar Nueva Granada, Vol. 15, No. 2, 2007, Available at SSRN: https://ssrn.com/abstract=1320643