Los estudios de pensamiento contable y las alternativas metodológicas (Parte 1) (The Studies in Accounting Thought and the Methodological Alternatives (Part 1))

20 Pages Posted: 8 May 2017

See all articles by Nohora García

Nohora García

National University of Colombia

Date Written: December 5, 2016

Abstract

Spanish Abstract: El propósito de este documento es presentar diferentes alternativas metodológicas que pueden utilizarse para examinar la literatura contable primigenia. En este texto se comentan las propuestas metodológicas planteadas por Arthur Lovejoy, Quentin Skinner, Reinhart Koselleck y Thomas Kuhn. La pretensión de esta revisión es mostrar tanto la dificultad que entraña la elección metodológica cómo los contrastes entre estos enfoques.

English Abstract: The purpose of this paper is to present different methodological alternatives that can be used to examine the original accounting literature. In this text, the methodological issues raised by Arthur Lovejoy, Quentin Skinner, Reinhart Koselleck and Thomas Kuhn are discussed. The aim of this review is to illustrate both the difficulty involved in the methodological choice and the contrasts among these approaches.

Note: Downloadable document is available in Spanish.

Keywords: Historia de las ideas, historia conceptual, sociología del conocimiento

JEL Classification: M41

Suggested Citation

García, Nohora, Los estudios de pensamiento contable y las alternativas metodológicas (Parte 1) (The Studies in Accounting Thought and the Methodological Alternatives (Part 1)) (December 5, 2016). Available at SSRN: https://ssrn.com/abstract=2881041 or http://dx.doi.org/10.2139/ssrn.2881041

Nohora García (Contact Author)

National University of Colombia ( email )

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HOME PAGE: http://www.docentes.unal.edu.co/negarcial

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