Reflections and challenges of accounting research: towards the consolidation of the general accounting theory

Mejía Soto E.; Vilchez Olivares P.; Orellano J.C. · Revista Venezolana de Gerencia (2022) · DOI: 10.52080/rvgluz.27.7.24

Resumen

Theory and research constitute elements of a conceptual framework of a given science. The objective of the research is to present a theoretical reflection on the state of accounting theory and its connection with accounting research. The research had a qualitative, non-experimental and descriptive approach. A literature review and analysis was carried out in order to compare results, establishing significant similarities or differences on the academic positions on the accounting theory of Richard Mattessich and Carlos García Casella; as well as the argumentation of the scientific nature of accounting. The main results were: 1) Accounting does not have a single paradigm or conceptual framework and 2) Accounting research impacts accounting theory, regulation and accounting practice. It is concluded that accounting has a multidimensional scope, it is presented under economic, social and environmental dimensions and with a quantitative and qualitative approach.

Instituciones: Universidad Nacional Mayor de San Marcos