A reflection on accounting: walking on the trails of the “traditional theory and critical theory”

Sérgio de Iudícibus, José Francisco Ribeiro Filho, Jorge Expedito de Gusmão Lopes, Marcleide Maria Macêdo Pederneiras

Abstract


The objective of this theoretic practice was to develop a reflexive study on the everlasting existence and continuity of accounting, while accumulating a specific historic knowledge and, to deepen the justified search of the elements of the object. The methodology used in this research was deductive based on the foundation of the Critical Theory and their thinkers from the School of Frankfurt. It is concluded that accounting is a social science that serves to mediate a distributive conflict in the society. The proposed definition of the object is a following to the historical distance itself of accounting, which has always been to serve the evolution of societies and human civilization, as well as how it projects to the future, because it is in it that sees a further improvement of humanity.


Key words: critical theory, accounting, social responsibility.


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ISSN: 1984-8196 - Best viewed in Mozilla Firefox

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