Abstract

VILCHEZ OLIVARES, Percy; MEJIA SOTO, Eutimio  and  ARANGO MEDINA, Deicy. Analysis of the content of accounting definitions. SaberEs [online]. 2023, vol.15, n.2, pp.101-131. ISSN 1852-4418.

Abstract. Scientific knowledge and sciences can be the object of meta-scientific studies, from the fields of epistemology, ontology, teleology, and axiology. Materializing these criteria, the definition of any field of knowledge, including accounting, must respond to the following seven criteria: ascription or location in the field of knowledge, material object, formal object, function, purpose, nature, and method. The study analyzed one hundred and twenty-two definitions of accounting compiled in the most extensive inventory in Spanish on the subject, the book "¿Qué es la contabilidad? Evolution and methodological analysis of its definitions" (Vilchez Olivares et al. 2021). The seven criteria in all the definitions were studied statistically, which made it possible to identify the trends, orientations, approaches, similarities and differences in the criteria in each of the meanings identified. It is concluded that accounting does not have a paradigm, in this sense, it is considered a pre-paradigmatic knowledge, with an absence of formal science and a common model of universal acceptance.

Keywords : Accounting purpose; Accounting function; Accounting method.

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