Conhecimento Contábil no Contexto das Ciências Sociais e a Investigação Científica

This article intends to contribute in the construction of a conceptual analysis context,starting from the understanding of the agents behavior particularities involved in the contextof the social sciences, the potential inclusion of the Accountants action in the organizationsand Society and the need...

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Autor principal: Martinho Luís Kelm
Formato: article
Lenguaje:PT
Publicado: Universidade Regional do Noroeste do Estado do Rio Grande do Sul 2004
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spelling oai:doaj.org-article:ce9a2ed7007240a483ef2536d317240c2021-11-11T15:16:04ZConhecimento Contábil no Contexto das Ciências Sociais e a Investigação Científica1678-48552237-6453https://doaj.org/article/ce9a2ed7007240a483ef2536d317240c2004-01-01T00:00:00Zhttp://www.redalyc.org/articulo.oa?id=75220307https://doaj.org/toc/1678-4855https://doaj.org/toc/2237-6453This article intends to contribute in the construction of a conceptual analysis context,starting from the understanding of the agents behavior particularities involved in the contextof the social sciences, the potential inclusion of the Accountants action in the organizationsand Society and the need that the limits and possibilities of its action and formation also haveas reference the organizational decision and the relationships that settle down among thesocial cells and between these and the Society. For so much, it was looked for, firstly, toevidence the characteristics repercussions of the social sciences about the accounting andits professionals action. In consequence, an analysis structure of the Accountants action isproposed starting from the paradigms model of the scientific knowledge of Burrell & Morgan(1979), (functionalism, social relativism, radical structuralism and neo-humanism) and itsunfolding for the accounting. The article seeks with that to subsidize the choice of theinvestigation methods in accounting that are current from the ontological and epistemologicalconcepts of the researcher and of each discipline characteristics of the accounting knowledge.This segregation ends up being reflected directly in the methodologies of acceptable researchin each investigation focus and in the posture adopted by the several organizational agentsthat permeate the social cell.Martinho Luís KelmUniversidade Regional do Noroeste do Estado do Rio Grande do Sularticleaccountingsocial sciencesparadigmsresearchEconomic growth, development, planningHD72-88PTDesenvolvimento em Questão, Vol 2, Iss 3, Pp 119-148 (2004)
institution DOAJ
collection DOAJ
language PT
topic accounting
social sciences
paradigms
research
Economic growth, development, planning
HD72-88
spellingShingle accounting
social sciences
paradigms
research
Economic growth, development, planning
HD72-88
Martinho Luís Kelm
Conhecimento Contábil no Contexto das Ciências Sociais e a Investigação Científica
description This article intends to contribute in the construction of a conceptual analysis context,starting from the understanding of the agents behavior particularities involved in the contextof the social sciences, the potential inclusion of the Accountants action in the organizationsand Society and the need that the limits and possibilities of its action and formation also haveas reference the organizational decision and the relationships that settle down among thesocial cells and between these and the Society. For so much, it was looked for, firstly, toevidence the characteristics repercussions of the social sciences about the accounting andits professionals action. In consequence, an analysis structure of the Accountants action isproposed starting from the paradigms model of the scientific knowledge of Burrell & Morgan(1979), (functionalism, social relativism, radical structuralism and neo-humanism) and itsunfolding for the accounting. The article seeks with that to subsidize the choice of theinvestigation methods in accounting that are current from the ontological and epistemologicalconcepts of the researcher and of each discipline characteristics of the accounting knowledge.This segregation ends up being reflected directly in the methodologies of acceptable researchin each investigation focus and in the posture adopted by the several organizational agentsthat permeate the social cell.
format article
author Martinho Luís Kelm
author_facet Martinho Luís Kelm
author_sort Martinho Luís Kelm
title Conhecimento Contábil no Contexto das Ciências Sociais e a Investigação Científica
title_short Conhecimento Contábil no Contexto das Ciências Sociais e a Investigação Científica
title_full Conhecimento Contábil no Contexto das Ciências Sociais e a Investigação Científica
title_fullStr Conhecimento Contábil no Contexto das Ciências Sociais e a Investigação Científica
title_full_unstemmed Conhecimento Contábil no Contexto das Ciências Sociais e a Investigação Científica
title_sort conhecimento contábil no contexto das ciências sociais e a investigação científica
publisher Universidade Regional do Noroeste do Estado do Rio Grande do Sul
publishDate 2004
url https://doaj.org/article/ce9a2ed7007240a483ef2536d317240c
work_keys_str_mv AT martinholuiskelm conhecimentocontabilnocontextodascienciassociaiseainvestigacaocientifica
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