Introducción a la investigación contable crítica (ICC) en su contexto original

  • Hugo A. Macías Universidad de Medellín
Palabras clave: Investigación crítica, contabilidad crítica, teoría, método, estructuralismo

Resumen

El objetivo de este artículo es presentar un esbozo de la investigación contable crítica en los espacios donde se desarrolló originalmente, que pueda ser utilizado por académicos hispanohablantes. Se llevó a cabo una revisión sistemática de la literatura, siguiendo los lineamientos de Tranfield, Denyer y Smart (2003). Se encontró que la mayor parte de la literatura está publicada en una sola revista (Critical Perspectives on Accounting); las bases teóricas, conceptuales y metodológicas fueron establecidas en la década de los noventa a partir de las obras de Giddens, Foucault y Habermas; en los últimos 20 años ha sido utilizada en campos como auditoría, educación contable, fraude, gobierno corporativo, privatización, entre otros y se han estudiado los avances de la corriente en espacios geográficos como África, Inglaterra y Japón. El trabajo no pretende ser exhaustivo, pero sí da cuenta de las características principales de la Investigación Contable Crítica

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Citas

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Publicado
2018-05-23
Cómo citar
MacíasH. A. (2018). Introducción a la investigación contable crítica (ICC) en su contexto original. Contaduría Universidad De Antioquia, (71), 103-127. Recuperado a partir de https://revistas.udea.edu.co/index.php/cont/article/view/332824
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Artículos