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

Hugo A. Macías

doi:10.17533/udea.rc.332824

Autores/as

Hugo A. Macías Universidad de Medellín

DOI:

https://doi.org/10.17533/udea.rc.332824

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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Biografía del autor/a

Hugo A. Macías, Universidad de Medellín

Economista, MSc Economía, PhD(c) Administración. Profesor programa de Contaduría pública de la Universidad de Medellín. Integrante del grupo de investigaciones contables y gestión pública.

Citas

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