Bridging the Gap Between Accounting and Other Sciences
DOI:
https://doi.org/10.17533/udea.rc.14634Keywords:
Duality, accounting dogmatism,, employments and resources, hypothetic-deductive method, simple inputsAbstract
This article aims to lay the theoretical foundations to guide accounting professionals to
bridge the gap between accounting and other areas of knowledge. It is argued that the main problem
causing this fissure is that universities have developed a dogmatic body of knowledge rather than
a hypothetic deductive one. One way to bridge this gap is to take universal concepts and elements
from other sciences such as philosophy, psychology, mathematics, and economics, and to apply them
directly to our discipline.
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References
Ballestero, E. (1975). La nueva contabilidad. Madrid: Alianza editorial.
Blanche, R. (1955). La axiomática [edición electrónica]. Chile: Escuela de filosofía Universidad ARCIS.
Kedrov, M. B. y Spirkin, A. (1968). La ciencia. México: Grijalbo.
Mattessich, R. (2002). Contabilidad y métodos analíticos. Buenos Aires: La Ley.
Ruiz, M. (1998). Los cuatro acuerdos. Barcelona: Ediciones Urano.
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Published
2013-02-28
How to Cite
Salazar Carvajal, P. P. (2013). Bridging the Gap Between Accounting and Other Sciences. Contaduría Universidad De Antioquia, (58-59), 171–183. https://doi.org/10.17533/udea.rc.14634
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