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

Hugo A. Macías

doi:10.17533/udea.rc.332824

Auteurs-es

Hugo A. Macías Université de Medellin

DOI :

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

Mots-clés :

recherche critique, comptabilité critique, théorie, méthode, structuralisme

Résumé

L’objectif de cet article est de présenter un aperçu, pouvant être utilisé par des chercheurs hispanophones, de la recherche comptable critique dans les espaces où elle a été développée originalement. Une revue systématique de la littérature a été réalisée, suivant les lignes directrices de Tranfield, Denyer et Smart (2003). Il a été constaté que la plupart de la littérature est publiée dans une seule revue (Critical Perspectives on Accounting); les bases théoriques, conceptuelles et méthodologiques ont été établies dans les années 90, à partir des travaux de Giddens, Foucault et Habermas; au cours des vingt dernières années, ce type de comptabilité a été utilisé, entre autres, dans des domaines tels que l’audit, l’éducation comptable, la fraude, la gouvernance d’entreprise et la privatisation. De plus, les progrès du courant ont été étudiés dans des zones géographiques telles que l’Afrique, l’Angleterre et le Japon. Ce travail ne prétend pas d’être exhaustif, mais il rend compte des principales caractéristiques de la recherche comptable critique.

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Biographie de l'auteur-e

Hugo A. Macías, Université de Medellin

Economiste, MSc Economics, PhD (c) Administration. Professeur du programme de comptabilité publique à l'Université de Medellín. Membre du groupe de recherche comptable et de gestion publique.

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