Is the accounting an objective discipline

Abstract

The accounting is conceived in the society as an objective discipline whose function is to recognize,

assess, and reveal the economic facts that are formed in the business world. From such perception this discipline does not have an impact on configuration of the social reality. Nevertheless, when one has a reflexive view on the images that exist in the social sphere about accounting, it is demonstrated that the real power of this field of knowledge lies in its influence ability, through its representation, in the subjectivity of agents, owing to the great trust the society have on accounting information. Thus, this paper makes a problematic of the accounting idea in its first part and, in its second part, sets out that the accounting encourages a worldview and has a great influence on the students’ subjectivity; although such influence is hard of perceive. In this way, an invitation for reflecting about the social function of accounting knowledge and about the commitment of student community for reaching changes that contribute to a better society is made.