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

Hugo A. Macías

doi:10.17533/udea.rc.332824

Autores

Hugo A. Macías Universidade de Medellin

DOI:

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

Palavras-chave:

pesquisa crítica, contabilidade crítica, teoria, método, estruturalismo

Resumo

O objetivo deste artigo é apresentar um esboço da pesquisa contábil crítica nos espaços onde foi desenvolvida originalmente que possa ser usado pelos acadêmicos hispanoparlantes. Realizou-se uma revisão sistemática da literatura, seguindo os alinhamentos de Tranfield, Denyer e Smart (2003). Encontrou-se que em geral, a literatura está publicada em uma sola revista (Critical Perspectives on Accounting); as bases teóricas, conceptuais e metodologicas foram estabelecidas na decada dos 90 a partir dos trabalhos de Giddens, Foucault e Habermas; nos últimos 20 anos tem sido usada nos campos como auditoria, educação contábil, fraude, governo corporativo, privatização, entre outros e tem sido estudados os avanços e correntes em espaços geográficos como África, Inglaterra e Japão. O trabalho não pretende ser exaustivo, mas informa das carateristicas principais da Pesquisa Contábil Crítica.

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Biografia do Autor

Hugo A. Macías, Universidade de Medellin

Economista, Mestre em Economia, PhD (c) Administração. Professor do Programa de Contabilidade Pública da Universidade de Medellín. Membro do grupo de pesquisa contábil e gestão pública.

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