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Habermas y su incidencia en la contabilidad Patterns in Neighboring Areas Colombia

Author

Listed:
  • Edgar Gracia López

    (Universidad de Manizales)

Abstract

El artículo efectúa una exploración acerca algunos de los atributos de las teorías de Jurgüen Habermas en relación con la contabilidad. Plantea la importancia de este autor para las ciencias sociales y para la contabilidad. Igual, expone algunas de las características que acompaña la denominada teoría crítica que sirve como base para comprender los alcances de las teorías de Habermas. El artículo, también expone aspectos sobre el concepto de racionalidad y algunos criterios de lo que significa la investigación cualitativa, finalizando, con las posibles tendencias que se manifiestan en la investigación contable desde la incidencia de los planteamientos Habermasianos.

Suggested Citation

  • Edgar Gracia López, 2013. "Habermas y su incidencia en la contabilidad Patterns in Neighboring Areas Colombia," Lúmina. Revista iberoamericana de Contabilidad, Administración y Economía, Facultad de Ciencias Contables, Económicas y Administrativas, Universidad de Manizales., vol. 0(14), pages 88-115, Diciembre.
    • Handle: RePEc:mnz:lumina:v:0:y:2013:i:14:p:88-115
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    File URL: http://revistasum.umanizales.edu.co/ojs/index.php/Lumina/article/view/1085/1190
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    More about this item

    Keywords

    Racionalidad; teoría crítica; contabilidad; investigación cualitativa; comunicación;
    All these keywords.

    JEL classification:

    • D45 - Microeconomics - - Market Structure, Pricing, and Design - - - Rationing; Licensing
    • C78 - Mathematical and Quantitative Methods - - Game Theory and Bargaining Theory - - - Bargaining Theory; Matching Theory
    • O31 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights - - - Innovation and Invention: Processes and Incentives
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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