Investigación contable interdisciplinaria: una aproximación con énfasis en la Contabilidad Crítica

Abstract

This paper is aimed at reflecting on some links that connect Accounting with other disciplines as Accounting researchers often use theories and methods from other areas ir order to do their research work. We consider the scientific method in Accounting research which derives from the recognition of an Accounting’s domain and own object. The work begins with the possible motivations that Accounting researchers and readers of scientific production may have to understand the way research in Accounting is made in cases when it resorts to other disciplines. It also mentions cases which involve the use of theories and methods from other disciplines. Secondly, the paper refers to different ways in which Accounting is linked with other disciplines and theories. It also mentions research studies within the Critical Accounting perspective which have linked Accounting with the so-considered more social disciplines within the social sciences. Lastly, it states the final conclusions which include considerations about the way problems that arise while doing Accounting research may be solved by means of theories and methods from other disciplines.