The emancipatory interest of accounting science. An epistemological journey

Abstract

This brief epistemological look at the ontological horizons of accounting seeks to unravel certain underlying, unobservable philosophical convictions that allow accounting to be founded as the universal science of the common good. The path towards the foundation and legitimation of knowledge and accounting practice is sought, evidencing experiences in compliance with the precepts of authenticity, rectitude and veracity; breaking free of the rationalist and logical paradigms that modernity has developed in the SXX. With the help of hermeneutics and phenomenology, it is intended to visualize the horizon of ontological and gnoseological perception, which at the same time has to become the method, as an emancipatory instrument of the accounting technique to guarantee the common good.

Keywords

• bien común
• epistemología
• emancipación
• ciencia contable