Conhecimento Contábil no Contexto das Ciências Sociais e a Investigação Científica

Abstract

This article intends to contribute in the construction of a conceptual analysis context,starting from the understanding of the agents’ behavior particularities involved in the contextof the social sciences, the potential inclusion of the Accountant’s action in the organizationsand Society and the need that the limits and possibilities of its action and formation also haveas reference the organizational decision and the relationships that settle down among thesocial cells and between these and the Society. For so much, it was looked for, firstly, toevidence the characteristics’ repercussions of the social sciences about the accounting andits professionals’ action. In consequence, an analysis structure of the Accountant’s action isproposed starting from the paradigms model of the scientific knowledge of Burrell & Morgan(1979), (functionalism, social relativism, radical structuralism and neo-humanism) and itsunfolding for the accounting. The article seeks with that to subsidize the choice of theinvestigation methods in accounting that are current from the ontological and epistemologicalconcepts of the researcher and of each discipline characteristics of the accounting knowledge.This segregation ends up being reflected directly in the methodologies of acceptable researchin each investigation focus and in the posture adopted by the several organizational agentsthat permeate the social cell.

Keywords

• accounting
• social sciences
• paradigms
• research