Publication:
Social research evolution in management accounting : reflection using Bunge’s theory

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dc.affiliation.dptoUC3M. Departamento de Economía de la Empresaes
dc.contributor.authorBarrachina Palanca, Mercedes
dc.contributor.authorRipoll, Vicente
dc.contributor.authorGago Rodríguez, Susana
dc.date.accessioned2010-03-16T12:31:24Z
dc.date.accessioned2010-05-24T12:37:14Z
dc.date.available2010-05-24T12:37:14Z
dc.date.issued2004-05
dc.description.abstractActually Management Accounting is considered for an important group of researchers as a social science. This is a consequence of an evolution from an economic view to social-oriented perspectives. Following Mario Bunge’s theory, we establish that break point in 1980s. Until 1980s, the accounting research was dominated by an economic analysis with both utilitarian and cognitive objectives. The scientific growth was in surface, without any relevant change in the foundations of Management Accounting. The development of new concerns regarding social implications promotes a growth in-depth in the 1980s. Socio-economic analysis, both in interpretative and critical research, is developed following utilitarian and cognitive objectives. We defend that Management Accounting, to consolidate its status as a social science, needs an evolutionary, reflexive and trans-disciplinary thinking, in both theoretical and empirical dimension. Utilitarian and cognitive approaches must be developed and in a coordinated way. Dialogue between different theoretical perspectives will support the utilitarian objective. Dialogue between different methods and findings, in particular case studies, will contribute to both utilitarian and cognitive dimensions
dc.description.statusPublicado
dc.format.mimetypetext/plain
dc.format.mimetypeapplication/pdf
dc.identifier.bibliographicCitationCritical Perspectives on Accounting, 2004, v. 15, n.4-5, pp. 701-713
dc.identifier.doi10.1016/S1045-2354(03)00056-X
dc.identifier.issn1045-2354
dc.identifier.publicationfirstpage701
dc.identifier.publicationissue4-5
dc.identifier.publicationlastpage713
dc.identifier.publicationtitleCritical Perspectives on Accounting
dc.identifier.publicationvolume15
dc.identifier.urihttps://hdl.handle.net/10016/7366
dc.language.isoeng
dc.publisherElsevier
dc.relation.publisherversionhttp://dx.doi.org/10.1016/S1045-2354(03)00056-X
dc.rights©Elsevier
dc.rights.accessRightsopen access
dc.subject.ecienciaEmpresa
dc.subject.otherResearch evolution
dc.subject.otherManagement accounting
dc.subject.otherSocial science
dc.subject.otherBunge’s theory
dc.subject.otherUtilitarian objective
dc.subject.otherCognitive objective
dc.subject.otherGrowth in-depth
dc.subject.otherGrowth in surface
dc.subject.otherCase studies
dc.titleSocial research evolution in management accounting : reflection using Bunge’s theory
dc.typeresearch article*
dc.type.reviewPeerReviewed
dspace.entity.typePublication
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