Research problems in accounting and problems in accounting research.

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Published: Jan 30, 2014
DOI: https://doi.org/10.21676/23897848.830
Keywords:
research problems in accounting, problems in accounting research, epistemology of accounting, ontology of accounting, research, epistemological turn.

Main Article Content

Henry Antonio Romero-León
Universidad Central Bogotá

Abstract

AbstractThere are two questions being raised here regarding the accounting research and foundational research problems in accounting as a dynamizing agent of the discipline progress. Research problems in accounting and problems in accounting research derived therein have been discussed, through a diagnostic process, including a description of the main issues in these problematic research areas. By way of example, research topics published in the main accounting journals will be presented, with the intent to overview the worldwide research trends in accounting. The problem facing our argument was the necessity to distinguish between the two main problems identified as affecting the research practices in a historical basis, in order to understand that providing conceptual and analytical clarification concerning the accounting knowledge may contribute to the elucidation of this problem. Thus, it was established that under these circumstances is not the same to conceive the research challenges as the main issues in research as a human activity.  

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How to Cite
Romero-León, H. A. (2014). Research problems in accounting and problems in accounting research. Clío América, 8(15), 75–82. https://doi.org/10.21676/23897848.830
Issue
Vol. 8 No. 15: January – June 2014
Section
Article

This journal provides an open access to its content, based on the principle of offering the public free access to research, helping to increase global knowledge exchange. Likewise, the printed version is freely accessible and has no associated costs per publication.

Author Biography

Henry Antonio Romero-León, Universidad Central Bogotá

Especialista

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