Abstract

ALEGRE BRITEZ, Miguel Ángel  and  KWAN CHUNG, Chap Kau. Paradigmatic approaches in the epistemology of accounting sciences in Paraguay. Rev. ciente. UCSA [online]. 2021, vol.8, n.1, pp.35-41. ISSN 2409-8752.  https://doi.org/10.18004/ucsa/2409-8752/2021.008.01.035.

The general objective of this research work is to analyze the paradigmatic approaches in the epistemology of accounting sciences in Paraguay. It was based on a qualitative approach, a phenomenological design with an exploratory and descriptive scope, analyzing the link between documentation that supports accounting (International Financial Reporting Standards - IFRS) and the foundation of its scientific knowledge. Furthermore, a meta-analysis was carried out from the theories of Mario Bunge and Bertrand Russell. As a main result, it was established that accounting sciences must be re-evaluated from their epistemological status with the creation of theories that support accounting regulations. The main conclusion was reached that the epistemological and paradigmatic analysis in the writing of accounting standards should be inherent support in their applicability and theoretical convergence, as well as their effects in accounting sciences in Paraguay.

Keywords : Epistemology; accounting sciences; paradigmatic approaches; grounded theory; International Financial Reporting Standards.

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