filcontablecol
Summary
The objective of this article is to propose a new debate on the scientific nature of the accounting discipline, from a philosophical point of view taking into account that accounting knowledge, as a discipline of a social nature, and whose main objectives are to obtain and verify the financial information. It has become clear whether this knowledge is scientific or not. Therefore, accounting philosophy can be defined as the application of reflective thinking on accounting practice, whose material object of study is what is done in accounting, and its formal object consists in the presentation of conceptual frameworks that serve as reference, basis and explanation of what is standard compared to what is done in practice.
This article tries tangentially, but not for that reason reflexively, to put in controversy certain reflections on the scientific status of the accounting discipline. On the occasion of the different conceptual distances on the subject, points sensitive to the academic debate are touched on, where questions such as the construction of the accounting research object, methodological variables, epistemological positions and criticism of some accounting approaches are questioned, that from the epistemic they try to find a certain conceptual rigor to interpret the accounting regulations, without revealing that standardization is ultimately a process of rationalization of capital, which evidences a work aimed at elucidating the mechanisms that guarantee and legitimize the power of large corporations transnational companies.
"Either that the subject of accounting knowledge reaches its object through reason (Idealism), or that he does it through experience (realism), or that he uses both reason and experience (eclecticism), it is a fact that man has access to accounting knowledge "
Keywords:
- DISCIPLINARY ACCOUNTING STATUS OF SCIENTIFICITY EPISTEMOLOGY OBJECT METHOD OF ECLECTICISM IDEALISM MOREALISM MONORM REFLECTIVE THINKING SUBJECT
INTRODUCTION
In the decade of the fifties, sixties, and even in the seventies, the accounting practice in Colombia was not given the importance and relevance that it should have, this because our first professionals in Public Accounting, only cared for issuing financial statements that showed dead figures, they did not present any type of analysis or recommendations to the company's management on what it should do to improve its finances, and some even presented figures far from the economic-accounting reality of the company and even worse they did not give any explanation in this regard, this due to the so-called empiricism, since the first professionals in Public Accounting were characters who through the years had acquired sufficient experience in the accounting field,and they wanted to base their knowledge through a university professional degree, this was very good since within these new professionals there were some who saw accounting as the means to understand the economic activity of society, and that is when the information culture was created, but not innate information but acquired through accounting knowledge. Another group of professionals saw accounting as a means to obtain their livelihood and therefore they did not give importance to the new profession, the first professionals loved and respected their profession of accountants, these characters who have made the profession something new and who are concerned with enlarging and giving the place that our beloved but highly questioned profession of Public Accountants deserves.
Given the lack of knowledge of the new profession and the facts narrated, a relegation towards accountants was presented by the managers of the companies, this because if we return a little to the rebirth of Public Accounting in Colombia, we find that They practiced this new discipline, they were not seen as an active part of the company's management, nor were they consulted for decision-making, they always occupied the last corner of the company's offices, together with the fact that a large majority of Accountants were relegated on their own initiative, giving way and showing little leadership. But the situation changed, since from the second part of the seventies, Public Accounting began to be spoken of as a science, and as a professional technique with special characteristics,where the great scholars of the new profession began to appear and they were in charge of promoting the media and accessing the spaces that were banned for Public Accountants, such as company managers, and public positions such as the General Accounting Office. of the Nation, the attorney general's offices, the governorates among others.
Of course, the aforementioned is part of the type of teaching that was issued in some higher education institutions, where we were taught to make financial statements, without knowing the why, the how and the most important thing without knowing the why, for that reason they cataloged us of squares, where the slightest change in any figure distorted the financial statements, having to start over. This was because previously a university education was taught without pedagogy, without philosophy, and without love for the profession.
Historical development of Accounting in the World.
The historical root of the development of accounting from the positivist and pragmatic school founded on Anglo-Saxon doctrine, had a notable impact on accounting thinking, which was fundamentally assumed as a "know-how", that is, first as a technique, which became known over the years as a "registry technique", later it was described as the "value measurement technique" and finally it was called the "information technique".
This circumstance made the accounting investigation process difficult, since, in general, it is accepted that the efficiency of the techniques for the accounting case must be verified in use (because a technique is lawful, it is valid depending on its use.) and "the accounting is perfectly disclosed and justified". (Aguilar, others, 1987: 9).
Accounting being as old as philosophy and education itself, which date from 470 BC There are physical evidences and documents that date back to the 470 BC century and some of them report that in the construction of the pyramids of The accounts were kept in Egypt on papyri, detailing the names of the people and the payments that were made to those who had worked in the construction of the secret passageways where the pharaohs were to be buried, the purpose of such registration was later to kill these people, so that the places that led to the funeral chambers of the pharaohs were never revealed. As we can see, the origins of accounting date back long before social science was discussed, and even long before philosophy was discussed.And only until very recently did we find the way to train public accountants who transcend pure knowledge and take it to the economic and accounting reality of the countries.
As mentioned above, it took us more than four centuries to give the position that our profession deserves, part of this is the fault of the educational model in which we were framed, as it is well known that our learning model is based on experience, since the first public accountants were known as empirical or authorized accountants, these public accounting professionals, because that is what they can be called, because the work carried out by them is considered of very good quality, and they did it under the strictest sense of responsibility and ethics, as these professionals had been saying, they began to enter the accounting faculties of the country, in order to acquire a diploma, which would place them at the level of university professionals,in order not to be displaced by new professionals, in a profession that they managed efficiently.
But they agreed to an education, as I mentioned earlier, without philosophy, without pedagogy and without love for our profession.
The great philosophers of history were par excellence also the greatest mathematicians, it is this direct relation of philosophy and mathematics that supports me in order to make the following argument. Believing that the accounting, economic and social performance of a people, a region or a nation, is determined exclusively by financial factors, is a fallacy, since there are certain extra-financial and extra-countable aspects within society that partly determine economic development. Of the same. One of these aspects that has been receiving the attention of social scientists for the last four decades is the attitude of people towards the regulatory system that governs them. Another factor that has a high influence is educational,since, as stated by Estanislao Zuleta "In Colombia, education is done without pedagogy, pedagogy is taught without pedagogy." and people are educated to occupy themselves under the orders of others, even less educated. It is said that today they are educated for life, where it is considered that the best professionals are those who are prepared to evade the contractual responsibilities that are imposed on us day by day by an increasingly voracious state.
But if we make an analysis of current education we see an education without values, although we constantly see that these are stated by the educational institutions in large fences, and where they constantly write about convergent responsibilities, and with their own logic, both of school and family in promotion of social values. These institutions base their reflections on an exceptional philosopher, "Fernando Savater", who has successfully articulated academic issues with the underworld on ethical and political issues. This philosopher of daily life and the school world has been weaving a very attractive discourse for the youth group, so lacking in quality readings,Although it is true that the interpellations of Savater's work are also directed towards parents and teachers, as educators of the first order and the second order of the second, it is also clear that the philosophical situation goes beyond simple interpretation. that some educators give to the most important aspects of providing an education that trains professionals in the present with a futuristic vision, since it is not conceivable that one is only thinking about the present, when we have a future so uncertain that day by day we It presents many possibilities for improvement, but that many teachers still do not see, and therefore cannot transmit, much less make their students see all the opportunities that the medium offers us every day.As first order educators and second order educators the second, it is also clear that the philosophical situation goes beyond the simple interpretation that some educators give to the most important aspects of providing an education that trains professionals in the present with a futuristic vision, because it is not conceivable that you are only thinking about the present, when we have such an uncertain future that day by day presents us with many possibilities to improve, but that still many teachers do not see, and therefore cannot transmit, let alone show your students all the opportunities that the medium offers us day by day.As first order educators and second order educators the second, it is also clear that the philosophical situation goes beyond the simple interpretation that some educators give to the most important aspects of providing an education that trains professionals in the present with a futuristic vision, because it is not conceivable that you are only thinking about the present, when we have such an uncertain future that day by day presents us with many possibilities to improve, but that still many teachers do not see, and therefore cannot transmit, let alone show your students all the opportunities that the medium offers us day by day.It is also clear that the philosophical situation goes beyond the simple interpretation that some educators give to the most important aspects of providing an education that trains professionals in the present with a futuristic vision, since it is not conceivable that they are only thinking about the present, when we have a future so uncertain that day by day it presents us with many possibilities to improve, but that still many teachers do not see, and therefore cannot transmit, much less make their students see all the opportunities that day to day day offers us the means.It is also clear that the philosophical situation goes beyond the simple interpretation that some educators give to the most important aspects of providing an education that trains professionals in the present with a futuristic vision, since it is not conceivable that they are only thinking about the present, when we have a future so uncertain that day by day it presents us with many possibilities to improve, but that still many teachers do not see, and therefore cannot transmit, much less make their students see all the opportunities that day to day day offers us the means.and therefore they cannot transmit, much less make their students see all the opportunities that the medium offers us day by day.and therefore they cannot transmit, much less make their students see all the opportunities that the medium offers us day by day.
Education has more than 2,400 years of history since Plato, Socrates and Aristotle laid the foundations and methods of it. Throughout that history, humanity has assisted the development of science and technology, and it has been thanks to research, and in particular to research carried out by universities, that man has been able to see the birth of many of the great inventions and developments of science: rockets, biotechnology, genetics, laser technology, radio, astronomy, satellites, supercomputers, artificial intelligence, among others. Since the 1960s, the famous Space Age has been working hard, where man has managed to conquer space, for which he required the mastery of many specific technologies, sciences and abilities and, curiously, it was the launch of the first rocket.Russian the “Sputnik”, the one that would make the foundations of what we know today as the Internet be laid. More than forty years have passed since that initial event that marked a new development, which focused on American Universities, and which today has exceeded all geographic barriers. Since currently more than 200 nations have some kind of connection to the Internet, and only 37 countries are missing to connect to this network of networks. But many will wonder what all these scientific and technological advances have to do with educational training and especially with the training of public accountants. The answer is very simple, since it is the professionals of the public accounting who give public faith about the costs and expenses invested by the countries to produce knowledge,and they are the calls to evaluate the cost benefit ratio that must exist in each of the new inventions.
That is why the responsibility that public accounting programs have in the training of integrity professionals, and above all ethical, from a philosophical point of view, is understood as philosophical teaching, that which gives us the possibility of thinking things, of ask questions, to see the contradictions, assuming this teaching in a very broad sense, in the Greek sense of love, love of wisdom, and knowledge.
Within this context, it is worth highlighting a new genre of analysis within educational processes, where it is more important for the student to learn to think, rather than to repeat or mechanize, and with this, they will be inaugurating or giving way to a vein of writing that It will greatly enrich the academic cadres of the programs, since it is about training the new writers of the 21st century, people who, from an investigative perspective, are called to write the new paths that must be followed by the professionals of the public accounting in the country. The training of these professionals must be based on the application and development of theories that enhance or dimension the teaching of accounting, seeking to strengthen the theoretical - conceptual foundation,that allows students to understand the importance of thinking and love accounting as an essential field of knowledge, because it is about promoting a culture of research in accounting topics, since all men by nature want to know each time more, deepen their studies and specialize in a specific field of their own knowledge. As Aristotle stated. "The process of training a professional does not end with the culmination of university studies"; man learns as he inquires, imagines, and believes permanently. (See Concept map on theories and knowledge)since all men by simple nature want to know more and more, to deepen their studies and specialize in a specific field of their own knowledge. As Aristotle stated. "The process of training a professional does not end with the culmination of university studies"; man learns as he inquires, imagines, and believes permanently. (See Concept map on theories and knowledge)since all men by simple nature want to know more and more, to deepen their studies and specialize in a specific field of their own knowledge. As Aristotle stated. "The process of training a professional does not end with the culmination of university studies"; man learns as he inquires, imagines, and believes permanently. (See Concept map on theories and knowledge)
The history of accounting, therefore, as a field of knowledge, is embedded in the history of capitalism, while it serves as a substrate that provides capital with a certain "scientific rationality" to provide solutions to the new demands arising from the world. modern, expressed, among others, by the formation of "an ever-expanding global global market that encompasses everything, capable of the most spectacular growth, capable of wasteful and appalling devastation, capable of everything except offering strength and stability"
It is in the fragmentation or rupture of the feudal order, where new economic and social information needs are created that simultaneously demand the emergence of innovative ways of knowing, as well as technical tools for manipulating the transactional scenarios of the new economic and business map.
On the other hand, it is necessary to gather how accounting knowledge from its gestation period was necessarily compromised with a clearly utilitarian and pragmatic thought, where the assumed perspective was limited to the technical-instrumental dimension of the doings, where a one-dimensional form was installed of judging and evaluating the results of a knowledge whose vectors had to do with the action of an efficient and practical world, without taking into consideration the fundamental value of the knowledge of creating, in the Kantian way, a "world for itself", where, as the material world is transformed, the subjective and autonomous world of knowing is also transformed.
It should be noted that for our students to create, imagine, design, the first thing they must do is learn to learn, unlearn and relearn, the objective development of specific knowledge depends on it, and if these knowledge are fully understood, they can be understand and apply the knowledge of academic programs, if we align ourselves and submit to the speed with which the change has been taking place, we will not be able to enter a new training process that allows us to revolutionize our educational system.
That is why accounting from its gestation process as a discipline, retracted and subsequently developed its practice through experience. For this reason, accounting reflection placed its concern on the construction of accounting applications, rather than on the centrality of epistemological reflection, so that from the rigorous theoretical construction problematize the field of its action. Therefore, it considers its work as the passage from the "facts" of reality to knowledge, and it is well known that empirinductivism does not recognize a fact in science as dependent on theories and systems of metaphorical rules.
Design Proposed by Abel María Cano Morales.
Dawn of Accounting as a social discipline
The social discipline that we know today as Public Accounting, has its origins first in accounting and later in auditing, although this sphere of universal knowledge may have arisen when primitive man needed to keep account and reason of his belongings, and Even as mentioned above the foundations of accounting may lie in the construction of the Egyptian pyramids. Therefore it is risky to affirm that, like mathematics, accounting arises before writing itself.
Although he does not have the name of the first Public Accountant, it is very likely that he was an apt bookkeeper in the service of some merchant.
Development of Public Accounting as a futuristic profession
With the liberalization of the economy and the development of telecommunications beginning in the early 1980s, investments began to focus on countries whose attractiveness included the quality and / or cost of labor. Multinational companies began to diversify their operations so that, for example, management, research and development was located only in rich and scientifically advanced countries, while production could be located elsewhere. It was possible to quickly end an activity in a given location and move it to another country or continent (Dunning, Chesnais 1993).
It was in the national interest, both in Europe and in the rest of the world, to educate a large proportion of the future workforce so that it reached a higher level than that of other countries. Educational systems had to be competitive at the national level but mainly at the international level.
From this premise, a global competence and an unprecedented professional qualification began, before which we ask ourselves. What is the international measure of knowledge, skill and ability? A high level of learning and demonstrable intellectual performance are essential conditions for qualified work in complex production systems from an organizational or high-tech point of view.
A refined ability to communicate both linguistically and numerically, an aptitude to understand logical processes, and an ability to draw conclusions from basic scientific principles, transmitting them in a timely manner, are essential for all qualified jobs, especially in accounting..
Businesses, no matter how large, are complex systems. Entering this type of work requires sophisticated intellectual preparation that encompasses the capabilities of abstraction, logical connection, and systematization (Drucker 1993). However, workers need to be able to learn the work system from a specific employer rather than having a set of general skills related to a trade or profession that are valid for different companies. Learning, decision-making, and problem-solving skills are important, and count for a lot in the job requirements. In addition, there are the values of cooperation to participate in teamwork, acceptance of individual responsibility for the result of the work (and, in some cases),the ability to think differently, imagination and professional ethics.
Although it is well known that the professional of Public Accounting, shows great apathy to teamwork, to share the knowledge acquired in the development of their profession, as if they had been written, and as if the knowledge was only for a few.
This presents us with a new problem of what pre-employment education should be like. That university educational institutions have to offer, within which they must be configured, extensive intellectual preparation by university educational institutions, and for the specific training that will take place in companies. A set of converging theoretical skills needs to be developed, even if teachers and students do not have a very clear idea of how those skills will be specifically applied in work-oriented training and professional development. But it is also necessary to encourage individualistic, divergent and self-sufficient thinking, as well as a set of moral and social attitudes. The intellectual basis for the necessary learning is clear.The superstructure of less standardized capabilities is still shrouded in a dark haze.
At the insistence of some incumbent rulers that higher levels of student achievement be achieved, he becomes reductionist because severe financial pressures demand very tangible educational results. There are international economic pressures on governments to reduce public spending, despite the apparent conflict that this entails for the need to improve the educational quality of Public Accounting professionals in our country.
The global movement of investments is affected by the comparative levels of auditing of both companies and employees. If taxes impose an increasing cost on a country, they become a brake on the movement of capital. As a consequence, tax cuts prevail to try to attract more investments, and given this we must ask ourselves the following question: Why continue to train professionals in Public Accounting in a country with so many regulations and with so few opportunities for development and personal growth?
It is undeniable that globalization stimulates the emergence of a dichotomous culture. Industrialization destroys the environment, deprives work of personal meaning, its rationality escapes us, it can lead in an impossible way to foresee the loss of jobs, and it does not satisfy the emotional and spiritual impulses as its prophets have admitted (Bell 1976). So an economic life that produces the material benefits that most people want only has a rational instrumentality that does not satisfy the deepest impulses.
Understanding the development and adoption of technologies and their penetration at the household level is increasingly accelerated. Thus, for example, according to a report from Forbes Magazine that studied the time it took to reach 25% of American homes of great inventions since the end of the last century, it was found that the car required 55 years (year of invention: 1886), electricity 45 years (1873), telephone 36 years (1876), radio 28 years (1906), television 26 years (1926) personal computer 17 years (1975), cell phone (1983) and finally the Internet from the appearance of www. (1991), has achieved this in just five years, making it the fastest-spreading invention in all of human history. The implications of the Internet for people's lives have yet to be clarified,However, the impact that we are seeing on communications, commerce, entertainment, business, and especially, is interesting to approach the implications on education, especially at the university level.
We can say that if these tangible inventions took so long to reach homes, as people understood, that these would improve their living conditions, we must be patient and wait for our professionals to identify the strict meaning of scientific education, based on pedagogical ideas that concatenate thought, theory, practice and creativity, since as José Martí mentions. There are two factors that have influenced the sparse treatment of educational pedagogical ideology in the first place "and in this he identifies himself with almost all the builders of America" the man of action concealed the man of thought, and it is hard work not to be carried away by the charm of his human and poetic profile, to penetrate the twists and turns of the merely intellectual.
The second reason analyzed by Martí, is related to a certain way of understanding "the pedagogical" based on the relationship that is established today between education and life. With this approach, which was alien to the pedagogy of yesteryear, without breaking human unity, everything in it of literary expression or political concern can help us understand him as an educator and thinker of education, and this is what You really need to think about education, love education and strengthen knowledge.
José Marti wrote little about pedagogy, but enough that it is impossible to make an exhaustive analysis in a profile like this.
What he was very clear about was the idea of pedagogical education, because among the multiple definitions he gave of education, this is the one that most attracts attention. "Education is the empowerment of men to obtain with relief and honesty the indispensable means of life in the time in which they exist, without working, therefore, obeying the delicate, superior and spiritual aspirations of the best part of the human being". From this point of view, education has an inescapable duty to man, to conform to his time without deviating from the great and final human tendency. To educate is to deposit in man all the human work that has gone before him; it is to make each man a summary of the living world, to put it at the level of his time, to prepare him for life. "Educating is giving man the keys to the world,which are Independence and love, to prepare him the strength to go through it by himself, with the joyous step of natural and free men ”
In these definitions there are two central ideas of the pedagogical conception of education as the "preparation of man for life", without neglecting his spirituality and it is the "conformation of man in his time", being able to interpret that education represents for the individual conquers his autonomy, his naturalness and his spirituality.
It is clear that we must first distinguish between education and instruction. The first is about feeling, while the second is about thinking. But, at the same time, we must recognize that there is no good education without instruction, since "moral qualities rise in price when they are made by intelligent qualities." This difference comes to our aid, to grasp the meaning of education as the attempt to "deposit in man all the human work", to "make each man a summary of the living world until the day he lives." Education, understood as recapitulation, is possible only through instruction. But, as a conformation to a time and capacity for freedom and spirituality, education is achieved only by what it is essentially:a comprehensive cultivation of human faculties and abilities.
There is a great debate about the character of the new phenomena of relativism, sentimentality and individualism. The main question, as far as education is concerned, is whether there is a rejection of optimistic rationality in favor of hedonistic and narcissistic nihilism or a return to old, often local, values. Undoubtedly, an educated and versatile "modular man" has been held to have sentimental values hidden behind rational understanding, both in Europe and in Islamic fundamentalism (Gellner 1994, 97-108).
This raises a number of educational problems. An education with an economic accounting vocation that requires very high uniform levels, and must provide a certain degree of equal opportunities that prevents some ethnic groups from being economically damaged to the point that not only does inequality intensify, but ultimately term the social destruction of some groups, reason that leads to ethnic civil wars (including wars between gangs of the urban dispossessed). On the other hand, the endemic lack of meaning in instrumental economic training requires that other forms of education be available. There are questions about whether this alternative education should be local, individualistic or subcultural, which would promote rupture and social disintegration;or on whether it should derive from old national identities that by themselves can drive social discrimination by associating with the old ruling classes and, incidentally, contributing to fueling xenophobia.
The options are not completely open. Just as some educational systems have advantages in participating in a new world economic order, other educational traditions have been stronger in responding to different multicultural, community, and individualistic demands. Despite the fact that politicians focus on internationally competitive 'economic' education, the agenda of global education also involves examining the strengths and weaknesses of cultural educational traditions, which can be so intense and varied across countries. like the economic ones and with similar inequalities, but with the capacity to offer individual and communal satisfaction as well as tolerance and intercultural accommodation.
European humanism, rationalism and naturalism can be the starting point. There is also a need to explore national and local variations within each tradition, their tensions, and their ability to evolve. Curricular inheritance can be traced through writers whose ideas are known because they embody the essence of a widely accepted tradition, which can be studied through evidence of historical and contemporary curricular practice. The humanistic "corpus" may begin with Plato and continue to Erasmus, but it contains a wide range of national and local expressions including, for example, Locke in England. The rationalist encyclopedic point of view has more diverse sources that also include those of ancient Greece.Descartes' philosophy may have underpinned rationalism, but its educational application can be more fully studied in influential educational thinkers such as Comenius, who preceded Descartes. Naturalistic views have universal expression in Rousseau's ideas, but many later proposals are specific to specific countries and cultures.
There is an important difference between humanism and rationalism as an elite, between the public traditions developed to educate citizens and the naturalistic concepts that have the starting point in the person or in the basic community. Durkheim, in the last two chapters of his seminal work on education, contrasted the humanistic concern with the "extreme diversity of sentiments that have stirred the human heart" with the rationalist interest in the "procedures with which human reason has taken progressively control of the world ”(Durkheim 1977, 339-40).
Rather, naturalistic views reject the person's submission to a foreign body of knowledge and seek knowledge in the concrete, the private, and the natural. The history of Western pedagogical thought since the late eighteenth century can be seen as an attempt to make sense of Plato - from whom both humanism and rationalism are derived - and Rousseau's naturalism. Confrontation is still central to all Western education.
Humanistic views start with the human character and its potential, rather than the structure of the physical universe. The central objective is to develop qualities in young people that will serve them later in life, by becoming familiar with the great achievements of individuals of past generations.
European humanistic education can be rejected as archaic. Plato's recommendation to give a moral education to a political elite has been responsible for the social privilege and anti-industrial attitudes of later times that deprived the education of the masses of any real purpose. Perhaps respect for past heroes has led to passive conservatism or a lack of realism.
A new evaluation is necessary. What unites the great traditions of knowledge of the entire world is its humanistic goal. Confucian, Vedic, and Islamic educational values have been as moral as Plato's, yet Confucius's have proven to be not as far removed from the utilitarian mass education of the late 20th century as they are from Europe. Rousseau's approach to an individualistic, libertarian, and naturalistic education culminated in a humanistic study of history in adulthood (Rousseau 1993, 197-208). Criticism of western modernism in the mid-twentieth century requires us to rethink education that rejected it as traditional.
This is in contrast to the German approach, in which a humanistic education is only offered in the universities after a thorough cognitive and logical education has been completed in the secondary schools. In this way, the commitment to learn for learning, including the commitment to acquire the previous cognitive and intellectual foundations and despite how unappetizing it may be, can be part of an authentic humanistic education.
The rationalistic view of the content of learning and teaching is associated with a systematic view of the physical world. To understand the meaning of this universe and ultimately to change it, one would have to develop the capacities for logic, deduction and abstraction, along with synthesis and systematization. The procedure is that group of subjects such as languages, mathematics and science, by which these qualities can be better developed. But useful knowledge is also external and standard, so the student should cover the encyclopedic kaleidoscope of all legitimate areas for as long as possible. The private and the irrational are strictly excluded.
These attributes form an image almost identical to that of English humanism in the 19th and 20th centuries. Its history, like that of humanism, goes back to ancient Greece. Plato believed that rational knowledge was the necessary preliminary basis for philosophical and moral education. This idea permeated medieval education through scholasticism. However, its contemporary origins are revolutionary in the seventeenth century, in the Enlightenment of the eighteenth century, and then in the French Revolution of 1789, projecting through a historical parenthesis in the nineteenth century, until the socialist revolutions after 1917. can be considered with certainty as the foundation of the technological revolution of the second half of the 20th century. Despite this, this rationalism is imperfect and offers no real meaning or personal satisfaction.It may not even continue to serve future professional financial needs.
The main obstacle to free access is student alienation, which is the endemic response to the rationalistic learning project. It is not just about the pressure of having to study a certain number of subjects. Philosophy has been considered, even by the best students, as a minor game. Rationalist encyclopedism, ultimately, is a way of imposing an unrealistic and standardized conceptual system on a real world of individuals and small-scale subcultures. The person has to surrender her perception of the real practical world and her emotional impulses to this system.
The person must be conceived as a subject who must responsibly self-configure through educational dialectical exchange. (Freire)
According to TW Moore, “the philosophy of education is basically to formulate a critical comment on educational theory, and this, in turn, consists of several theories of different scopes and levels of complexity, ranging from simple theories of teaching to theories on a large scale allied or associated with some social, political or religious position ”(Introduction to the philosophy of education, 1996). Johann Friederich Herbart (1776-1841) is considered the father of pedagogical science for his different writings on it and his dedication. He admired the pestalozziano method, because he observed that man "is incessantly educated by circumstances: he needs art to manufacture it, to build it, so that it acquires the right form"; understood that the pestalozziano method consisted of that,“In that more than any other preceding method, he understands that it is necessary to edify the infantile spirit, to construct to it a determined and clearly intuited experience; not act as if the child already had experience, but take care that he gets experience ”. (Quoted by N. Abbagnano and A. Visalberghi in History of Pedagogy)
Thus, if ethics allows us to project the ends of human life (and therefore the objectives of education), psychology presents us with the situation of human existence, so that the pedagogical problem is substantially redirected to a problem of method: what procedures to follow to reach the ends, based on the psychological data.
Also the tripartition of philosophy (typical of post-Aristotelian schools) in logic, physics and metaphysics manifests itself, in comparison with the Aristotelian classification of sciences in: 1) theoretical (they have as their object knowledge), 2) practical or normative (they have praxis) and 3) poetic or productive, whose purpose is the production of objects: the arts and crafts, which a part of the "theoretical sciences" (mathematics) have abandoned philosophy itself and are propedeutic to it.
The picture of the seven future liberal arts was completed only in the 1st century BC, although the program as a whole (which put the mathematics of the Platonic curriculum after the literary training sustained by Isocrates and his school) dates back to the beginning of the 4th century. (Excerpted from the Dictionary of Educational Sciences directed by Giuseppe Flores d'Arcais, 1990)
Education, as a totally social fact, is present always and wherever there is, even very fragile, an organization of society. For this reason, René Hubert (1885-1954) states: “As the study of the elemental forms of religious life highlights some essential social characteristics of this phenomenon, so also the study of the elemental forms of education reveals its original nature, presenting its simplified and brief outline. Education, in rudimentary societies, is essentially a progressive ritual initiation into group beliefs and customs. This translates into spontaneous participation in the use of their practical techniques and in their way of life.
Hellenism opened the way to professional education, not only in relation to the vertices of knowledge (with the great specialized articulation, which occurs at the level of university-type schools, and with the tendency of each of the disciplines to establish themselves in his own autonomy) but also with the tendency of the base culture (music, gymnastics and literary reading) aspiring to the formation of the integral man.
It is in this context that we could speak of conservative or reformist or even revolutionary theories (and their corresponding praxis), in accordance with the relations established between the present and the past, even, being able to speak of utopian theories, not only in the sense that they do not seem to be able to find their correspondence in praxis, but precisely in so far as they are offered as a proposal devoid of place in time and space.
This approach is characterized by the following forms of definitions:
1) Philosophical:
- It is educated for life. There are universal truths that do not admit any discussion. The cultural is what remains, it can be revalidated and therefore it is static. There are certain mathematical postulates (Axioms) that do not admit discussion about their reason for being. The essential of man is repeated in all places and situations.
2) Pedagogical:
- Learning is subordinate to teaching. There must be an assimilation of the philosophical foundations. There must be a direct relationship between the specific knowledge and the knowledge specific to each profession. Effort in the mastery of concepts precedes action. as a basis for improvement and life lesson.
3) Didactic regulations:
- The exhibition is the basic methodology for the transmission of knowledge. In the repetition of physical or mental activities is the key to educational growth. The contents of the teaching are logically arranged in programs designed by the teacher that relate the student with values permanent.
Between these points, which we consider essential in the traditional school, there is coherence and conceptual unity. Thus conceived of education, it is linked to the criterion that the accumulation of knowledge is the most important thing to take into account and, therefore, the direction of the educational process is oriented from the outside to the inside of the student. Intellectual content is a priority.
The foundations that constitute it were not all given at once, nor for a specific time. Much less were they the product of systematic elaboration from key figures in universal pedagogy.
For this reason, it is necessary to specify and differentiate what is meant by traditionalism in education, from before the 18th century to the early 1900s and what we understand by traditionalist attitudes today. Today's traditionalism is the product, in some cases, of a defensive act of the school or the teacher that could not explain (scientifically) the actions of the child in the school structure, or in other cases, of an intention that via rigid control of the student, at the cognitive level, in their ways of relating to their parents and their superiors. This will help the enduring of economic and social structures that begin to be questioned outside the school environment.
Awareness, the ultimate goal of the pedagogical conception, through which the person reaches his critical, objective and conscious capacity, based on his intended reality. (Freire)
G. Stanley Hall (1844-1924) is usually remembered as one who knew how to unite the speculative aspect of the philosophy of man with the empirical attitude stimulated by the birth of the new sciences; Using the Darwinian conception of evolution, he concluded that the successive stages of the development of the human species had progressively modified its genetic structure. The law of recovery, which was its logical deduction, interpreted the successive phases of individual development as repetitions (determined generically) of the biological evolution of our species; This results in the low weight recognized for environmental factors in the evolutionary process and the limitation of educational intervention to protective functions of each of the phases and behavioral manifestations,considered in any case positively because they were preparatory to the successive ones.
Man, person in the process of liberation, being who does not constitute an oppressor, but who strives to study and achieve the humanistic and historical task of liberating himself and liberating the oppressors. (Freire)
Subsequently, Laurence Viennot (1976), with rigorous studies, drew attention to the teaching / learning problem that questioned the effectiveness of teaching where the results seemed very positive. For students not only finished their studies without knowing how to solve problems and without a correct image of scientific work, but the vast majority of them had not even managed to understand the meaning of the most basic scientific concepts, despite repeated teaching. Relevant was the fact that these errors did not constitute simple oversights or momentary mistakes, but were expressed as very safe and persistent ideas, similarly affecting students from different countries and levels (including a significant percentage of teachers).
Although interest in preconceptions is recent, there are precedents that called attention to the "prehistory of learning" (Vygotsky 1973) or referred to the fact that it is often "known against previous knowledge" (Bachelard 1938). Without forgetting the works of Piaget (1971), which set out to trace the psychological origin of notions to their pre-scientific stages, or Ausubel (1978), who states: "If I had to reduce all educational psychology to a single principle, I would state this: find out what the student already knows and be taught accordingly ».
It is for this reason that many authors conceive education as a pure act of creation, of wisdom, of valuing knowledge, and taking it to a maximum state of art, education should be conceived as an act of love, both for those who receive it As for those who impart it, that is why for the true teacher, education is a constant creation and the main agent of that creation is the teacher, who will make his disciples creators.
Therefore, it is not possible to speak of the pedagogical act, ignoring its philosophical essence, pure full of truth, because as the pedagogical act has been manifesting it is a concrete relationship of human beings nourished by love, a belief that justifies that it advocates the establishment of Own ideas, based on the principle of individuality as an essential factor of education, is presented precisely as one of the central ideas of pedagogical thought, together with a philosophical development. Truly, that individuality is presented as what the European pedagogues of the early twentieth century would call the regulatory element of education.
As it has been stated along these lines, if we want to train a full-fledged, qualified, capable public accounting professional, who not only refers to fulfill his repetitive task, but also transcends, who is a creator, a thinker and to fully identify his mission, to design his own life project, it is necessary to resort to what some authors call scientific education.
In accounting we find the structures in accounting information whose minimum expression is economic data, and whose purposes are to train free-thinking men and women, capable of knowing that education without philosophy, without love and without art is not well conceived., and that the same happens with our training as public accountants.
Because an educated society will never be violent, this is equivalent to saying that an educated people is a free people, that it has a high degree of intelligence development, that it is an instrument of individual autonomy and a pillar of the progress of peoples. Since there is an obvious divorce between education and violence.
It is necessary to be clear that "scientific education", opposing it, or distinguishing it, from the education that is called "classical", "literary", "formal" or "ornamental", a subject on which it did not stop undergoing the Spencerian influence, although in a sense expanded by a poetic love of nature. It is what we can consider as a spiritualized naturalism and not a biological or materialistic one, closer to Rousseau than to Spencer.
It is about finding true and deep trust in scientific and philosophical education, since it explains why a radical reform of education is constantly demanded. "Where does his apparent" scientism "come from? We have already said that all the importance that was attributed to scientific education stems from his desire to make useful and independent men.
In order to give the qualification of scientific training to the Public Accounting Office, we must change many biases that do not allow accounting to advance on the path of scientificity, because it is important to bear in mind that accounting remains the same, that it has not yet changed. function and much less of paradigms, it serves, it is purified and it is rethought, but not to change but to go back on its own steps, today the same thing happens as it did some centuries ago, where it was said that the accounting formerly contributed to maintaining and improving the dominant position of the great economic powers, formerly that of the feudal lords and the church and currently that of the same church, that of the governments in office, and that of the great businessmen,Mainly, it continues to contribute to companies and governments continuing in their positions, even if they are outside the norm or simply because the interests of the entrepreneurs determine it. Accounting continues to base its functionality on registers according to double entry, on the mechanics of debit and credit as postulates of economic equality, does not take into account the futuristic vision of economic reality, as a slightly new element, its final product, The information, both qualitative and quantitative, is oriented, in large part, to setting out only on paper the objectives and qualities with which it must comply compulsorily.Accounting continues to base its functionality on registers according to double entry, on the mechanics of debit and credit as postulates of economic equality, does not take into account the futuristic vision of economic reality, as a slightly new element, its final product, The information, both qualitative and quantitative, is oriented, in large part, to setting out only on paper the objectives and qualities with which it must comply compulsorily.Accounting continues to base its functionality on registers according to double entry, on the mechanics of debit and credit as postulates of economic equality, does not take into account the futuristic vision of economic reality, as a slightly new element, its final product, The information, both qualitative and quantitative, is oriented, in large part, to setting out only on paper the objectives and qualities with which it must comply compulsorily.
What happens is that accounting information is the end product of a process that is based on economic records, which is about the same reality that your daily life finds, only for some people to manipulate part of that information and discard the most Useful, because they do not base their decisions on this information because they consider it unreliable, this conditions not so much what is going to be produced but rather what is going to be delivered to the users of the information according to their specific needs.
To the supposed paradigm of searching and registering the truth, only one new element has been added, which again has very little, and it is the attention of users and their needs, this is because after the economic crisis of 1929 - 1930, awareness of the need to make accounting information public was acquired, in order to anticipate and avoid another similar situation; although this has also failed.
In an article titled Accounting and Economic Development; A challenge for the 21st century, Túa Pereda affirms that one of the consequences of the utility paradigm is "obtaining balanced and adequate economic development", rather, it means that discipline contributes to perpetuating social inequalities, because In the countries of the world, economic development is only the benefit of a few thanks to the exploitation of many.
A science is essentially an object of knowledge and a method for its apprehension, approach, interpretation and analysis; method that will be defined by the nature of the research object. That is, every method depends on the object of investigation which is mediated by processes of meaning, intentions, symbolizations and interests of the epistemic subjects that build them. The method, then, translates into a set of postulates, rules, norms, institutionalized - for what Thomas Khun has come to call the socially recognized scientific community.
Now, cognitive activity is not controlled by the apparent, by the obvious, by the visible and immediate, nor by direct individual observation. Man, in his cognitive eagerness, has the ability to symbolize and build universes of representation and ways of representing, abstracting himself from direct impression and, when he performs this critical exercise, he molds and organizes both extra-subjective reality and his own subjectivity. Only at this stage, it can be said, that the challenge of problematizing reality has been assumed, which is nothing other than to construct objects of knowledge.
This instrumental, eminently positivist vision, uncritically accepts the manifest destiny of the society in which one lives, from which the conservative and legitimizing character of the social order that accounting has had since its origins as a discipline follows.
The Necessary Conceptual Review of the Accounting Framework
In the absence of an epistemological matrix for the development of an initial plan - following the Lakatosian conception of research programs - that would give continuity to the members of a disciplinary collective, accounting as a conceptual body fatally took refuge in the instrumentalization of its practice, the which was subsumed in the institutionalization of a regulation summarized in a series of conventional guidelines called generally accepted accounting principles, whose form of "legitimation" is executed with the almost coercive authorization of a regulatory body, which by "magic" acquires the all-encompassing power to dictate pragmatic standards, predators of any evaluative concern of theoretical construction. In this sense, then, The accounting standardization system is a feature of the western economic system, which acquires professional operational status at the international level through the IASC (International Accounting Standards Commission), and at the level of the Latin American continent through the AIC (Inter-American Accounting Commission ». (Aguilar, others, 1987: 10).
The transformations that have taken place and that are taking place with greater speed in the contemporary world reveal the notable limitations of the positivist perspective. The profound mutations of world power related to the information technology revolution, economic globalization, a vast theoretical revolution, the automation of capital, etc., are sufficient indications to renew the theoretical accounting arsenal that allows facing the type of problems posed and the ways of organizing the responses, in correspondence with the tendencies of change of the society of the future, for which it is an imperative to reconstruct the epistemological and organizational assumptions of the accounting discipline.
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