This article shows that the proposal made by Karl Popper in the theory of trial and error in the science and politics of Critical Rationalism show clear vestiges about the possibility of investigating International standards as a model of adaptation to the environment of the Colombian economy, the which in turn allows us to formulate hypotheses where the critical medium starts from the possible and the impossible to have reliable adaptations in the standards of accounting theory.
Introduction
Taking into account the analysis of accounting from Critical Rationalism in this article, the theory proposed by Karl Popper applied to International Accounting standards is mentioned, starting from a model of general standards to a model of particular standards of adoption to the needs of each environment which goes hand in hand with accounting harmonization, where adaptation is essential, providing quality and security to companies in the country, since these allow for the improvement of accounting regulation at the national level.
It is important to mention that there are other authors such as Tua Pereda, Richard Mattessich, David Hume and Kant among others, who argued at the time that the adaptation or introduction of accounting models typical of a different system carry advantages and disadvantages when adaptations are implemented to accounting standards existing within an environment, aspects that show us a light on the appropriate application of foreign models to existing models and their inference in accounting theory.
Harmonization as a model in the Accounting Environment
Harmonization can be defined as “harmonizing or making two or more parts of a whole disagree or reject each other, or two or more things that must meet the same end (according to the Spanish language), also to harmonize is to agree or reconciling existing standards, in a nutshell is to adopt a system and adapt it according to requirements. In accounting harmonization, a process of standardization of different practices is carried out to achieve uniformity in the information management processes applied to a society or community outside the one originally designed.
Accounting harmonization appears due to the opening of companies to the international market and as a consequence of the need for a comparison to be made between the information they offer.
These international accounting standards are created through a logical-deductive itinerary which is required to first observe in which environment the system is going to be applied, and what its characteristics are; case in which harmonization is essential, since it takes the national model and improves with the international one.
In the following, one of the advantages of Harmonization is observed, which is reflected in the equality of conditions in which the underdeveloped countries would be, providing greater agility in the operation of companies to obtain better quality standards while providing credibility. and security to its investors. As a disadvantage, the rigidity of the standard would be taken into account, since its adaptation would be difficult.
Harmonization must go a long way, overcoming the contradictions presented by the small and medium-sized companies that make up the country; that is why it is directly related to the issue of critical rationalism, also called the theory of rational criticism, which based on this, harmonization generates a number of inferences made by accountants of the new model in which it will be subject to criticism that allows determine whether adaptation of international standards is worthwhile.
However, the search for accounting harmonization could respond to the needs of the economic world that seeks to share a language that facilitates communication on the international market, which is well done through human thought.
For Popper, Critical Rationalism is important since by means of it, it is possible to eliminate the errors of agreement of the International standards, rationalism that allows to discern on the adequate standards or existing models.
These criteria proposed by Popper (falsifiability of systems, sensory perception, probabilistic theory of induction and the theory of the deductive method of contrasting) are applied when harmonizing a standard where a logical-deductive method is used taking into account the characteristics, needs and properties of the country to which this new model will be implemented.
That is why Popper proposes: 1. “we can distinguish four procedures that can be carried out in the construction of a theory: the logical comparison of the conclusions with each other, logical study of the theory…, comparison with other theories…, and to contrast by means of the empirical application of the conclusions that can be drawn from it ”.
This criterion is closely related to accounting harmonization since it follows the guidelines of a hypothetical-deductive procedure, which allows us to take each standard and verify it with the reality of a country, that is, an empirical comparison is made to facilitate the search for errors that can generate the application of a standard in terms of economic-accounting development to know the advantages and disadvantages that harmonization itself can bring.
In the same way Popper states that: 2. "we do not start from observations but always from problems… the increase in knowledge goes from old to new problems through conjectures and refutations".
This means that when adopting an accounting standard, observations should be made through theories based on the theory that in the same way allow describing a social, economic and accounting reality that is reflected in the environment to avoid bringing consequences in the implementation of a model that the only thing it can do is generate more poverty, in short, a greater degree of underdevelopment in the country.
Conclusions
The Harmonization of International Accounting Standards always generated hypotheses, which should take into account the level of development of the country. It is essential to establish a critical methodology that allows searching for and eliminating errors that the
standards generate at an economic-accounting level.
As Popper says in some of his publications, accounting models must be thoroughly evaluated, criticized, refuted until they manage to come out as true, always taking into account a critical and conscious analysis of the standard of its applicability to a specific economy.
The decision to harmonize international standards has its pros and cons, but it is more positive than negative, since it would give greater clarity and understanding to what Accountant do for better decision-making and care for the country's existential resources.
Bibliography
Mejía Soto, Eutimio. Montilla Galas, Omar de Jesús. Montes Salazar, Carlos Alberto. Accounting and Critical Rationalism. Free Sectional University Cali, 2005.
Mejia Soto, Eutimio. Critical analysis. In: Paradox Magazine No. 6 December 2003, pp. 33-45
Popper, kart. The logic of scientific research. Madrid: Tecnos editorial. (1982 pp. 32, 238)
