Knowledge as a source of scientific development involves man in constant exploration, in questioning and solving the most relevant facts of his evolution.
It is in this development where we find Accounting Science, unfortunately little explored as a consequence of the environment and the conditions in which it originates.
I ntroduction
The path that accounting science has traveled so far has been rough, which has caused an apathy for its exploration, unfortunately marking the development of our profession, creating a dependency on the economy, and worse, on other sciences that little or nothing to do with accounting reason.
It is here that the development of scientific knowledge plays an important role in the development of science itself. And it is the participatory action of all those involved that could make a difference in the changing economy of the moment.
Content
The human being by nature, has the ability to reason and question about everything he can see, hear, feel and with which he can interact.
This questioning causes knowledge to develop, in an unconscious and automatic process that gradually passes from the observation of the environment (phenomena) to the synthesis (essence) of the most interesting events; and from this to the investigation of systems that interact with these events.
The cognitive activity of man then occurs thanks to his interrelation with his environment (practice), in which his study (technique) is progressively improving. In this way, an "Indissoluble Unit of Empirical and Theoretical knowledge" is created, as necessary mechanisms for the development of science.
In empirical knowledge we find the reflection that man makes of the object through description and observation; for its part, theoretical knowledge is defined as the deep study of man's thought in the essence of phenomena through theories and hypotheses. It is in the combination of these two elements that we find the emergence and evolution of science as "a body of systematically organized, exact and verifiable knowledge of reality, which is fallible, but tends to seek objectivity."
In this phase of knowledge, science, as a deeper level of it, serves as a fundamental tool for man to give applicability in different branches and techniques of knowledge; among them we find the Accounting.
In this sense, accounting has paradoxically turned its fundamental tool for the movement of knowledge (interaction of empirical and theoretical knowledge) into an instrument of stagnation in accounting science; since compared to other sciences it has not reached its maximum development, as a consequence of an empirical knowledge arisen in economic needs and not in the questioning of man by man (social needs), and a theoretical knowledge that simply regulates the movement of the object of “Study” (the economies), without there being previously the formulation of theories and hypotheses about what the object should be, verifiable and applicable in practice.
We could say that a social commitment is needed for the development of our science, that it promotes research, that guides man in a personal interest in sowing his knowledge, avoiding the impositions that currently prevail in companies as a mechanism to solve their " needs ”. What has originated as a consequence of a dominant economy, which has turned our profession into a puppet of private interest, regardless of the social impact caused.
This problem has been caused by many factors, among them we will highlight the lack of commitment in education (teacher-student relationship), to train upright professionals, with a social interest contributing all their knowledge in development.
Linked to the lack of educational commitment, there has been a misguided pedagogy in our profession, as Tua affirms: “There are indeed two ways of teaching accounting. The first consists of transmitting to the students an accounting procedure or rule, breaking down its recesses, analyzing its mechanics and illustrating the matter with practical examples. Such a rule is usually an (sometimes sadly, American) pronouncement, an international principle or chart of accounts. With this, the student learns to account, but does not learn accounting. You will be more sensitized by mechanics than by foundation: you will be more oriented to doing than to knowing. You will correctly apply a rule, but you will ignore such important issues as the reasons that support it,its connection with accounting epistemology or possible alternatives to that standard that, for one reason or another have been rejected by the regulation ”()
The proposal would then be to focus on accounting education based on theory, which is the topic that we will try to explain below.
Model concept
The model as defined by Rafael Franco is a system of elements that reproduces certain aspects, relationships and functions of the object under investigation; developed at an advanced level of knowledge, in which it compiles the general characteristics of the investigated object and unifies them into a global concept, from which the object can be visualized at a given moment.
Taking this definition into account, we could conclude that it is important for the development of science to extract the main concepts from a model; it is disastrous to apply it after investigation of its characteristics, benefits and contradictions; as what is currently happening in the Colombian Accounting Regulation, a faithful copy of the Anglo-Saxon Accounting Regulation; without prior analysis of the country's social, cultural and economic situation, giving applicability to the "Law of Least Effort".
It is also pertinent to analyze, from the point of view of knowledge, not only the applicability or not of a model in nature, but the means that would be used for its applicability. In this sense, we define SYSTEMS as the set of elements linked together in a certain way, which constitute a unit and become a fundamental mechanism for the proper development of the model.
Scientific development has advanced thanks to the study of objects through systems where each element is related to other elements within the system.
With these essential definitions for the understanding of scientific knowledge, we will give way to a very important topic both for the development of accounting science and for the professionals who in the future will be part of their protectors or destroyers.
Accounting and its theory
Accounting was originally defined by the AICPA misleadingly as an "ART" of recording, classifying and summarizing financial events and their results. What collided with the definition of Art as an individual creation that is generated in the person himself (individual); not in society as a product of economic activity as accounting develops.
On the other hand, when analyzing the concept of science according to Kedrov and Spirkin as “a developing knowledge system obtained through cognitive methods and reflected in exact concepts verifiable in social technique” to apply it to accounting, there are elements that are found missing; that due to the lack of research and a passionate approach by professionals in this science, it is reduced to being called "unexplored science".
In this sense, for Rafael Franco, the best and most accurate definition is that "Accounting is a Communication and Information System" () since it places it in its historical development. But is this definition sufficient for us as future professionals ?; more than enough, is it fair with the students, with the professors, and with the same professionals to reduce the accounting to a communication system, in which the economy tells us that it is informed and that it is not?
In solving these and other questions is the development of Accounting Science.
A clear explanation of how it has been tried to solve the questions and the needs of the economy through Accounting is the emergence of the two most important schools and their theories.
E scuela Anglo
In this model the absence of the scientific method and the non-identification of the object of accounting knowledge are noted, empiricism and the absence of scientific research are maintained. Because it arises from a project of opinion of the companies on the fundamental theory of accounting where the characteristics of accounting information are established (usefulness, relevance, objectivity, timeliness, precision, integrity, clarity, sufficiency). The expression "Generally Accepted Accounting Principles" is eliminated and two categories of accounting standards are constituted: Qualities of accounting information and Accounting Rules.
E scuela America
It is characterized because the object of accounting knowledge is economic-social activity, finding three elements that are the State, Organizations and the Community in general, which interact with each other in a social environment. It arises from an investigative program that contains the foundation of an epistemology as a previous step and consequent formulation of a scientific theory, as a criterion for evaluating administrative efficiency and the development of social accounting.
In summary, the formulation of a scientific theory must be based on epistemology, considering:
A. The inductive, deductive, historical and synthetic analytical methods in his intellectual work.
B. Dialectical approaches that allow a treatment according to the changing situation of contemporary reality.
C. The importance of communication theory as a method of understanding the different features of the accounting discipline
D. The importance of systems as a method of understanding the specificities of accounting.
Bibliography
Franco Ruiz Rafael. Accounting Reflections, Theory, Education and Morals. First edition. 1984. Typography and Lithography Atenas Ltda.
Pereda Tua, Jorge. Evolution and current situation of accounting thinking. International Journal of Accounting and Auditing Legis No. 20, October-December 2004.
