SUMMARY
To understand current accounting, it is necessary to know the origin and evolution of the concepts that have meant the development of the discipline. This is how we manage to capture its essence and glimpse where it is going and what are the possible nuances that it can acquire, according to the nascent theories that seek to project it scientifically.
In this article, the historical phases into which the accounting event has been divided are exposed, based on the criteria of various scholars of the matter. And the characteristics of current theories that seek to locate accounting knowledge in a scientific framework are presented.
KEY WORDS: Discipline, currents of thought, classification, accounting, scientific.
INTRODUCTION
Accounting, since its emergence, has undergone important changes that have taken it from simple records to current postulates that try to include it in the field of science. In this racking of events, it has acquired a deep complexity that makes it difficult to discern whether it is a discipline subject to other subjects or whether it is independent and has the capacity to be applied to events of another type.
In this text we will make a concise sketch of the historical cycles that led the accounting reflection, from the perspective of some authors (Tua, Montesinos and Cañibano). Considering the development achieved to date and the prognoses of discovery or extinction that arise.
DIFFERENT HISTORICAL CLASSIFICATIONS
The trajectory of accounting through history has been studied by various researchers who have dealt with ordering by stages the currents of thought and the definitions proposed for the discipline, according to the moment of their appearance. The classifications made by each author are built according to the investigative aspects that are proposed to be surveyed.
Professor Jorge Tua Pereda, in his article "Evolution and current situation of accounting thinking" (1), organizes in three main phases the events that occurred in accounting becoming. In the first instance we find the classical schools, which manifested themselves three centuries ago and remained until the beginning of 1900. Their study criteria focused on the analysis of the accounts and the way of recording accounting data. This way of conceiving accounting is closely linked to the requirements of the time, when bookkeeping was considered essential for legal purposes.
The most important theories of the classical stage were called contista, proprietor, Lombard, personalist and controlist. Each one handled criteria of thought that differed in some characteristics, but that pursued the same end. The personalist and controlist theories began to link accounting with economics and administration, which gave way to the formation of conceptions that led to a new period designated as economic schools.
The economic schools were introduced at the beginning of the previous century, and their objective was to remove the accounting from the purely legal scheme, to direct it to "purely economic aspects of business activity" (2). In this phase, the need to link the discipline with science begins to be seen. It is then, when different paradigms are established that try to clearly explain accounting, accounting. As explained by Mattessich, handling well-defined terms and empirically significant concepts, adapting scientific instruments and directing management towards specific objectives (3).
The accounting actuality is the final period of this order proposed by Tua. After the evolution occurred in the discipline, it has become a complex subject, where different theories coexist, of which it is not yet possible to establish which is the most successful. Here, it is necessary to study the formal and material object of the discipline as its possible scientific nature (Tua, 2004, pp. 102-103).
Another historical classification is exposed by Montesinos (4). This author divides accounting events into 4 periods (Empirical, Genesis, Contism and Scientific). The empirical period, frames the ancient age where the dawn of accounting are found. It shows the first attempts to organize economic activities through records. The Genesis and appearance of the double entry, presents the progress made from the new accounting record concept, launched by the change from single entry to double entry. It is at that time, where the mathematical applications for bookkeeping come into force in the registration methods. The counting, attaches importance to the accounts, considering them as the focus of accounting. In this stage,some progress was made in the way of recording economic events and some concepts such as accounting periods and the principle of prudence were determined (Álvarez, 2001 pp. 15).
The scientific period, which runs to the present time, comprises different currents of thought, which try to explain accounting under various criteria that tend to associate it with science. Among these criteria is the formalizing effort, which aims to expose accounting theories in formal terms, using mathematics to achieve this objective (Álvarez, 2001, pp. 18).
Leandro Cañibano also ventures to propose a classification of history, calling its phases as programs. The Legalist Program covers the emergence of double entry until the First World War. The author determines that accounting at this time was carried out under legal parameters. The formulations made in this period, had the duty to adhere to the legal requirements, even if the economic influence existed. However, with the occurrence of the First World War, this framework was abolished due to its inability to solve the new problems that the aftermath of this event brought with it. This is how a stage arises, in which economic principles surround accounting practices, called by Cañibano Economic Program. In this program, which lasts until the sixties,the emergence of concepts that introduce new aspects for the management of the discipline stands out, such as the homogenization of accounting information through a chart of accounts (Álvarez, 2001, pp. 28). The technological advances that have taken place in these years, allow solving accounting questions with the assistance of nascent computing.
The formalized program arises with the attempts of some thinkers to convert the accounting postulates into mathematical calculations. To allow a better explanation and prediction of the accounting facts. The formalizing claim states that by using mathematics as a means to translate accounting theories, the possibility of explanation and application is expanded.
THE ACCOUNTING CURRENT: VATICINIUM OF EVOLUTION OR EXTINCTION.
From the previous account, it is easy to deduce that the advances made by accounting have allowed the formation of a host of theories and definitions that make it confusing to discern what the pattern should follow the discipline in the future.
Some writers have been concerned with asking what the future of accounting will be. In this group is Professor Mattessich, who exposes the following:
«… If the many parts and pieces of our discipline can be kept together and integrated, accounting as an academic discipline will survive; if not, it could dissolve and be absorbed by other nearby fields. As long as we do not have a general accounting theory, much of the advantages of elementary economics and general thinking will be lost. In the absence of a general theory, new specific theories have to be invented, over and over again, each time a specific accounting system is used in a special situation… »(5).
This approach seeks to encourage the search for a general theory of accounting, to strengthen the discipline in the field of science and guarantee its permanence as an independent subject.
However, it is necessary to ask ourselves: What are the real scope of Mattessich's proposal? Are we doomed to disappear as an autonomous discipline, if we fail to establish ourselves within the field of science? The solution to these questions is given by what happens in the future. Formalizing efforts continue to present themselves, and only the success or failure of these attempts will bring the fulfillment of these predictions.
Accounting has been linked throughout history to the economy, which makes it difficult to think that it can be applied to other different areas. So assuming that converting accounting statements into mathematical calculations would allow applying matter in other fields, such as biology, is a postulate that is not feasible to conceive. Thus, we are waiting for new theories that show more clearly, the possibility that accounting transcends the barriers of the economy and becomes an autonomous discipline.
CONCLUSIONS
- The study of history is necessary to understand the current situation of a discipline. Accounting is not the exception, for this reason it is essential to know the transfer of our matter, to have elements of judgment that allow us to elucidate its origins and forecast its direction. The changes that have occurred in the accounting discipline, through its evolution, have opened the possibility of excluding it from the economic conception. Today, currents of thought focus us on scientific accounting. Inviting us to erect a general theory that sets the parameters in which future applications will behave. So it is necessary to delimit the procedure of the discipline to avoid its possible extinction. While the environment changes, accounting will have the opportunity to mutate and adapt to these changes,having, also, the possibility of influencing the successive modifications and acting as a factor of innovation. Then, the space is open for accounting to be transformed using as instruments of evolution the postulates of other disciplines. Thus, as Carmona says: "the progress of accounting would not be made through introspection and exhaustive use of methods that are proprietary, but through the application to the accounting process of methodologies from other disciplines" (6). It is evident that the phase Accounting growth has not yet finished. And so, as the desire to link discipline with science arose, in the near future we could learn theories that included apparently absurd approaches and that at first sight were inconceivable. By way of,that we must be open and willing to know, ready to face any hypothesis that is exposed, assuming the rigor of the study to refute or confirm it. The development of accounting is strongly linked to the development of the area in which it is deployed. This is why third world countries must make progress efforts to achieve solid economies that allow them to improve the quality of education, dedicating resources for research. Only in this way can we create knowledge and place ourselves at the forefront of world advances, to end so many centuries of subordination and dependence towards the so-called first world countries.The development of accounting is strongly linked to the development of the area in which it is deployed. This is why third world countries must make progress efforts to achieve solid economies that allow them to improve the quality of education, dedicating resources for research. Only in this way can we create knowledge and place ourselves at the forefront of world advances, to end so many centuries of subordination and dependence towards the so-called first world countries.The development of accounting is strongly linked to the development of the field in which it is deployed. This is why third world countries must make progress efforts to achieve solid economies that allow them to improve the quality of education, dedicating resources for research. Only in this way can we create knowledge and place ourselves at the forefront of world advances, to end so many centuries of subordination and dependence towards the so-called first world countries.Only in this way can we create knowledge and place ourselves at the forefront of world advances, to end so many centuries of subordination and dependence towards the so-called first world countries.Only in this way can we create knowledge and place ourselves at the forefront of world advances, to end so many centuries of subordination and dependence towards the so-called first world countries.
BIBLIOGRAPHY
- Alvarez Alvarez, Harold. Theoretical developments in accounting. In: Business Environment Magazine Universidad del Quindio, No. 01, February July 2001, pp. 9 70. Tu Pereda, Jorge. Evolution and current situation of accounting thinking. In: international journal of accounting and auditing legis, No 20, October December 2004, pp.47 128.Tua Pereda, Jorge. Accounting theory and research readings. Medellin: CIJUF, 1995
QUOTES
(1) Tua, J. Evolution and current situation of accounting thinking. Legislative Journal of Accounting and Auditing. October, December 2004.
(2) Cañibano, L. Current theory of accounting. 1975. Cited by Tua, J. in Evolution… pp.56
(3) Mattessich, J. Methodological precondition and problems of general theory of accounting. 1972. Cited by Tua, J. in Evolution… pp.58
(4) Montesinos, scientific nature (Tua, 2004, pp. 102-103).V. Historical formation of doctrinal currents and accounting research programs. 1978. Cited by Álvarez, H. Theoretical developments in accounting. 2001. pp. 13-27
(5) Mattessich, J. Methodological precondition and problems of general theory of accounting. 1972. Cited by Tua, J. in Evolution and situation… pp.95
6) Camona, S (Por) the limits of accounting. 1995. Quoted by Tua, J. in Evolution and situation… pp.120.
