The epicenter of accounting lies in the fact that where there is an established objective, the adequate means must be found for its satisfactory development, and it is as without the a priori treatment the objectives lack any meaning.
Introduction.
Under a predominant accounting approach, Professor Mejía's article, citing Mattessich, presents three axioms, eight theorems, seventeen definitions and seven requirements developed for the general theory.
Next, the professor exposes Mattessich's formulation of his three research traditions, which coincide with Hendriksen's criteria of an eclectic approach, with Belkaoui's multiple paradigm and Gonzalo and Cañibano's multiparadigmatic considerations when he presents the research programs and subprograms.
Mattessich with CONAT (Conditional Normative Theory) and CONAM (Conditional Normative Methodology), applies epistemic-methodological models developed in the philosophy of science, taking into account positive, neo-classical, critical currents, up to post-modern and post-modern visions. structuralists.
Approach to the work of mattessich. Conat - Conam
The methodological training of Professor Mattessich allows defining the need to use the inductive method in accounting together with the deductive one in order to achieve better results and face issues in business habits, regulation of economic activities, seeking to associate them more and more with reality, all of this is justifies in the judgment of Professors Cuadrado and Valmayor, who affirm, "In accounting as in any other discipline there are different research traditions that compete with each other."
However, such investigative traditions have their meeting point in the following aspects: Shared assumptions - metaphysical commitments, epistemic and methodological norms; Theoretical articulation, Problem solving - empirical and conceptual problems, historical development and coexistence.
With regard to the conception of investigative traditions, Professor Mejía refers to Laudan, but the little knowledge of him leaves thought free to speculation, and tempted by the imagination he dares to make statements like this: investigative would be something like the customary observance of some specific or neuralgic elements of a discipline such as accounting, which when examining the financial reality of a company in question and making projections in the field of technical applications, consult the aspects above mentioned.
Thus, the financial analysis in the management program, manages to be specified in the following process:
1. Proposal for accrual.
2. Original proposal from the agency.
3. Proposal, agency - information, which is constituted by the information economy; basic agency; basic information-agency analysis.
Likewise, the valuation-investment program that economically values resources and rights, such as the determination of income and an optimal disposition of capital, would be defined with the rigorous observance of the following aspects:
1. Current value and present value.
2 Risk sharing or risk sharing approach.
3. Capital market 4.
Finally, there is the strategic information program that achieves the differentiation of accounting fields according to their objectives. Such is the case of financial accounting, cost accounting or managerial accounting 5.
In this publication focused on the formal nature of accounting, Professor Mejía brings to trial the conditional normativism of Richard Mattessich that defines accounting as an applied science with the practical purpose of measuring wealth factors in an economic entity.
Definition that brings discriminatory consequences between pure science and applied science. While the first asks about the cause-effect relationship, the second asks about the ends-means relationship that places accounting in the field of social sciences with a normative and non-positivist teleological criterion.
From then on, a chain of epistemic events begins that gives a special nature to the object, methods, means and ends of accounting and other social disciplines.
Mattessich proposes the methodology of CONAM to achieve the purposes proposed by the accounting system, and which offers a diversity of models for the formulation of specific accounting objectives; CONAT theory requires a hierarchy of objectives, where value judgments acquire a preponderant function. The development of this requires methods that support the management and / or application of the various objectives.
In a complementary way, the author of this article exposes the efforts made by Mattessich, from the epistemic-methodological field, to give accounting research a truly scientific character, as evidenced in his work “Towards a general and axiomatic foundation of accounting science ”(Mattessich, 1956), where he concludes that accounting is a scientific method that is not limited only to commercial transactions, since it has a reduced base and solid axioms.
Thanks to this you can consciously and rationally measure the flow of wealth. In addition, in the most recent considerations of CONAT (Conditional Normative Theory), the search for a normative and empirical scientific theory is highlighted as the formalization of the bases of accounting, developed in models of theoretical reconstruction under the structuralist methodology. In this way the accounting discipline acquires the august and grave face of science.
In his proposal he characterizes two methods that start the development of CONAM and CONAT, the Positive Accounting Theory (PAT), which is a theory that aims to explain why accounting is what it is, it is also an empirical trend adjusted to the classical criteria of scientific development, and the Critical-Interpretative Current (CIV) where science cannot offer absolute truths, but is a reasonable viable source of information about the structure of the many facets and planes in which reality is shown, reaching a point of useful significance for men.
In summary, Mattessich's work is a very suitable reference for all those who are concerned about entering the analysis of the most relevant questions about the valuation of accounting as a science of a social, empirical and positive nature.
Although it is worth reminding the reader that reading it can be a bit difficult due to the academic nature of the collection of articles. But when you choose to teach the accounting discipline, based on scientific research, a greater effort is required, since accounting is not taken as a set of standardized norms, but as a set of epistemological foundations, which are applied to a specific case to get a better understanding of it.
The accounting professional who is trained with this concept, will be able to choose between several options, adjusting to the most rational. You can also discover other ways that being simpler are more effective.
With the aforementioned, it is not intended to exclude accounting practice from the context of accounting, rather what is wanted is that both theory and practice must be accompanied, they must coalesce to form a single strong criterion, with which it can be explain the economic reality of organizations.
conclusion
Mattessich's path of science is well worth exploring with the intention of resuming his efforts to give the accounting discipline epistemological stature. Accounting is not a finished body of knowledge, it is a long diachronic process of permanent construction.
For this reason, the fundamental role of the broad training of the accountant is on the agenda, not only to contribute to the consolidation of the general accounting theory, but also for the rational and objective determination of the purposes of accounting systems, their conditioning factors and the Instrumental hypotheses duly verified that allow effectiveness in achieving the ends.
Bibliography
- Cuadrado Ebrero, Amparo and Valmayor López, Lina. Accounting Research Methodology. Madrid: Mc Graw Hill, 1999. Mejía Soto Eutimio. Introduction to accounting thinking by Richard Mattessich. In: International Journal of Legis de Contabilidad & Audit No. 24, 2005. Mejía Soto Eutimio. Evolution of Thought by Richard Mattessich. In: Universidad del Quindío Magazine No. 10. 2004.
Eutimio Mejía Soto. Professor at the University of Quindío. Public Accountant and Philosopher. Specialist in Social Management. Introduction to accounting thinking by Richard Mattessich. In: International Legis de Contabilidad & Auditing Magazine No. 24 (Oct. – Dec. 2005)
Cuadrado Amparo and Valmayor Lina. Accounting Research Methodology. Madrid: Mc Graw Hill, 1999, p.125) , 4 and 5. It has to do with Research Tradition No. 1, 2 and 3. Management Program and Investment-Valuation Program and Strategic Information Program. Mejía Soto Eutimio. Introduction to accounting thinking by Richard Mattessich. In: International Journal Legis de Contabilidad & Auditing No. 24 (Oct. – Dec. 2005); p 152 and 153.
