The Historical Influence on the Paradigm of Accounting Research: reflections and proposals beyond the dominant approach

Abstract

Objective: Accounting approaches that seek understanding about how the understanding of reality is influenced by the actors involved has been emerging in accounting studies. Critical reflections and the expansion of understandings about onto-epitemological issues became inherent to these perspectives. In this context, the objective of this study is to identify what are the historical influences on the mainstream of accounting research and the new perspectives of study with a critical approach.

Approach: This study is a theoretical, critical, argumentative, discursive and reflective essay on the influence of historical events on the mainstream of accounting research and on the need to insert new critical perspectives in research in this area of ​​knowledge. It is an invitation to think, to reflect on the accounting mainstream. It is an argument or a discussion about the critical accounting perspective, which explores various points of view on the subject.

Contributions and originality: The study shows that plural forms of promoting accounting knowledge are not only possible but necessary in the 21st century. The study shows that plural forms of promoting accounting knowledge are not only possible but necessary in the 21st century. Such a perspective is necessary and innovative insofar as the current study employs approaches that break with the current monoparadigm accounting thinking of the theoretical guides in the area and that has been gaining space in approaches applied to the area.

Results: As a result, it is exposed that a frank and open onto-epistemological debate is capable of leading accounting scientists from a situation of analytical passivity about society's ills to an active position, promoting organizational solutions of social impact.