Analysis of Critical and Positivist Accounting Theory in Latin America

Abstract

This article establishes an analysis of the first contributions and the importance of the Critical and Positivist theories of accounting in Latin America over the years, through the study of scientific articles by recognized accounting experts from different countries on the theories. . Also, carry out a bibliographic examination of criticism and positivism applied to accounting, resulting in the correlation of concepts focused on accounting in Latin America. The type of research is descriptive with a qualitative approach with the purpose of developing a discussion of the Critical and Positivist theories of accounting in Latin America. Obtaining a greater scope to understand that this social science is immersed in two currents that are based on the fact that knowledge is obtained through practice and can be verified through scientific methods, establishing the importance of understanding the contributions that the critical and positivist theory in the field of accounting science.