Accounting History Research

Traditional and New Accounting History Perspectives

Autores/as

  • Salvador Nicolás Carmona Moreno
  • Mahmoud Ezzamel
  • Fernando Gutiérrez Hidalgo

DOI:

https://doi.org/10.26784/issn.1886-1881.v1i1.239

Palabras clave:

Nueva Historia de la Contabilidad, Historia Tradicional de la Contabilidad, Investigación Archivístic

Resumen

Existe un debate en historia de la contabilidad acerca de las distintas formas cómo los materiales históricos deben ser recopilados, interpretados, analizados y, finalmente, sobre la forma cómo los mismos deben ser redactados. En cierta manera, el centro de este debate descansa en torno a la eternal polémica acerca de la "objetividad/subjetividad" de la investigación histórica. Así, mientras que la corriente más ortodoxa sostiene la idea de una interpretación objetiva de la historia, el enfoque alternativo defiende una interpretación de carácter crítico. En este artículo, nosotros pretendemos hacer una valoración del debate entre los enfoques tradicional y de nueva historia de la contabilidad. En concreto, pretendemos contrastar la aproximación tradicional y de nueva historia de la contabilidad en torno a cuatro dimensiones: qué es lo que cuenta como contabilidad, el debate entre orígenes y genealogías, los distintos papeles y roles que se atribuyen a la contabilidad, y las fuentes de historia de la contabilidad. En este artículo examinamos las diferencias entre la historia tradicional de la contabilidad y la nueva historia en torno a cada una de estas dimensiones, concluyendo que a pesar de las posiciones tan diversas que sostienen, las dos aproximaciones han contribuido sustancialmente a elevar el rigor investigador en historia de la contabilidad, así como a fortalecer el programa de investigación en esta disciplina.

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Publicado

2023-02-09

Cómo citar

Carmona Moreno, S. N. ., Ezzamel, M. y Gutiérrez Hidalgo, F. (2023) «Accounting History Research: Traditional and New Accounting History Perspectives», De Computis, Revista Española de Historia de la Contabilidad, 1(1), pp. 24–53. doi: 10.26784/issn.1886-1881.v1i1.239.

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Artículos Doctrinales / Doctrinal Articles