Abstract

VARGAS-RESTREPO, Carlos Mario. An Approach to the Cartesian Method Its Relation with Accounting. Cuad. Contab. [online]. 2014, vol.15, n.38, pp.575-597. ISSN 0123-1472.  https://doi.org/10.11144/Javeriana.cc15-38.uamc.

The Cartesian philosophy established the starting point of the modern era; with it, reason takes precedence as the approach to knowledge and the measurable and the quantifiable became relevant, a legacy of the postulates of Galileo Galilei. So, in this way, the rules of the Cartesian method and the Cartesian doubt served as the basis to gain access to the true knowledge and to discover new truths from those already known. The development of the accounting discipline was also influenced by the philosophy of Rene Descartes, basically regarding to rationality, which consolidated the research tradition on accounting (positivist research), and the different accounting practices, based on the logic of what can be measured and quantified. Based on the foregoing, I perform the analysis with the purpose of making an approach to the postulates of Descartes and the possible relationship that might exist between them and the accounting discipline and practice.

Keywords : Cartesian method; Cartesian doubt; Cartesian philosophy; accounting; accounting discipline.

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