Resumen

RUEDA DELGADO, Gabriel. Democracy, Emancipation and Accounting. Pap.polit. [online]. 2011, vol.16, n.1, pp.163-184. ISSN 0122-4409.

When the accounting and the information that it produces about business management, transcends purely instrumental views and it is called to give reasons in terms of its contribution to building a more fair and equitable society, it's necessary to broaden the spectrum of this discipline and make it available not only to market and its multinational stakeholders but to the general society. In that measure, an accounting which says how the business results are aligned with broader social purposes rather than the only private benefit to the accumulation, recognizing all economic and social agents whose act around business management, can contribute to developing more democratic and emancipated societies, better informed and more deliberative. This text, supported in Jurgen Habermas and Boaventura de Souza Santos texts, explores conceptual and technical links between the democracy and the social emancipation concepts exposed respectively by these authors in several works, to dispute critically about the current role that the national economic regulation gives to the accounting, in the economic development objectives, business efficiency and the global world economy insertion, especially determined by neoliberal model guidance and precepts.

Palabras clave : Democracy; Social Emancipation; Accounting Convergence; Equity; Political science; Political philosophy; Development administration; Financial administration; Comparative analysis.

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