Resumen

ORTIZ BOJACA, JOSÉ JOAQUÍN. A GENERAL THEORY TO STRUCTURE ACCOUNTING SCIENCE NECESSARY AND POSSIBLE?. Rev.fac.cienc.econ. [online]. 2013, vol.21, n.2, pp.115-141. ISSN 0121-6805.

This article outline a set of arguments focused on accounting science, interdisciplinarity, transdisci-plinarity and compexity; as key elements in the structure of general accounting. However accounting science has not achieved a solid level of scientific structure due to reasons that are going to be the central axis of this dissertation. Two of the main representatives of accounting science are analyzed, Richard Mattessich and Antonio Lópes de Sá, in order to compare and evaluate their models against epistemological frameworks, related to the accounting science construction and consolidation. This article proposes ways to achieve a general structure design of the theory and its implications.

Palabras clave : Interdisciplinarity; Transdisciplinarity; General theory; Accounting epistemology; Complexity.

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