El campo científico de la contabilidad: panorama internacional de las revistas
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Universidad de Manizales
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A partir de la noción de campo científico del sociólogo francés Pierre Bourdieu, este artículo identifica las características de la brecha existente entre la academia contable anglosajona y la academia contable latinoamericana. El objetivo es identificar algunos retos específicos que debe enfrentar la investigación latinoamericana, para acercarse a la frontera del conocimiento contable, moverse dentro de su dinámica y hacer aportes concretos. Para ello se presentan los principales avances de la investigación contable en países como Argentina, Brasil, Chile, Colombia, México y Venezuela, y se contrastan no sólo con la estructura del campo científico en Estados Unidos y el Reino Unido, sino con los avances de la academia de Australia, que también es reconocida internacionalmente. La comparación se hace a través de características de las comunidades académicas expresadas, en revistas y bases de datos donde están disponibles los trabajos; también se tiene en cuenta el distanciamiento entre la investigación y la práctica, así como el carácter local de este tipo de investigación.
Out of the notion of “scientifi c fi eld” by the French Sociologist Pierre Bourdieu, this paper identifi es the characteristics of the existing gap between the Anglo Saxon Accounting Academy and the Latin American Academy. I aim at identifying some specifi c challenges that Latin American Research has to face in order to conduct borderline research in Accounting, progress in its dynamics and make specifi c contributions to knowledge. To this aim, I present the main advances in Accounting Research in countries like Argentina, Brazil, Chile, Colombia, Mexico and Venezuela, and I contrast them not only with the structure of the Scientifi c Field in the United States and the United Kingdom, but also with the ones in the Australian Academy that is recognized internationally. I undertake this comparison through the characteristics of the Academic Communities as they appear in journals and databases where their works are available. I also take into account the separation between practice and research as well as the local character of this type of research.
Out of the notion of “scientifi c fi eld” by the French Sociologist Pierre Bourdieu, this paper identifi es the characteristics of the existing gap between the Anglo Saxon Accounting Academy and the Latin American Academy. I aim at identifying some specifi c challenges that Latin American Research has to face in order to conduct borderline research in Accounting, progress in its dynamics and make specifi c contributions to knowledge. To this aim, I present the main advances in Accounting Research in countries like Argentina, Brazil, Chile, Colombia, Mexico and Venezuela, and I contrast them not only with the structure of the Scientifi c Field in the United States and the United Kingdom, but also with the ones in the Australian Academy that is recognized internationally. I undertake this comparison through the characteristics of the Academic Communities as they appear in journals and databases where their works are available. I also take into account the separation between practice and research as well as the local character of this type of research.
Palabras clave
Investigación contable, Campo científico, Campo contable, Latinoamérica, Pierre Bourdieu, Accounting research, Scientific field, Accounting field, Latin America, Pierre Bourdieu
Citación
Macías Cardona, H. A. & Moncada Ruiz, T. (2011). El campo científico de la contabilidad: panorama internacional de las revistas. Lúmina, (12), págs. 260 - 278